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Effect of the professional skepticism characteristics of the auditor on audit qualit
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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 skepticism on audit quality in Iraqi audit firms and offices, as well as to measure the characteristics of professional skepticism in the Iraqi audit companies and offices through a questionnaire distributed to a sample of auditors in the audit firms and audit offices in Iraq. (62) form. The effect of the variables was shown through the use of statistical models in the form of the lower squares and linear regression model. After testing the hypotheses, a set of conclusions was reached. The impact of professional skepticism on the audit quality of audit firms and audit offices in Iraq is significant. The practice of professional skepticism  leads to an increase in the quality of the audit process by detecting the material errors resulting from fraud or errors, which leads to the confidence of the financial community The research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of professional skepticism and the need for auditors to exercise professional skepticism during the implementation of the audit process, which leads to increased audit quality.  

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Publication Date
Tue Jan 01 2019
Journal Name
Biochemical & Cellular Archives
THE INHIBITORY EFFECT OF PARTIALLY PURIFIED LIPOPOLYSACHARIDE EXTRACTED FROM PSEUDOMONAS AERUGINOSA BACTERIA ON CANDIDA GLABRATA YEAST
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Pseudomonas aerogenosa lipopolysaccharidewas extracted by hot phenol method and purified by gel filtration method using the Sephadex G-200 gel and detected by the limulus amebocyt lysate (EU/ml 0.03)(Wako Chemicals USA, Inc.). The inhibitory effect of partially purified LPS on Candida glabrata yeast was studied in a microdilution method. This study found that LPS has an inhibitory effect on Candida glabrata with the lower concentrations. The inhibitory effect of LPS which treated with heating was studied under boiling and wet heat effect. The toxicity of LPS on Candida glabrata was not affected when treated with heating LPS and the results were similar to those found in untreated LPS

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
The Effect of Tool Path Strategy on Twist Behavior In Single Point Incremental Sheet Metal Forming
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In Incremental sheet metal forming process, one important step is to produce tool path, an
accurate tool path is one of the main challenge of incremental sheet metal forming
process. Various factors should be considered prior to generation of the tool path i.e.
mechanical properties of sheet metal, the holding mechanism, tool speed, feed rate and
tool size. In this work investigation studies have been carried out to find the different tool
path strategies to control the twist effect in the final product manufactured by single point
incremental sheet metal forming (SPIF), an adaptive tool path strategy was proposed and
examined for several Aluminum conical models. The comparison of the proposed tool path with t

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The impact of postmodern era art movements on graphic design: بشار شامل الخفاجي
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In the postmodern era, the graphic design styles showed a new visualization method when the graphic designers had changed the traditional conditions by using design elements with new technics for photos, collage and comics illustration. The researcher assumes that the graphic design styles were affected by the art's movement at that period throw the same perspective of view for the concept presented in the art pieces and their entire message. Therefore, the researcher chooses field was the period of 1945-1970 in the USA for the (pop-art and conceptual-art) and explored the main visual effects that expressed the visual dialogue and compared them with the most common design styles ant the same period and location, the results of selected e

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Preparation and Characterization of (Hyacinth plant / Chitosan) Composite as a Heavy Metal Removal
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In this study, the preparation and characterization of hyacinth plant /chitosan composite, as a heavy metal removal, were done. Water hyacinth plant (Eichhorniacrasspes) was collected from Tigris river in Baghdad. The root and shoot parts of plant were ground to powder. Composite materials were prepared at different ratios of plant part (from 2.9% to 30.3%, wt /wt) which corresponds to (30-500mg) of hyacinth plant (root and shoot) and chitosan. The results showed that all examined ratios of plant parts have an excellent absorption to copper (Cu (II)). Moreover, it was observed that 2.9% corresponds (30mg) of plant root revealed highest removal (82.7%) of Pb (II), while 20.23% of shoot removed 61% of Cd (II) within 24 hr

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Publication Date
Tue Jun 08 2021
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
The effectiveness of using (7E’s) learning cycle in learning a movement chain on the uneven bars in the artistic gymnastics for women
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Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of applying the CAMELS banking assessment model asa control tool On Iraqi private commercial banks for the period 2016 -2020
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The banking sector is currently facing great challenges resulting from intense competition in the financial environment, and this is what makes the supreme audit bodies and the Central Bank audit as the highest supervisory authority on banks in order to achieve profit and not be exposed to loss, and this requires identifying the banking strengths and risks that constitute points Weakness that affects the future performance and the life of the bank, which requires special supervisory care, and from this point of view, the research aims to use the CAMELS model as a control tool in banks, through the use of its six indicators: capital adequacy, asset quality, management quality, profits, liquidity And sensitivity to market risks, th

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Monetary Policy in Neutralizing Oil Price Fluctuations on the Gross Domestic Product in Iraq for the Period (1990-2019)
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The research aimed to measure the reality of monetary policy and its role in neutralizing the impact of fluctuations in total domestic oil prices, through the most important monetary policy variable (money supply). An example of this is using a simple technique in the previous example, turning it into a straightforward user interface by (Judd and Kunee). After estimating the impact of the policy with the domestic gross domestic oil prices in Iraq, the effect of fluctuations in the domestic gross domestic oil prices in the simple regression model, while the morale of oil prices was not proven with a negative sign, while the morale of money supply and their impact on the increase of the domestic was proven in the multiple regressio

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of the Health Action Process Approach on Promoting the Health Behaviors of Male High School Students in Al-Rusafa District
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Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of applying the requirement of IFRS 9 regards impairment of Banks loans on earning management in Iraqi Banks
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Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the strategic foresight capabilities in green creativity An exploratory study for the State Company for Food Products
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The current research variables have received increasing attention in the recent period because they are one of the important issues affecting the future of organizations, as a result of the speed of environmental variables that have greatly affected organizations and for the purpose of explaining the relationships and links between research variables, as this research presents a test "the type and direction of the relationship between strategic foresight capabilities As an independent variable and green creativity "as a respondent variable. A set of questions has arisen about the basic research problem, including what is the nature and level of interest in the research variables (strategic foresight capabilities an

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