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Limit the auditor's personal judgment and its reflection on the quality of the audit report
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The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implementation of the analytical procedures and audit of the accounting estimates, reflected negatively on the quality of his final report, and for this is limiting the personal judgment of the auditor is necessary from While rationalizing it through international auditing standards, The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when performing audit work, preparing the report, determining the role of international auditing standards in reducing the auditor's personal judgment, and determining the relationship between the auditor's personal judgment and the quality of his report. The researchers reached a set of conclusions, the most important of which is when the auditor performs his personal provisions, he is committed to implementing the requirements of the international auditing standards at a high rate, which is close to the ideal state of compliance ratio, which helps in reducing the risk of personal judgment of the auditor and reducing them. As a result, the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of recommendations, namely: the necessity of researchers' interest in the subject of limiting the auditor's personal judgments and attention to the entrance of the standards of ethical and professional conduct, as well as the international auditing standards as the most important approaches used in reducing personal judgments With training activities related to personal governance and enhancing awareness and confidence in it to enhance the expertise of auditors

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Dose Dependent Anti-inflammatory Effect of Ammi majus Alcoholic Extract in Rat: Chronic Study
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During treatment of inflammatory diseases, many conventional therapies (non-steroidal anti-inflammatory drugs) used to relief pain and inflammation. Chronic use of  the intended drugs is frequently associated with serious side effect, which may lead to discontinuation of treatment . The efficacy and dose- response effect of ammi majus extraxt  (2 , 4, 8 , 16, and 32 mg/rat) were assessed using  formalin to induce paw edema in rats as a model of chronic inflammation respectively. In this study,  42 rats were used and allocated into 7  groups each containing 6 rats, representing control (Distilled  water) , standard (piroxicam ) and test extract ( 2 , 4 , 8 , 16 and 32 mg/rat of Ammi majus alcoholic e

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Publication Date
Fri Sep 04 2020
Journal Name
Al-kindy College Medical Journal
Epidemiological Characteristics of Animal Bite Cases Recorded by Case based Surveillance in Iraq 2012
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Background: Animal bite is one of the public health problems all over the world, especially in poor countries. Animal bites have an impact on human health due to rabies disease, which is a viral transmitted disease from animal to human with a high mortality rate.
Objective: To determine the epidemiological characteristics of animal bite cases by person, time, and place.
Method: Descriptive cross sectional study was done by reviewing cases caused by animal bites., Data including the demographic characteristics of age, gender, occupation, site of bite, and attending health institutions searching treatment were all included.
Results: There were 11600 animal bite cases. Most of bites caused by stray dogs 11577(99.8%), and the males

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Publication Date
Wed Jul 31 2019
Journal Name
Journal Of Engineering
Buckling Analysis of Laminated Composite Plate with Different Boundary Conditions using modified Fourier series
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Buckling analysis of a laminated composite thin plate with different boundary conditions subjected to in-plane uniform load are studied depending on classical laminated plate theory; analytically using (Rayleigh-Ritz method). Equation of motion of the plates was derived using the principle of virtual work and solved using modified Fourier displacement function that satisfies general edge conditions. The eigenvalue problem generated by using Ritz method, the set of linear algebraic equations can be solved using MATLAB for symmetric and anti-symmetric, cross and angle-ply laminated plate considering some design parameters such as aspect ratios, number of layers, lamination type and orthotropic ratio. The results obtained g

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Hydrogen Energy
Improvement of photofermentative biohydrogen production using pre-treated brewery wastewater with banana peels waste
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Publication Date
Tue Nov 01 2011
Journal Name
J Clin Exp Invest Www. Clinexpinvest. Org Vol
Oral zinc sulphate in treatment of patients with thallium poisoning: A clinical therapeutic trial
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KE Sharquie, KI Al-Hamdi, AA Noaimi, AA Al-Mohammadi, J Clin Exp Invest www. clinexpinvest. org Vol, 2011 - Cited by 1

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Prediction of Monthly Fluoride Content in Tigris River using SARIMA Model in R Software
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The need to create the optimal water quality management process has motivated researchers to pursue prediction modeling development. One of the widely important forecasting models is the sessional autoregressive integrated moving average (SARIMA) model. In the present study, a SARIMA model was developed in R software to fit a time series data of monthly fluoride content collected from six stations on Tigris River for the period from 2004 to 2014. The adequate SARIMA model that has the least Akaike's information criterion (AIC) and mean squared error (MSE) was found to be SARIMA (2, 0, 0) (0,1,1). The model parameters were identified and diagnosed to derive the forecasting equations at each selected location. The correlat

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Publication Date
Wed Jun 30 2021
Journal Name
International Journal Of Intelligent Engineering And Systems
Promising Gains of 5G Networks with Enhancing Energy Efficiency Using Improved Linear Precoding Schemes
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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Intellectual Concepts of Skepticism in Industrial Product Design: مصعب حسن عبد-شيماء عبد الجبار
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  The industrial design occupies an important status in public and private life activities, because it contains a group of interactive, productive, and interconnected institutions, which is confirmed by Descartes who is credited for promoting the method of skepticism on sound foundations, showing that in order for us to search for the truth, we must suspect everything that we confront let it be once in our life time, especially our options in the scientific research and industrial design and product, starting from the knowledge heritage and the intellectual concepts that ascend to the levels of the functional, aesthetic and environmental performance, the significance of skepticism becomes clear. The research problem lies in this que

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Publication Date
Fri Jan 01 2016
Journal Name
Statistics And Its Interface
Search for risk haplotype segments with GWAS data by use of finite mixture models
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The region-based association analysis has been proposed to capture the collective behavior of sets of variants by testing the association of each set instead of individual variants with the disease. Such an analysis typically involves a list of unphased multiple-locus genotypes with potentially sparse frequencies in cases and controls. To tackle the problem of the sparse distribution, a two-stage approach was proposed in literature: In the first stage, haplotypes are computationally inferred from genotypes, followed by a haplotype coclassification. In the second stage, the association analysis is performed on the inferred haplotype groups. If a haplotype is unevenly distributed between the case and control samples, this haplotype is labeled

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Publication Date
Tue Nov 08 2022
Journal Name
Buildings
An Experimental Study of Granular Material Using Recycled Concrete Waste for Pavement Roadbed Construction
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Rapid worldwide urbanization and drastic population growth have increased the demand for new road construction, which will cause a substantial amount of natural resources such as aggregates to be consumed. The use of recycled concrete aggregate could be one of the possible ways to offset the aggregate shortage problem and reduce environmental pollution. This paper reports an experimental study of unbound granular material using recycled concrete aggregate for pavement subbase construction. Five percentages of recycled concrete aggregate obtained from two different sources with an originally designed compressive strength of 20–30 MPa as well as 31–40 MPa at three particle size levels, i.e., coarse, fine, and extra fine, were test

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