The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

Folic acid and multivitamin tablets containing Aspergillus flavus Penicillia spp. and Cladosporia spores were prepared at a compression pressure of 148 MN/m² and stored at 35°C under different relative  humidifies (75,85, and 95)% within air tight containers, to study the effect of storage condition on them, as well as ,the estimation of the microbial level of the raw materials intended to be used in the two kinds of tablets . Result showed that some raw materials derived from natural origin were heavily contaminated with microorganism compared to that of synthetic origin ,the results also indicated the effect of relative humidity , types of fungal spore , and the hygroscopic nature of exicpient upon survival. Multivit

The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

In this research pulse high voltage circuit was used including resistance,
inductance and capacitor to achieve an experiment of cylindrically-tipped of plasma
switch .The charging voltage of up to 9kV using Rogowski coil and current-shunt
resistance (CVR) used to measure pulsed electrical discharge (PED). The current in
both self-triggering and third-electrode triggering modes. The pulsed current peaks
4kA and the duration of circuit pulses were recorded between 0.1μs and 0.3μs. The
experimental results has shown clearly the inductance effect in the circuit parts in
under damped oscillation regarding the value of circuit parts in addition to the
distance of the spark gap cylindrically-tipped electrodes during th

 Additive aluminum powder to the polystyrene to prepare the composites Polystyrene– Aluminum.The samples were prepared by using mechanical  compressed method at low pressure and a temperature 120°C.         Measurements  of absorbance and reflectance spectra were carried out by UV-Visible  spectrophotometer , the effect of additive aluminum  on the optical band  gap Eop and  optical constants ( refractive index n, extinction coefficient k ,dielectric constant ε and optical conductivity σop)  were studied for the prepared composites .         Results showed a decrease in the Eop with increasing  perc

The biological activity of vitex agnus castus L. was tested which including the following extracts: essential oil extract, methanol extract, (70%), ethanol extract( 70%), flavonoid extract and volatile oils extract were tested against many types of bacteria which are Staphylococus aureus , Bacillus pumilus, Escerichia coli,
Pseudomonas, Enterobacter and Streptococcus sp., The results of this study showed difference activity of these extracts .The flavonoid extract considers the best activities which gave inhibition zone (20) mm on E. coli, Pseudomonas ; Staphylococus aureus of (15) mm on Bacillus pumilus and (9) mm on Streptococcus sp. Ethanol extract gave inhibition zone (15) mm on Staphylococus aureus, (11) mm on Streptococcus sp. (

  The Silver¹Indium¹Selenide (AgInSe₂) (AIS) thin¹films of (300¹Â±20) nm thickness  have been¹prepared²from the compound alloys²using thermal evaporation² technique onto the glass²substrate at room temperature, with a deposition rate²(3±0.1) nm²sec^-1.

The²structural, optical and electrical³properties have been studied³at different annealing³temperatures (Ta=450, 550 and 650) K.

The amount³or (concentration) of the elements³(Ag, In, Se) in the  prepared alloy³was verified using  an

Lipase enzyme has attracted a lot of attention in recent years because of its diverse biotechnological applications. The present study was conducted to screen germinated seeds of four crops, namely sunflower (Helianthus annuus), flaxor linseed (Linum usitatissimum ), peanut (Arachis hypogaea  ) and castor bean (Ricinus communis), for the activity of their lipases. to the study also included the extraction and purification of lipase from the seeds of  the most promising crop using different solvents.

The results indicated that the maximum enzymatic activity (0.669 U/ml) was  obtained when 0.1 M Tris-HCl buffer extract was used after 3 days of seed germination of all the tested spe

The aim of this study is to investigate oxidative stress and leptinlevel in obese women. Fifty obese women with BMI value of ≥ 30.0 kg/m² and thirty healthy women with BMI<24.9 kg/m² were involved in the study during their attendance at Gastroenterology and Liver Hospital/ Medical city in Baghdad province from October 2018 to February 2019. The age range for all women was 30-50 years. Blood samples were collected from each participant for the evaluation of the levels of leptin hormone, Super Oxide Dismutase (SOD), and Malondialdehyde (MDA). The results of BMI, leptin hormone, MDA and SOD showed highly significant increase (P<0.01) in obese women in comparison with the control group.

Resul

Background: Pseudomonas aeruginosa is a devious pathogen with the tendency to prompt many acute and serious chronic diseases. This study aims to detect novel genes (Toxins-Antitoxins II system), especially; higB and higA encoded from P. aeruginosa by PCR technique and the relation between these genes and antibiotic resistance of P. aeruginosa. Methods: This study detected 50 isolates of P. aeruginosa from distinct clinical sources. The most common origin of isolates was (44%) burn swabs, (22%) urine culture, (12%) wound swabs, (14%) sputum, and (8%) ear swabs. The bacteria were isolated using implantation MacConkey agar and blood agar, as well as biochemical tests including oxidase test, catalase test then VITEK-2 System of P. aerug