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jeasiq-1680
The auditor's qualifications and their role in the quality of professional performance
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Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay attention to scientific and vocational rehabilitation, especially the auditing of modern systems that require special skills, because it has an effective effect in improving professional competence through modern sources and techniques, and the latest versions of international professional organizations in teaching and keeping abreast of the curricula of modern developments in the profession and the adoption of subjects Which are taught at international institutes and assisted by professors with practical experience

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Publication Date
Sun Jun 01 2025
Journal Name
Iop Conference Series: Earth And Environmental Science
Removal of Methylene Blue Dye from Synthetic Wastewater Using Iraqi Natural Plants
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Abstract<p>Water contamination by industrial dyes presents significant environmental and health concerns worldwide. In this research, the efficacy of utilising polypogon monspeliensis (locally known as Skekh EsmAllah (Sh.E)) as a natural adsorbent for the elimination of Methylene Blue (MB) dye from synthetic wastewater is explored. The X-ray diffraction test elucidate that the material is a multi-phase structure. Various operational factors, comprising pH, contact time, isoelectric point, adsorbent dose, dye concentration, and temperature, are used to analyse the adsorption process systematically. The results reveal that Sh.E. has exhibited remarkable removal efficiency and adsorption capacity c</p> ... Show More
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Publication Date
Fri Feb 21 2025
Journal Name
Chemical Papers
Viscosity reduction of heavy crude oil using ultrasonication assisted by SiFe nanoparticles
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Publication Date
Sat Mar 01 2025
Journal Name
Diyala Journal Of Engineering Sciences
Selective Laser Hardening of Aluminium AA6061-O Alloy with Nanosecond Laser Pulses
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Conventional hardening, sometimes, is not economically viable due to consuming additional costs and energy. This makes applying selective hardening on specific regions an attractive alternative for members subjected to local friction and wear. This work is devoted for applying cold working hardening on discrete values on regions of aluminum 6061-O alloy using nanosecond fiber laser of 100 W average power and pulse duration of 81 ns. An exaggerated plasma pressure resulted from ablation a thin coat layer on the metal surface was built in order to cause cold plastic deformation and increase the surface hardness of the alloy. The power density (Pd) and pulse overlap percentage (OV) were employed as working parameters. Due to the sensit

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Publication Date
Sun Jun 03 2018
Journal Name
Civil Engineering Journal
Finite Element Modeling of a Reinforced Concrete Column Strengthened with Steel Jacket
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The reinforced concrete column is designed to have a nominal axial resistance. Under different conditions like errors in design, and changing the use of the building from residential to public or storage (extra live loads), the reinforced concrete column will not be able to sustain the desired applied load, and the strengthening is required. This paper presents a finite element model to simulate and investigate the behavior of adding steel jacket to a preloaded and non-damaged reinforced concrete column. Depending on the loading state of the non-strengthened reinforced concrete column and the purpose of adding the steel jacket, two possible cases have been studied. In the first case, which is suitable to investigate the reinforced c

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
تقديــر دالــة المخاطــرة المختلطة
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In this research we estimate the mixture hazart rate function and reliability function by using the maximum likelihood method and Bayes method.                          

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Publication Date
Mon Nov 20 2028
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETERMINATION OF OPTIMAL CONDITIONS FOR CAROTENOIDS PRODUCTION BY CHEMICAL MUTANAT LOCAL ISOLATE RHODOTORUL MUCILAGENOSA M.: DETERMINATION OF OPTIMAL CONDITIONS FOR CAROTENOIDS PRODUCTION BY CHEMICAL MUTANAT LOCAL ISOLATE RHODOTORUL MUCILAGENOSA M.
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The aim of this study was to increasing natural carotenoides production by a locally isolate Rodotorula mucilagenosa M. by determination of the optimal conditions for growth and production of this agents, for encouragest to use it in food application permute artificial pigments which harmfull for consumer health and envieronmental. The optimal condition of carotenoides production from Rhodotorula mucilaginosa M were studied. The results shows the best carbon and nitrogen source were glucose and yeast extract. The carotenoids a mount production was 47430 microgram ̸ litter and 47460 microgram ̸ litter, respectively, and the optimum temperature was 30°C, PH 6, that the carotenoides a mount was 47470 microgram ̸ litter and 47670 microgr

