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

One of the challenging and active research topics in the recent years is Facial Expression. This paper presents the method to extract the features from the facial expressions from still images. Feature extraction is very important for classification and recognition process. This paper involve three stages which contain capture the images, pre-processing and feature extractions. This method is very efficient in feature extraction by applying haar wavelet and Karhunen-Loève Transform (KL-T). The database used in this research is from Cohen-Kanade which used six expressions of anger, sadness fear, happiness, disgust and surprise. Features that have been extracted from the image of facial expressions were used as inputs to the neural networ

The aim of the research is to identify the educational and psychological effects of the positive and negative aspects of using social networking websites. The researcher administered a number of questions to (250) users of different types of social networking websites. He analyzed his research results and obtained a number of results. The research has reached a number of recommendations and suggestion: Regulating the use of social media. Monitoring the parents of the sites used by children in a way that they do not feel they are observers. It is necessary to devote an hour daily to show the importance of real social life for children other than using social media. It is necessary to show the importance of choosing friends who hav

Background: Quantitation of serum immunoglobulins (IgG, IgA and IgM) provides useful information for the evaluation of certain cancers.
Objectives:to estimate serum immunoglobulins level before and after surgery, and to shed light on the correlation of immunoglobulins with progression of CRC.
Patients and Methodes. By single radial immune diffusion method IgG, IgA, IgM were estimated in 100 CRC patients preoperatively, and in 20 patients postoperatively compared with 35
patients control with ulcerative colitis (UC) and 50 healthy control.
Results: The study showed significantly increased the serum IgM level in patients group preoperatively (p<0.001) compared with control group. On the other hand, no sig

Calendula officinalis L. (Asteraceae) known as marigold is known to have several pharmacological activities and used for the treatment of several diseases as measles, jaundice, constipation and several inflammations. Marigold flowers contain several chemical constituents mainly flavonoids, triterpenoids and essential oil. In this study marigold flowers cultivated in Iraq had been investigated for its flavonoids content. The study revealed the presence of quercetin and kaempferol glycosides and the absence of myricetin glycosides. The flowers were extracted with ethanol 70% fractionated with different solvent and the flavonoids were isolated by preparative HPLC. The isolated flavonoids were identified by measuring melting points, UV, IR,

      An accurate and sensitive spectrophotometric method has been developed for the determination of cefotaxime (CEF) in pure and pharmaceutical samples. The suggested method depended on the coupling reaction between diazotized cefotaxime and 3,5-dimethyl phenol (3,5-DMPH) in basic medium to form light orange, water soluble dye, that is stable and has a maximum absorbance at 497nm. The calibration graph was liner over the concentration range (1-70) µg.mL^-1 with LOD of 0.750 µg.mL^-1 and LOQ of. 2.740 µg. mL^-1, sandal sensitivity of 0.0526 µg. cm^-2 . molar absorptivity 11328 Lmol^-1 cm^-1 . The stoichiometry composition was found by Jobs a

In the present work, steady two – dimensional laminar natural convection heat transfer of Newtonian and non-Newtonian fluids inside isosceles triangular enclosure has been analyzed numerically for a wide range of the modified Rayleigh numbers of (10³ ≤ Ra ≤ 10⁵), with non-dimensional parameter (NE) of Prandtl – Eyring model ranging from (0 to 10), and modified Prandtl number take in the range (Pr* =1,10, and 100). Two types of boundary conditions have been considered. The first, when the inclined walls are heated with different uniform temperatures and the lower wall is insulated. The second, when the bottom wall is heated by applying a uniform heat flux while the inclined walls at

This study covered approximately 150 km from the northern part of the Euphrates River in Iraq. Water and phytoplankton samples were monthly collected from six selected stations from April 2013 to March 2014; three stations were distributed within Hadithah Reservoir, while the three others were in the river's inflow. Water physical and chemical parameters and the phytoplankton community structure were analyzed. The most important results of this study were the diagnoses of 355 phytoplankton species belong to eight phylums. Algal class Bacillariophyceae which belong to phylum Ochrophyta was the most qualitative and quantitative dominant in all stations over the study period. The stations within the reservoir were characterized by higher nu

Human interferon as is the case in all kinds of interferon has complex effects but all share their impact on preventing the proliferation of viruses and preventing or reducing human Alantervjørn conversion occurs if the cell is in preventing the growth of the virus when interferon Balnmstqubl connects

Bacterial vaginosis (BV) is one of the most common genital infections among women in the childbearing age. Many novel, fastidious and uncultivated bacterial species are related with BV. These are called bacterial vaginosis associated bacteria (BVAB), present in trace amount and have a significant role in the infection. A total of 80 vaginal swabs were obtained from 80 pregnant and non-pregnant women. Samples were collected from different hospitals in Baghdad city and Al-Kut city.
Clinically, 60 sample among 80 were gave positive results depending on Nugent score and Amsel criteria ,the Bacteriologicall test showed the percentages of gram negative bacteria (E.coli ,K.pneumoniae, P.mirabilis, Ps.aeruginosaand A. baumanniiwere) were (38.