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

 Anew mathematical formula was proposed to describe the behavior of the extinction coefficient as a function of ambient temperature and wavelengths for some of infrared materials. This formula was derived depending on some experimental data of transmittance spectrum versus wavelengths for many ambient temperatures. The extensive study of the spectrum characteristics and depending on Bose-Einstein distribution led to derive an equation connecting the extinction coefficient or the absorption coefficient with the ambient temperature and wavelengths of the incident rays. The basic assumption in deriving process is the decreasing in transmittance value with the increasing temperature which is only due to the changing in extinction coeffi

Abstract

Objectives: The main objective of this study is to find the influence level of nursing incivility on psychological well-being among nurses in southeastern Iraq.

Methods: In this descriptive correlational study, a convenience sample of 250 nurses working in three government hospitals in Missan province in the south of Iraq were surveyed using the nursing incivility scale (NIS) and Ryff's psychological well-being scale (PWB) from November 2021, to July 2022. A multivariate multiple regression analysis was done to analyze the multivariate effect of workplace incivility on the psychological well-being of nurses.

Results: The study results show a

   Smoking has multiple effects on sex hormone , some of which are associated with important clinical implication .The present study was undertaken to  investigate the biochemical changes  of sex hormones associated with long standing cigarette smoking in 40 heavy smokers comparing with non- smoker and to correlate it with BMI for each .The sex hormones levels were determined by RIA  technique . Atomic absorption technique was used to measure the zinc levels.         The serum testosterone and estrogen levels of non – smoker group were 17.775ng\ml and 38.65ng\ml at p< 0.05, respectively .While the serum testosterone and estrogen levels of smoker group were 17.615n

Methotrexate (MTX) is widely used chemotherapeutic agent with different side effects including germ cells toxicities. Silibinin is one of the structural isomers of silymarin, with different phytotherapeutic applications, and its possible protective effects against MTX induced germ cells damage were investigated in this work. Twenty five male mice were divided into five groups (n=5) allocated as follows: Group 1 received buffer for five days given by single intraperitoneal (IP) injection per day; Group 2 in addition to buffer for five days, animals received at day five single dose of 20mg/kg of MTX IP. Groups (3, 4, and 5) received respectively, (50, 100, or 150mg/kg body weight) of silibinin IP single daily dose for five days then at day fi

The study aimed at designing compound exercises using added weight on some skill abilities in youth soccer players aged (17 – 19) years old. The researcher sued the experimental method on (30) players aged (17 – 19) years old from Al Zawraa Sport Club. The subjects were divided into three groups and the training program was applied for (8) weeks with (3) training sessions per week. The data was collected and treated using proper statistical operations to conclude that compound exercises with weights between improved the subjects compared to the groups that did not use the added weights. Finally, the researchers recommended the necessity of using compound exercises using added weights during training sessions for youth soccer pla

The study aimed at ideutifying the impact of scieutific skills in strategy and liabits of mind amony stueuts in tenth grade . The study demanded to choose a sampie that coutaiun (42) student of the fourth grade of the secondary school who were dirided into tow groups , the first is experimental studied according to scieutific skill strategy , and the other controlling , studied according to the  usualway . An achievement test  has been taken that adopted  staudard for mind skills as research tools that are applid after ascertaining  sincerity proved at the end of the experiment .The study has reached to the conclusion that there are statistically significant differnces in farour of the experiment group in both

Shallow foundations are usually used for structures with light to moderate loads where the soil underneath can carry them. In some cases, soil strength and/or other properties are not adequate and require improvement using one of the ground improvement techniques. Stone column is one of the common improvement techniques in which a column of stone is installed vertically in clayey soils. Stone columns are usually used to increase soil strength and to accelerate soil consolidation by acting as vertical drains. Many researches have been done to estimate the behavior of the improved soil. However, none of them considered the effect of stone column geometry on the behavior of the circular footing. In this research, finite ele

The aim of the study was extraction of arial part of Euphorbia cyathophora constituents with methanol and evaluate its effect on mitotic index and total chromosomal aberration bone marrow cell and spleen cell in mice  200 gm of E. cyathophora fine powder was defatted then extracted by cold maceration 80% ethanol for seven days. The extract was filtered and dried in a rotary evaporator then the dried extract was suspended with water and consecutively extracted using chloroform, ethyl acetate for each. The aqueous layer was then mixed with 100ml methanol. These fractions are dried under reduced pressure to obtain the dry extract. Twenty-four Albino mice were used for the experiment. The animals were divided into four groups: Gr