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

The  present   research   was  conducted   to  determine   the  effect  of Cadmium   Chlori de  on  the  t  stes  and  epididymis  of  white  mice  fed with  diffl rent  concentration     (75,  1 00 150  ppm)  of this hea  y metal for three,   ix and nine days. The r   ults showed  that cadm i um chloride caused   s  vera!  histopathalogical  change in  testes  and  epidid   mis in  luding deg  neration and cell necrosis  in addition  to the appearanc of  haemorrh

 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

The study aimed to know the effect of the use alcoholic ethanol extraction of Boswellia Carterii In prolonging the period of preservation cooled ground meat in 4C for 6 days, it has been mixing ground meat with 150,300,450 mg/ml of alcoholic extract Consecutive, Where (0 was the control sample), All samples were stored separately for 0 , 3 , 6 days in Refrigerator temperature 4 C, Conducted by some microbial tests, Results have shown that mixing the ground meat with Boswellia Carterii extraction Led to prolong the storage of meat for 6 days at 4 C .and the Best result came when adding alcoholic ethanol extract of Boswellia Carterii by 450mg/ml Which Equal 0.9 g ,that reducing microbial load more higher than 150&300 mg/ml. All of thes

Abstract

The current research aims to testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and information flows, Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity. Questionnaire has been adopted as a tool in data and information relating to research, as it had prepared on the basis of number of scales and finished using the included Likert quintet, which  has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Min

Reactive arthritis (ReA) is an incendiary joint inflammation that occurs few days to weeks after a gastrointestinal or genitourinary infection. The etiology of the disease is not well-known. Therefore, the present study included 80 females and 25 males, divided into 51 patients with reactive arthritis and 54 healthy individuals as control group.  The study involved the detection of serum levels of anti-rheumatoid factor and anti-cyclic citrullinated peptide antibodies (anti-CCP) as well as those of CRP and C3 in all subjects. In addition, EBV levels were detected by Real Time-PCR technique. The results showed significantly increased levels (P < 0.05) of CRP, C3 and anti-CCP Ab in ReA patients’ group compared to th

It has been well documented that hemodialysis patients have impaired immune response, which may result in higher prevalence rates of viral infections, including CMV. Infections in these patients may be due to primary infection or, more commonly, by reactivation of latent virus or re-infection with exogenous virus, which may be introduced by blood transfusion. The aim of this study was to evaluate the frequency of CMV-IgG and IgM antibodies among hemodialysis patients. The current research included 116 hemodialysis patients (69 male and 47 female) who attended to Tikrit Teaching Hospital for the period from beginning of October/2013 to the end of April/2014. CMV-IgG was found in 102 out of 116 (87.9%), while CMV- IgM was detected in 10 ou

I have studied the relationship between blood groups in humans and disease Cutaneous injury for the first time in Iraq study showed the presence of a significant statistical relationship between them leather Bmsoy in hospitals in Baghdad and its suburbs

The current research aims to validate the Effect of technical innovation on human resources management ambidexterity through job embeddedness. The current research was done in  Al-Etihad Food Industries Co. Ltd. And within the industrial environment, the research was designed according to the descriptive research. And to achieve the main goal of the research above, the researcher used the questionnaire as a key instrument to collect data through the views of a sample of managers, and employees at the senior, middle and executive management level. The research sample reached (107) individuals, the data were analysed using the statistical packages (SPSS v. 26) and ( SMART PLS v 3. 3. 8) the group of statistical