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

A.C electrical conductivity and dielectric properties for poly
(vinyl alcohol) (PVA) /poly (ethylene oxide) (PEO) blends undoped
and doped with multi-walled carbon nanotube (MWCNTs) with
different concentrations (1, and 3 wt %) in the frequency range
(25x103 - 5x106 Hz) were investigated. Samples of (PVA/PEO)
blends undoped and doped with MWCNTs were prepared using
casting technique. The electrical conductivity measurements showed
that σA.C is frequency dependent and obey the relation σA.C =Aωs for
undoped and doped blends with 1% MWCNTs, while it is frequency
independent with increases of MWCNTs content to 3%. The
exponent s showed proceeding increase with the increase of PEO
ratio (≥50%) for undope

Zerumbone is a well-known compound having anti-cancer, anti-ulcer, anti-inflammatory and anti-hyperglycemic effects. During its use for the disease treatment, the membrane of erythrocyte can be affected by consumption of this bioactive compound. The current study was the first report of investigation of the hemolytic activities on human erythrocytes and cytotoxic profile of zerumbone. The toxicity of zerumbone on human erythrocytes was determined by in vitro hemolytic assay. Brine shrimp lethality assay was used to evaluate the cytotoxic effect of zerumbone at concentrations 10, 100 and 1000 μg/mL. The human erythrocyte test showed no significant toxicity at low concentrations, whereas hemolytic effect was amplified up to 17.5

Background: the integrity of cardiovascular reflexes & autonomic activities can be assessed by different tests and different techniques. However most of these studies carried out on male subject & usually on young group only .very little researches available concerning the differences in cardiovascular reflexes between male & female in different age group.
Aim of study: is to investigate the differences in cardiovascular reflexes in young , old male & female in response to go head up tilting using totally non- invasive system .
Sub. & Methods: this study was carried out in AL-Najaf teaching hospital on 85 normal sub. , 41 males c6 44 females they were divided into two age groups (20-40 years) & (41-60 years)

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

Hydrogen sulfide removal catalyst was prepared chemically by precipitation of zinc bicarbonate at a controlled pH. The physical and chemical catalyst characterization properties were investigated. The catalyst was tested for its activity in adsorption of H₂S using a plant that generates the H₂S from naphtha hydrodesulphurization and a unit for the adsorption of H₂S. The results comparison between the prepared and commercial catalysts revealed that the chemical method can be used to prepare the catalyst with a very good activity.

It has observed that the hydrogen sulfide removal over zinc oxide catalyst follows first order reaction kinetics with activation energy of 19.26 kJ/mole and enthalpy and e

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