Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Vaccination against novel Coronavirus (SARS-CoV-2) become highly recommended. In Iraq, three vaccines are available. They are Pfizer-Biontech, Oxford-AstraZenica, and Sino harm vaccines. A cross-sectional retrospective study was performed to a total of 2399 individual who are vaccinated with one of the available vaccines. People who are infected with Covid-19 before and/or after vaccination of either studied SARS-CoV-2 vaccines were also involved in this study (1175 case). Signs and symptoms have been reported for each of confirmed positive cases of Coronavirus disease. Statistical data analyses were applied to reveal the effect of different SARS-CoV-2 vaccines on the incidence of novel coronavirus disease among Iraqi population. Also, the

The optical properties for the components CuIn(SexTe1-x)2 thin films with both values of selenium content (x) [0.4 and 0.6] are studied. The films have been prepared by the vacuum thermal evaporation method with thickness of (250±5nm) on glass substrates. From the transmittance and absorbance spectra within the range of wavelength (400-900)nm, we determined the forbidden optical energy gap (Egopt) and the constant (B). From the studyingthe relation between absorption coefficient (α) photon energy, we determined the tails width inside the energy gap.
The results showed that the optical transition is direct; we also found that the optical energy gap increases with annealing temperature and selenium content (x). However, the width of l

Background: Surgery is one and may be the most effective method to treat obesity. In the last decade, Laparoscopic Sleeve Gastrectomy is perceived to be less invasive, technically simple, less morbid and more popular form of bariatric surgery.

Objectives: This study aims to assess the effect of Laparoscopic Sleeve Gastrectomy on Fasting Blood Glucose Levels and Blood Pressure.

 Methods: A prospective controlled study in which 50 obese patients were involved, 36 of patients have hypertension and type 2 diabetes mellitus , 7 patients have type 2 diabetes mellitus only, and 7 patients don’t have hypertension or type 2 diabetes. All patients were submitted to Laparosco

An experiment was conducted to study how SAE 50 engine oil contaminated with diesel fuel affects engine performance. The engine oil was contaminated with diesel fuel at concentrations of 0%, 1%, and 3%. The following performance characteristics were studied: brake-specific fuel consumption, brake thermal efficiency, friction power, and exhaust gas temperature. Each treatment was tested three times. The three treatments (0%, 1%, and 3%) were analyzed statistically with a one-way ANOVA model at the 5% probability level to determine if the three treatments produced significant differences in engine performance. The statistical results showed that there were significant differences in engine performance metrics among the three treatments. The 3

A freshwater bivalve plays a crucial function in aquatic habitats as the filtered water and burrowing mussels mix the sediment, thus increasing oxygen content and making the ecosystem healthier. The aim of the study is to see how chlorpyrifos affects biochemical markers in freshwater mussel Unio tigridis. About 180 individuals per taxon and water samples were collected from the Qandil water resource on the Greater Zab River, Erbil Province, Iraq. Once arrived at the lab, the individuals were kept in aquaria with river water and an air-conditioned room Temperature: 25±2 and Light: 12h/12h and acclimatized to laboratory conditions for seven days in aged tap water. The mussel's identification molecularly and the DNA sequence of t

Background: Odontogenisis is a complex process controlled by dynamic and reciprocal interactions that regulated by various molecules. Thymosin β4 is a small bioactive peptide with wide spectrum biological effects on much cell types. The present study was designed to highlight the effect of synthetic exogenous Tβ4 on developing dental tissue of the upper central teeth of rats, by histological examination and immunohistochemical evaluation of TGFβ1. Materials and method: Thirty six Albino Wister pregnant rat 18control group received intraperitoneal injection of normal saline and the others are experimental group received 50µg/300µl of Tβ4 injection. The animals were sacrificed at periods 16th and 18th day I.U.L and one day p

The study aimed to identify the news framing on the Israeli Arabic-speaking i24 channel of the Israeli aggression on Gaza -2021 by analyzing the channel’s Program “this evening”. The study used the media survey method, and in its framework, it relied on the content analysis method for the program’s episodes from May 5, 2021 AD until June 4, 2021 AD, with 22 episodes. The study showed the program’s interest in launching the Palestinian resistance’s rockets significantly, followed by the Israeli military operations, and the program’s reliance on correspondents largely as a source of news material related to the aggression. It also proved that a news report and a reporter's report was the most important form of presenting news

Background: The study's objective was to estimate the effects of radiation on testosterone-related hormones and blood components in prostate cancer patients. N Materials and Method: This study aims to investigate the effects of radiation on 20 male prostate cancer patients at the Middle Euphrates Oncology Centre. Blood samples were collected before and after radiation treatment, with a total dose of 60- 70 Gy, The blood parameters were analyzed. The hospital laboratory conducted the blood analysis using an analyzer (Diagon D-cell5D) to test blood components before and after radiation. Hormonal examinations included testosterone levels, using the VIDASR 30 for Multiparametric immunoassay system Results: The study assessed the socio-demogra