The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

Forty – two elderly hypothyroidism patients and forty – two apparently healthy as control groups , divided to (21) male (M) and (21) female (F) also (21) control male C(M) and (21) control female C(F) aged > 60 years, were tested for the presence of thyroid peroxidase autoantibody (TPo – Ab) and thyroglobulin auto antibody (Tg – Ab) , also for Se and Zn levels in their sera . The results revealed a significant increase in (TPO – Ab) and (Tg – Ab) for group (M) and (F) compared to control group , also a siginificant increase in TPo – Ab and Tg – Ab for (F) compared to (M) was found. A significant decrease in Se and Zn level for (M) and (F) compared to control group, while no significant difference between (M) and (F). In conc

The change in the optical band gap and optical activation energy have been investigated for pure Poly (vinyl alcohol)and Poly (vinyl alcohol) doped with Aluminum sulphate to proper films from their optical absorption spectra. The absorption spectra were measured in the wave range from (200-700) nm at temperature range (25-140) 0C. The optical band gap (Eg) for allowed direct transition decrease with increase the concentration of Aluminum sulphate. The optical activation energy for allowed direct transition band gap was evaluated using Urbach- edges method. It was found that ?E increases with increasing the concentration of Al2 (SO4)3 and decreases when temperature increases.

Abstract: This study aims to investigate the backscattering electron coefficient for SixGe1-x/Si heterostructure sample as a function of primary electron beam energy (0.25-20 keV) and Ge concentration in the alloy. The results obtained have several characteristics that are as follows: the first one is that the intensity of the backscattered signal above the alloy is mainly related to the average atomic number of the SixGe1-x alloy. The second feature is that the backscattering electron coefficient line scan shows a constant value above each layer at low primary electron energies below 5 keV. However, at 5 keV and above, a peak and a dip appeared on the line scan above Si-Ge alloy and Si, respectively, close to the interfacing line

Objectives: To assess the changes in blood vessel stiffness and digital pulse wave amplitude because of flowmediateddilatation, and to explore how these two variables change when endothelial dysfunction isexperimentally induced.Method: The experimental study was conducted at the departments of physiology at the College of Medicine,Mustansiriyah University, and the College of Medicine, Al-Iraqia University, Baghdad, Iraq, from October 14, 2021, toMay 31, 2022, and comprised healthy young males who were subjected to the flow-mediated dilatation techniqueon the left brachial artery. Pulse transit time and the amplitude of the digital pulse wave were measured duringreactive hyperaemia for 2.5 minutes from the left middle finger using a

In this research, we studied the multiple linear regression models for two variables in the presence of the autocorrelation problem for the error term observations and when the error is distributed with general logistic distribution. The auto regression model is involved in the studying and analyzing of the relationship between the variables, and through this relationship, the forecasting is completed with the variables as values. A simulation technique is used for comparison methods depending on the mean square error criteria in where the estimation methods that were used are (Generalized Least Squares, M Robust, and Laplace), and for different sizes of samples (20, 40, 60, 80, 100, 120). The M robust method is demonstrated the best metho

Levofloxacin belongs to the fluoroquinolone family; it is a potent broad-spectrum bactericidal agent. The pharmacophore required for significant antibacterial activity is the C-3 carboxylic acid group and the 4-pyridine ring with the C-4 carbonyl group, into which binding to the DNA bases occur. In this work, we tried to show that by masking the carboxyl group through amide formation using certain amines to form levofloxacin carboxamides, an interesting activity is kept. Levofloxacin carboxamides on the C-3 group were prepared, followed by the formation of their copper complexes. The target compounds were characterized by FT-IR, elemental analysis. The antimicrobial activity of the target compounds was evaluated and showed satisfactory resu

In this research, we studied the multiple linear regression models for two variables in the presence of the autocorrelation problem for the error term observations and when the error is distributed with general logistic distribution. The auto regression model is involved in the studying and analyzing of the relationship between the variables, and through this relationship, the forecasting is completed with the variables as values. A simulation technique is used for comparison methods depending