Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

This research aims to identify the nutritional status of the individual's relationship to malnutrition using anthropometric measurements such as weight, height and impact on the values ??of the blood study sample included 200 male and 200 female of the inhabitants of the cities of Baghdad and Baquba reviewers Central Mahtbrat

This paper reports an evaluation of the properties of medium-quality concrete incorporating recycled coarse aggregate (RCA). Concrete specimens were prepared with various percentages of the RCA (25%, 50%, 75%, and 100%). The workability, mechanical properties, and durability in terms of abrasion of cured concrete were examined at different ages. The results reveal insignificant differences between the recycled concrete (RC) and reference concrete in terms of the mechanical and durability-related measurements. Meanwhile, the workability of the RC reduced vastly since the replacement of the RCA reached 75% and 100%. The ultrasound pulse velocity (UPV) results greatly depend on the porosity of concrete and the RC exhibited higher poros

Background: Undergraduate dental students are more susceptible to situations of stress that affected quality of sleep, such profiles of stress may result in sleep bruxism and/or awake bruxism, parafunctions that can affect oral and general health. The aim of the study was to evaluate the association of sleep bruxism, awake bruxism and sleep quality among dental students. Materials and methods: A cross-sectional study was performed including 260 Iraqi dental students from university of Baghdad aged from 20to25years old. Students enrolled in the third and fifth class participated in the study. The Pittsburgh Sleep Questionnaire Index (PSQI) was used for data collection. The PSQI was distributed during lecture classes. Sleep bruxism and awake

The aim of this research is to identify the availability of quality standards for the websites of the Palestinian TV channels and to provide an assessment of the quality standards used by the websites of TV Channels web sites in general and Palestinian TV channels in particular. Through the use of the method of media survey method descriptive methods, and the research has reached the difference in the application of quality standards for TV Channels sites in the web sites of Palestinian TV Channels, and the development of language of visual communication for the design of those sites in exchange for the lack of access to those sites of the technical possibilities that is Provided by the Internet.

Incremental sheet metal forming is a modern technique of sheet metal forming in which a uniform sheet is locally deformed during the progressive action of a forming tool. The tool movement is governed by a CNC milling machine. The tool locally deforms by this way the sheet with pure deformation stretching. In SPIF process, the research is concentrate on the development of predict models for estimate the product quality. Using simulated annealing algorithm (SAA), Surface quality in SPIF has been modeled. In the development of this predictive model, spindle speed, feed rate and step depth have been considered as model parameters. Maximum peak height (Rz) and Arithmetic mean surface roughness (Ra) are used as response parameter to assess th

Abstract. Al-Abbawy DAH, Al-Thahaibawi BMH, Al-Mayaly IKA, Younis KH. 2021. Assessment of some heavy metals in various aquatic plants of Al-Hawizeh Marsh, southern of Iraq. Biodiversitas 22: 338-345. In order to describe the degree of contamination of aquatic environments in Iraq, heavy metals analysis (Fe, Ni, Cr, Cd, Pb, and Zn) was conducted for six aquatic macrophytes from different locations of Al-Hawizeh Marsh in southern Iraq. The six species were Azolla filiculoides (floating plant), Ceratophyllum demersum, Potamogeton pectinatus, Najas marina (submerged plants), Phragmites australis, and Typha domingensis (emergent plants). The results indicate that cadmium, chromium, and iron concentrations in aquatic plants were above the

The aim of this research was to indicate the opinion of the Iraqi consumer about the quality and safety of local food products, the questionnaire was included 19 questions for product quality, price, distribution and promotion as a tool to survey the opinions of 128 consumers in Baghdad, the data was analyzed by using percentage, weighted mean, and weight percent, the results obtained showed that the Iraqi consumer prefer local food products for their high quality and appropriate price, however they need attention to packaging, promotion and distribution.