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF ADDITION RAW BACTERIOCIN PRODUCED BY Lactobacillus delbrueckii Sub-Sp. bulgaricus ON SOFT CHEESE: EFFECT OF ADDITION RAW BACTERIOCIN PRODUCED BY Lactobacillus delbrueckii Sub-Sp. bulgaricus ON SOFT CHEESE
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ABSTRACT

         The effect of adding raw bacteriocin produced by Lactobacillus bulgaricus to cheese curd at an amount of (5 and 10 and 15) mL/kg cheese as a biological preservative to prolong the shelf life of soft cheese, in addition to the control treatment, knowing that each 1 mL of bacteriocin filter contains 15 units/ mL of bacteriocin. The results of the physicochemical, microbial and sensory tests for cheese stored at refrigerator temperature for a period (zero) to (21) d of adding bacteriocin showed the superiority of the treatment of cheese added to 15 mL/kg cheese of bacteriocin over the rest of the other treatments during the storage period, wh

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Publication Date
Sat Apr 01 2017
Journal Name
مجلة العلوم الاحصائية
نمذجة السلاسل الزمنية التي تنتجها اجهزة الاحصاء الدولية وانتاج قيم تنبؤية لمتخذ القرار حالة دراسية : التنبؤ بالمساحة المزروعة لمحصول الذرة الصفراء في العراق للفترة (2015-2020
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تنفذ أجهزة اإلحصاء الدولية ومنها الجهاز المركزي لإلحصاء في العراقإحدى أجهزة وزارة التخطيط، تقوم بإجراء مسوح سنوية ودورية لإنتاج مؤشرات تقييم وتقويم أنشطة القطاعات الاقتصادية المختلفة. يتيح هذا الكم الهائل من البيانات بشكل سلسل زمني لهذه الأجهزة إنتاج مؤشرات جديدة، بما في ذلك القيم التنبؤية لمؤشرات رئيسية تستخدم في إعداد الخطط طويلة وقصيرة المدى. في عام 2015، قامت مديرية الإحصاء الزراعي في الجهاز المركزي للإ

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Publication Date
Tue Aug 08 2023
Journal Name
لفتح للبحوث التربوية والنفسية
نمیة القوة الانفجاریة باستخدام تدریبات الأثقال بطریقة الصعود والھبوط وتأثیرھا في تحسین بعض المتغیرات البیوكینماتیكیة والأداء الفني لمھارة قفزة الیدین الأمامیة على جھاز منصة القفز الحدیثة
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من خلال ملاحظة الباحثتين الميدانية لمستوى الأداء الفني لمنتخب ناشئات القطر بالجمناستك لمهارة قفزة اليدين الأمامية على جهاز منصة القفز الحديثة لاحظن وجود مشكلة تكمن في ضعف هذا الأداء والذي يؤثر على بعض المتغيرات البيوكينماتيكية لهذه المهارة مما يؤدي إلى عدم أداء المهارة بالشكل الصحيح ، وتعزو الباحثتان ذلك الضعف إلى قلة الدفع بالرجلين والذراعين . لذا ارتأت الباحثتان إجراء هذا البحث الذي يهدف إلى تنمية القوة

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Publication Date
Wed Jul 04 2018
Journal Name
Civil Engineering Journal
Finite Element Analysis of Concrete Beam under Flexural Stresses Using Meso-Scale Model
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Two dimensional meso-scale concrete modeling was used in finite element analysis of plain concrete beam subjected to bending. The plane stress 4-noded quadrilateral elements were utilized to model coarse aggregate, cement mortar. The effect of aggregate fraction distribution, and pores percent of the total area – resulting from air voids entrapped in concrete during placement on the behavior of plain concrete beam in flexural was detected. Aggregate size fractions were randomly distributed across the profile area of the beam. Extended Finite Element Method (XFEM) was employed to treat the discontinuities problems result from double phases of concrete and cracking that faced during the finite element analysis of concrete beam. Crac

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