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jeasiq-2058
The quality of the auditor's report in the local environment in compliance with the requirements of the ISA 701 standard
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The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distributed to auditors in the Iraqi environment in the Federal Office of Financial Supervision and private offices. To a set of conclusions, the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence, especially the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the international auditing standard 700, the most important of which is the reporting paragraph On the important matters in accordance with Standard 701, as well as the different contents of the accounts of the auditors' reports in Iraq, each according to the duration To be informed, convinced, experienced, and adhered to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards, and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor, as they claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence, as they assume that the users concerned with their reports are rational, and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.

 

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Structure, morphology and optical properties of thermally evaporated Cu2S thin films annealed at different temperatures
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In the present work the preparation of Cu2S alloy was done throughout mixing the sulphur and copper elements according to the proper atomic weight and then put in an evacuated quartz ampoule which then sealed and heated at 1273 K for five hours and left to cool. Thin films from Cu2S powder thicknesses of ~300nm were prepared by thermal evaporation technique on a glass substrate and under vacuum of 10 -5 mbar with rate of deposition 25nm/sec. The prepared thin films subjected to heat treatment at different temperatures(300, 373 , 473 and 573 K)for half an hour. The structures of Cu2S powder and films have been studied by X–ray diffraction technique. The result reveals that the preparedalloy has cubic structure a

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Publication Date
Mon May 18 2026
Journal Name
Heat Transfer
A Comparative Review of Conventional Mechanical and Solar‐Driven Cooling Technologies: Performance and Environmental Perspectives
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ABSTRACT<p>Conventional cooling systems are major energy consumers in hot climates, directly contributing to increased carbon emissions and placing a significant strain on Iraq's national electricity grid. This study aims to explore and evaluate clean and sustainable alternatives to conventional systems. The methodology is based on a comparative analysis of various cooling technologies, including mechanical, absorption, adsorption, drying, and hybrid systems, using key performance indicators such as the coefficient of performance (COP), energy consumption, carbon emissions, and system cooling capacity. The results show that innovative solar cooling technologies offer superior operational effi</p> ... Show More
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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Design and Evaluation of Solid Lipid Nanoparticle Eye Drops Containing VRN for Ocular Drug Delivery
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As a well-known oral and intravenous antifungal, voriconazole (VRN) has an extensive history of usage in the medical field. Solid lipid nanoparticles (SLNs) have been produced to treat ocular fungal keratitis in the eye. A 32Box-behnken design was used to produce a variety of new formulas for hot-melt extrusion. The SLNs were evaluated by entrapment efficiency (EE percent), particle size (PS), polydispersity index (PDI), and zeta potential (ZP). A series of in-vitro and in-vivo studies were carried out on the new formula. The produced vesicles’ EE, PS, PDI, and ZP values were all good. SLNs eye drops were numerically adjusted to include carbopol, a stabilizer, lipids, and a surfactant, among other substances. ZP of -36.5 ± 0.20 m

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Structural and photoluminescence properties of CdO doped TiO2 thin films prepared by pulsed laser deposition
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TiO2 thin films have been deposited at different concentration of
CdO of (x= 0.0, 0.05, 0.1, 0.15 and 0.2) Wt. % onto glass substrates
by pulsed laser deposition technique (PLD) using Nd-YAG laser
with λ=1064nm, energy=800mJ and number of shots=500. The
thickness of the film was 200nm. The films were annealed to
different annealing (423 and 523) k. The effect of annealing
temperatures and concentration of CdO on the structural and
photoluminescence (PL) properties were investigated. X-ray
diffraction (XRD) results reveals that the deposited TiO2(1-x)CdOx
thin films were polycrystalline with tetragonal structure and many
peaks were appeared at (110), (101), (111) and (211) planes with
preferred orientatio

