Preferred Language
Articles
/
jeasiq-1644
)) Evaluate the qualifying of the auditor in Iraq in accordance with international requirements ((
...Show More Authors

Abstract

The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessary and most priority skills. The researcher reached a number of conclusions, the most important of which is the lack of matching of local requirements comparing to the international ones. In light of the above, the most important recommendations of the research were the necessity of requiring auditors to pursue continuing professional education and focus on professional fellowships, in order to ensure the qualifications of auditors with the appropriate scientific and professional qualifications. Quantitative methods and accounting information systems and professional organizations set a minimum of 120 hours of continuing vocational education for at least three years in accordance with international requirements.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
The Impact of LHR Gene Polymorphism Rs12470652 in Women with POF and Nihh, A Case-Control Study
...Show More Authors

The current study was designed to investigate the impact of the missense Single Nucleotide Polymorphism (SNP), Asn291Ser (c.872A>G: rs12470652), of LHR gene (Luteinizing hormone receptor gene) in peripheral blood samples of Iraqi infertile women diagnosed with premature ovarian failure (POF) and normosmic idiopathic hypogonadotropic hypogonadism(niHH, patients with normal sense of smell). Following the hormonal analysis, fifty women diagnosed with premature ovarian failure and fifty women diagnosed with normosmic idiopathic hypogonadotropic hypogonadism were included as patient groups, while fifty healthy fertile women were enrolled as a control group. The blood samples were obtained from patient and control groups at Kamal Al-Samarra

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Sat Feb 08 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Augmentation of the localized bony defects with synthetic bone substitute in simultaneous dental implant surgery(Clinical study)
...Show More Authors

Background: Simultaneous and staged guided bone regeneration (GBR) is one of the several surgical techniques that have been developed in the past two decades to regenerate bone and thus to allow implant placement in compromised sites (fenestration and dehiscence). It is a surgical procedure that consists of the placement of a cell-occlusive physical barrier between the connective tissue and the alveolar bone defect. The treatment concept advocates that regeneration of osseous defects is predictably attainable via the application of occlusive membranes, which mechanically exclude non-osteogenic cell populations from the surrounding soft tissues, thereby allowing osteogenic cell populations originating from the parent bone to inhabi

... Show More
View Publication Preview PDF
Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Detection and Classification of The Osteoarthritis in Knee Joint Using Transfer Learning with Convolutional Neural Networks (CNNs)
...Show More Authors

    Osteoarthritis (OA) is a disease of human joints, especially the knee joint, due to significant weight of the body. This disease leads to rupture and degeneration of parts of the cartilage in the knee joint, which causes severe pain. Diagnosis of this disease can be obtained through X-ray. Deep learning has become a popular solution to medical issues due to its fast progress in recent years. This research aims to design and build a classification system to minimize the burden on doctors and help radiologists to assess the severity of the pain, enable them to make an optimal diagnosis and describe the correct treatment. Deep learning-based approaches, such as Convolution Neural Networks (CNNs), have been used to detect knee OA usin

... Show More
View Publication Preview PDF
Scopus (13)
Crossref (3)
Scopus Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Designing Primers with a Plant Signal Peptide to Enhance the Expression of GBA1 in Transgenic Soybean Plants
...Show More Authors

Transgenic plants offer advantages for the manufacture of recombinant proteins with terminal
mannose residues on their glycan chains. So plants are chosen as source of pharmaceutical products and for
the development of alternative expression systems to produce recombinant lysosomal enzymes. In the
present study the sequence of the natural cDNA encoding for the human lysosomal enzyme
glucocerebrosidase (GCD) was modified to enhance its expression in soybean plants. The glucocerebrosidase
gene signal peptide was substituted with that signal peptide for the Arabidopsis thaliana basic endochitinase
gene to support the co-translational translocation into the endoplasmic reticulum (ER), and the storage
vacuol

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Thu May 18 2023
Journal Name
J Pure Appl Microbiol.
The Immunohistochemical Staining of Vimentin and E-Cadherin in Bladder Cancer Patients Infected with Hepatitis C Virus
...Show More Authors

The invasion and spread of cancer cells are two of the most notable characteristics of malignant tumors. Recent studies suggest that the epithelial-mesenchymal transition (EMT) has been linked to this significant occurrence. It is linked to the absence of the epithelial brow and the presence of mesenchymal facial hair. The aims of the present study were to explore the immunohistochemical staining of vimentin and E-cadherin ex vivo as EMT markers and assess their potential as predictive biomarkers for transitional cell cancer (TCC). In this study, 55 paraffin-embedded biopsies from TCC patients and 10 autopsies that appeared to be normal were included. Immunohistochemistry was used to produce patterns of vimentin and E-cadherin expression. W

... Show More
Publication Date
Tue Dec 24 2024
Journal Name
Malaysian Journal Of Mathematical Sciences
Exploring the Role of Hunting Cooperation, and Fear in a Prey-Predator Model with Two Age Stages
...Show More Authors

The aim of this study is to utilize the behavior of a mathematical model consisting of three-species with Lotka Volterra functional response with incorporating of fear and hunting cooperation factors with both juvenile and adult predators. The existence of equilibrium points of the system was discussed the conditions with variables. The behavior of model referred by local stability in nearness of any an equilibrium point and the conditions for the method of approximating the solution has been studied locally. We define a suitable Lyapunov function that covers every element of the nonlinear system and illustrate that it works. The effect of the death factor was observed in some periods, leading to non-stability. To confirm the theore

... Show More
View Publication
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Transformational Leadership Dimensions and Its Role in the Rationalization of Banking Decisions: An Exploratory Esearch of the Views of A Sample of the Officials In the Iraqi Private Banks
...Show More Authors

The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
The relationship of the guilty conscience with the psychological health among the students of the University of Baghdad
...Show More Authors

On of the psychological disorders that the human encounters is guilty conscience, this feeling is negative and affects on the individual and on those around him and harms the psychological health of the individual.

      since the university students slice is one of the important slices in the community which the country dependes on their abilities , their energies and their faculties in the construction and development, the university professors and specialists in the field of education and psychology who are around them should help them in achieving psychological balance and adjustment with themselves and with others, the following research objectives have been set : 

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
The Semiotics of the Thresholds in (Sunset Garden) Diwan of the Poet Ghazi Al-Qasaibi
...Show More Authors

This study is concerned with revealing the semiotics of thresholds, and its role in building textual coherence at the form and semantic level in Sunset Garden Diwan of the Saudi poet Ghazi Al-Qasaibi. This research aims to spotlight on the semiotic theme of the title threshold and its relation to other thresholds. As the death phenomenon and absence dominated the poetic achievement space through intertwined semiotic relationships that lead to each other through the parallel text semiotics.This study is based on the semiotic method which concerns with searching for the interpretive connotations and revealing the profound symbols in the threshold structure and its role in the whole formation of the Diwan. Among the most prominent conclusio

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Measurement and analysis of the production function of the transport sector in the Iraqi economy
...Show More Authors

Transportation Sector classified as one of the services sectors which is without the production activities cannot be complete its rule. Is act asmoving actions which operate at production and non production goals for the organization and individuals insides the country and with others, that is why this sector act as one of the main which is occupied an important status on the way the economic activities and on the level of the economic institutions the transportation work on transforming all the commodities and products from productions locations to consumption location then its effect the productivity process and create the location utility and on the level of economic it considered as one of the economic supportive structure an

... Show More
View Publication Preview PDF
Crossref