Abstract

The aim of the research is to clarify the requirements of the qualification of the external auditor in Iraq and the extent of their impact on the quality of the professional performance of the audit process. The research was based on analyzing the results of the questionnaire prepared for the impact of qualifications on the quality of professional performance. The researcher has reached a number of conclusions, the most important of which is that a highly qualified and unethical auditor has a greater negative impact on the quality of professional performance than those with low qualifications. The most important recommendations of the research were the need to pay

Through an experimental program of eighteen specimens presented in this paper, the bond strength between reinforcing bar and rubberized concrete was produced by adding waste tire rubber instead of natural aggregate. The fine and coarse aggregate was replaced in 0%, 25%, and 50% with the small pieces of a waste tire. Natural aggregate replacement ratio, rebar size, embedded rebar length, the rebar yield stress of rebar, cover, and concrete compressive strength were studied in this investigation. Ultimate bond stress, bond stress-slip response, and failure modes were presented. The experimental results reported that a reduction of 19% in bond strength was noticed in 50% replaced rubberized concrete compared with convention

Research on sustainable design in Iraqi craft industries and ways to develop them is essential to preserving the cultural heritage and authenticity of these industries while promoting environmentally sustainable practices. Lack of access to modern technologies, knowledge and resources may hinder the growth of these industries and their ability to compete in the global market. The research problem revolves around finding ways to develop sustainable design in the Iraqi craft industries. The expected outcomes of this research include a clear definition of sustainable design, understanding the history of sustainable design in the craft industry, identifying different types of craft industries in Iraq, exploring the basic concepts of sustaina

Background: Obesity is an evolving major health problem in both developed and developing countries. Non-hypertensive obese may have an elevated Morning Blood pressure surge (MBPS), which is associated with increased risk for cardiac events (CE) independently of office and ambulatory blood pressure (BP). Non-hypertensive obese also may have a blunted nocturnal decrease in BP during the night, while healthy normotensive non-obese individuals have a 10%–20% nocturnal decrease in blood pressure (BP) during the night or dipping. Thus, 24-hour ambulatory blood pressure monitor (ABPM) is the gold standard to evaluate MBPS and dipping profile in non-hypertensive obese individuals.

Objectives:&nbsp

This research discusses the subject of emotional stimulation factors through the stages of product design interaction with the consumer and what they reflect in the formation of a self-consideration of the design in his emotional memory regarding the specific brand through the following question (What is the emotional stimulus in the design of certain products and its reflection on the consumer during the processes of receiving and using it?), The importance of the research comes in the connection of design elements with many sensory factors used and motivating to attract the consumer to the acquisition of a specific design and the demand for its experience, the study aims Detection and access to emotional stimulation in the design of th

Background: Assessment of fracture healing is a common problem in orthopedic practice and research. Computerized Tomography (CT) is a reliable tool for quantification of the fracture repair process in experimental animals. Histomorphometric evaluation provides a clear quantitative evidence of the bone healing process. The evaluation by micro-architectures in healing bone showed variable correlation between CT and histomorphometry.
Material and methods: open ulnar osteotomy induced in twenty young male rabbits under general anesthesia without internal fixation, and divided into five groups. A group of animals were sacrificed at end of 2nd week, 3rd week, 4th week, 5th week, and 6th week. The right ulna iso

Background:Gastrointestinal cancers (GITc) is a worldwide problem. In Iraq , Gastric cancer is the 9th commonest of the top cancers while colorectal cancers it is considered as the 7th commonest ten cancers.IL-10 appears to be more of a pro-tumor than anti-tumor properties in both colorectal and gastric cancers.
Objective:is to estimate the serum level of IL-10 in the Iraqi colorectal and gastric cancer Patientsand its relation to the progress of disease.
Patients and Methods:In ourstudy ,54 serum samples werecollected starting from the 1st of January to mid of March 2011, to investigate the IL-10 serum level by using ELISA kit. 38colorectal and gastric cancer patients (H.Pylori +ve) and 16 of healthy control group.
Results: The

    After the software revolution in the last decades, the field of information technology had a tremendous evolution that made many organizations reach the best benefits from this evolution in technologies. The banking sector evolved their old system from ordinary system to the online system. The term E-banking appears to cover almost all bank operations such as money transactions, account management, instant reports, instant notifications. E-banking offers several advantages to clients, but this opens many challenges and motivates unauthorized parties to focus on creating methods and exploiting weaknesses to attack and steal critical information that belongs to the banking system or clients. Iraqi banks recently adopted E-banking se

Recently the polycystic ovary syndrome (PCOS) has been linked with DNA damage and genomic instability. Amis of this study to evaluated some parameters of genetic instability such as micronuclei and comet assay score in women with PCOS. Genotoxicity and cytotoxicity of DNA damage were evaluated by measured of micronuclei and comet assay in 25 patients with PCOS and 15 normal menstrual women as control group. The results showed higher significant differences in the level of micronuclei and comet score in patients with PCOS compared with normal women. We concluded that, the genetic instability more occurred in patients with PCOS when compared with control group.
Keywords: MN, comet assay, PCOS

This paper addresses the new coloring in the concept of dystopian society as represented by the positive role of one of the characters vs. the passive role of the government and its mutual effect on the people of the society. In addition, it describes how all men in the dystopian society victimize and degrade the other through unlawful acts, like: stealing, rape, and fear, which are the lowest points in a moral decay. However, it offers hope by illustrating a positive sense, as exemplified by the doctor's wife out of Saramago's optimistic view that men may be descended from good women. Accordingly, the paper aims to examine the effect of the government’s role in the lives of the people who have later turned into blind in a dystopian so