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Publication Date
Thu Jan 01 2026
Journal Name
Emerging Trends In Engineering And Sustainability
Characterization and Influence of Sustainable Hybrid Silica Nanoparticles on Enhanced Oil Recovery and Carbon Geosequestration
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The growing demand for energy, coupled with the continued dominance of fossil fuels as the primary energy source, necessitates eco-friendly technologies that simultaneously enhance oil recovery (EOR) and reduce the impact of their emissions. Only one task, which is the CO2-EOR project, can combine these two sustainable development goals. Further, employing green nanotechnology, including nanoparticles and nanofluids, ensures a sustainable approach to controlling and enhancing rock wettability, thereby enhancing hydrocarbon production and carbon storage. However, the performance of nanofluids in subsurface formations is limited by the stability of these nano-dispersions at the harsh conditions of reservoirs. This work thus synthesize

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Petroleum Research And Studies
Preparation and Characterization of High Surface Area Nanosilica from Iraqi Sand via Sol-Gel Technique
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The present study revealed a low-cost process for utilizing desert sand for preparing nanosilica by sol-gel technique. This work required sodium hydroxide, concentrated hydrochloric acid, distillate water as raw materials, and Iraqi sand. Nanosilica sample was characterized by X-Ray Diffraction (XRD), scanning electron microscopy analysis (SEM), atomic force microscope(AFM), surface area (BET) method, and fourier transform infrared (FTIR). The XRD result of produced sample is referred to as amorphous silica, and it has a broad peak at 2Θ= 22° – 22.5 º. SEM showed spherical, agglomerated silica particles with a diameter range of 26.57–28.93 nm. In addition, the average particle size was 76.35nm, with a dimension range of 40-11

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
An update on Nanoparticle Formulation Design of Piperine to Improve its Oral bioavailability: A Review
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Piperine, a crystalline alkaloid compound isolated from Piper nigrum, piper longum, and other types of piper, has had many fabulous pharmacological advantages for preventing and treating some specific diseases, such as analgesic, anti-inflammatory, hepatoprotective, antimetastatic, antithyroid, immunomodulatory, antitumor, rheumatoid arthritis, osteoarthritis, Alzheimer's, and improving the bioavailability of other drugs. However, its potential for clinical use through oral usage is hindered by water solubility and poor bioavailability. The low level of oral bioavailability is caused by low solubility in water and is photosensitive, susceptible to isomerization by UV light, which causes piperine concentration to decrease. Many different

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Publication Date
Fri Sep 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Steady State Performance Investigation of a Three Phase Induction Motor Running Off Unbalanced Supply Voltages
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The objective of this work is to investigate the performance of a conventional three phase induction motor supplied by unbalanced voltages. An effort to study the motor steady state performance under this disturbance is introduced. Using per phase equivalent circuit analysis with the concept of symmetrical components approach, the steady state performance is theoretically calculated. Also, a model for the induction motor with the MATLAB/Simulink SPS tools has been implemented and steady state results were obtained. Both results are compared and show good correlation as well. The simulation model is introduced to support and enhance electrical engineers with a complete understanding for the steady state performance of a fully loaded induc

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Publication Date
Thu Mar 23 2023
Journal Name
Arab Gulf Journal Of Scientific Research
Influence pH on virulence genes of <i>Pseudomonas aeruginosa</i>analyzed by RT-PCR method
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Purpose

The purpose of this study was to determine the influence of environmental pH on production of biofilms and virulence genes expression in Pseudomonas aeruginosa.

Design/methodology/approach

Among 303 clinical and environmental samples 109 (61 + 48) isolates were identified as clinical and environmental P. aeruginosa isolates, respectively. Clinical samples were obtained from patients in the Al-Yarmouk hospital in Baghdad city, Iraq. Waste water from Al-Yarmouk hospital was used from site before treatment unit to collect environmental samples. The ability of prod

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
ADJUSTING OFF – CENTERING PROCESS FOR A BLOW MOLDED PLASTIC PRODUCT BY USE OF WINQSB SOFTWARE
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In most manufacturing processes, and in spite of statistical control, several process capability indices refer to non conformance of the true mean (µc ) from the target mean ( µT ), and the variation is also high. In this paper, data have been analyzed and studied for a blow molded plastic product (Zahi Bottle) (ZB). WinQSB software was used to facilitate the statistical process control, and process capability analysis and some of capability indices. The relationship between different process capability indices and the true mean of the process were represented, and then with the standard deviation (σ ), of achievement of process capability value that can reduce the standard deviation value and improve production out of theoretical con

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