Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

The Necessity of College of Education for Woman from the Point of view of Students

Celiac disease (CD) is an autoimmune disorder characterized by chronic inflammation that essentially affects the small intestine and is caused by eating gluten-containing foods. This study sought to determine gene expression of NLRP3 Inflammasome in peripheral blood of Iraqi CD children using quantitative real-time PCR (qRT-PCR) assay. Thirty children with CD (12 males and 18 females) were enrolled in the study and their age range was 3-15 years. The diagnosis of the disease was confirmed by serological examinations and intestinal endoscopy. A control sample of 20 age-matched healthy children was also included. The children were stratified for age, gender, body max index (BMI), histological findings, and marsh classification. Furthe

Objectives Dental implant is a revolution in dentistry; some shortages are still a focus of research. This study use long duration of radiofrequency (RF)–magnetron sputtering to coat titanium (Ti) implant with hydroxyapatite (HA) to obtain a uniform, strongly adhered in a few micrometers in thickness. Materials and Methods Two types of substrates, discs and root form cylinders were prepared using a grade 1 commercially pure (CP) Ti rod. A RF–magnetron sputtering device was used to coat specimens with HA. Magnetron sputtering was set at 150 W for 22 hours at 100°C under continuous argon gas flow and substrate rotation at 10 rpm. Coat properties were evaluated via field emission scanning electron microscopy (FESEM), scanning electro

A survey statistician for cholera in Iraq for 1980 and until 2003 show that cholera is endemic in Iraq and that the highest number of casualties recorded in the years 1998-1999 and increasing spread of the disease during the wars in hot climates, wet a study bacteriological used where circles selective and tests Alkouhaoah examinations serological system

Experiments were carried out at the College of Veterinary Medicine, University of Baghdad, during the period from October 26th 2023 to December 20th 2023, to study the effect of pasteurizing treatments of shell table egg using traditional Microwave oven on its quality characteristics during Zero, 1, 2, 4 and 8 weeks of refrigerator storage. A total of 120 fresh table eggs (White shell eggs) were collected from 20000 Luhman layer hens flock at Al-Amir project commercial farm, Al-Musaib city. These eggs were divided into 4 treatment of microwave pasteurization treatments which were Zero, 10, 20, and 30 sec. Results revealed that the numbers of total bacteria and total coliform on the surface of table egg shells is affected by pasteuri

An experiments were carried out at the College of Veterinary Medicine, University of Baghdad, during the period from October 26th 2023 to December 20th 2023, to study the effect of pasteurizing treatments of shell table egg using traditional Microwave oven on its quality characteristics during Zero, 1, 2, 4  and 8 weeks of refrigerator storage. A total of 120 fresh table eggs (White shell eggs) were collected from 20000 Luhman layer hens flock at Al-Amir project commercial farm, Al-Musaib city. These eggs were divided into 4 treatment of microwave pasteurization treatments which were Zero, 10, 20, and 30 sec. Results revealed that significant differences (P<0.05) for the internal characteristics of the egg after storage for 2, 4

Ultrasound was used as a green technology to preserve food and food products. So, an experiment was conducted to compare three periods of ultrasound treatment of table eggs, 1, 2, and 3 minutes, using a conventional ultrasound device, in terms of quality characteristics, which included yolk height, yolk diameter, yolk index, white height, yolk weight, percentage and egg components percentage during 0, 1, 2, 4, and 8 weeks of refrigerated storage. A total of 240 fresh table eggs (red-shell eggs) were collected randomly from a flock of 20,000 Lohmann laying hens at Al-Amir Commercial Project Farm in Al-Musayyab city, Iraq. The eggs were divided into 4 treatments (60 eggs/treatment); T1: control, T2: ultrasound for 1 min. T3: ultrasound for 2