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jeasiq-1679
Effect of industry specialization of the Iraqi audit firms on audit quality
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The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry specialization of auditing companies was measured by calculating the market share using the information contained in the financial statements published by the Iraqi Stock Exchange for the period from 2010 to 2016 and using the correlation coefficient to analyze the results of the survey. After testing the hypothesis of the research, a set of conclusions was reached, were represented as the auditors in the Iraqi audit firms his Industry specialization, As well as the impact of the Industry specialization of the auditor on audit quality on the Iraqi audit firms, The Industry specialization leads to an increase in the audit quality process through the discovery of the fundamental errors resulting from fraud or errors, which leads to maintaining the confidence of the financial community in the audit profession, The researchers recommend the need for legislative and regulatory bodies in Iraq to emphasize the importance of Industry specialization and the need to exercise auditors for Industry specialization during the implementation of the audit process, which leads to increased quality audit.

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Publication Date
Tue Jun 01 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Relationships of Osmolality and Oxidative Stress with Semen Quality and Their Effects on Male Fertility
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The objective of this study was to investigate and find the relationships between human semen osmolality and oxidative stress with semen quality. Semen analysis was determined to evaluate semen quality and fertility. The concentration of semen malondialdehyde (MDA) was measured to assess oxidative stress. For this purpose, one hundred seventy healthy adult males were used in this study. The study was conducted from September 2018 to November 2019 in the Infertility care and in vitro fertilization center (IVF) and the Biology department of the College of Science at Salahaddin University in Erbil city. A significant positive correlation was observed between the total sperm motility, grade activity, and sperm motility index with semen osmol

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Using the Generative Learning Model on the Achievement of First-Grade Intermediate Students of Chemical Concepts in Science
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Abstract

The current research aims to identify the effect of using a model of generative learning in the achievement of first-middle students of chemical concepts in science. The researcher adopted the null hypothesis, which is there is no statistically significant difference at the level (0.05) between the mean scores of the experimental group who study using the generative learning model and the average scores of the control group who study using the traditional method in the chemical concepts achievement test. The research consisted of (200) students of the first intermediate at Al-Farqadin Intermediate School for Boys affiliated with the Directorate of General Education in Baghdad Governorate / Al-Karkh 3 wit

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Publication Date
Sun Jan 01 2023
Journal Name
The Egyptian Journal Of Hospital Medicine
Effect of Radioactive Iodine Therapy on Interleukin-2 (IL-2), IL-17 and Physiological Parameters in Iraqi Patients with Graves’ Disease
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Publication Date
Tue Jan 18 2022
Journal Name
Materials Science Forum
The Effect of Tidal Energies on the Materials Properties of the Soil at Southern Mesopotamia
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The materials of soil were affected by multi reasons; such as human activities, floods, tidal waves, ... etc. The change of the soil contents could be measured through different indexes; such as electric conductivities, salinity, concentration of the heavy elements, and concentration of essential elements ... etc. The land cover is affected by natural influences, like tidal energy, which plays a negative role in the salinization of land adjacent to the coasts, causing a problem for soils in all its details represented in changing of the dissolved elements in soil. One of the most important natural factors that cause soil salinity is human activity in all its forms, and one of the most important causes of salinity is the phenomenon o

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The effect of using magnetized water on the percentage of cement in the Concrete mixture
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This research studied the effect of magnetized water in concrete preparation and its effect on the presenting of cement in concrete mixtures also to find the ability of reducing the amount of cement in preparing one cubic meter, this is not exceed than 10% in one mixture , The experiments showed the preparation of standard cubes from the concrete which was used two kind of water magnetized water which was prepared by passing the tap water through the systems of different magnetic strength in terms of (6000,9000) Gauss and the ordinary water . The velocity of water through the magnetic field, which gives us the highest value for the compressive strength, was up to 1m/sec. to determine the best magnetic intensity, we examined The comp

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Intellectual Reflections of the Cubical Arts on the Iraqi Contemporary Pottery Art: أحمد جعفر حسين
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The current study discusses one of the most important modern schools in art, and it studies its impact on contemporary Iraqi art, particularly in the art of pottery because of its association to the utilitarian function. However, this study demonstrated that pottery is a unique art, which has exceeded the limits of this function. In addition, pottery has a great role in changing the view and understanding of it. Therefore, this art assists in achieving the concepts, philosophies, and values among other fine arts branches.The most prominent issues in this article is dealing with reflections of the cubical arts on the Iraqi contemporary pottery art by through the works of the most prominent contemporary artists such as (Saad Shakir, SHania

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Adsorption of Hydrogen Sulphide on the Zeolite type A Synthezied from Iraqi Kaoline
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Three types of zeolite A were prepared from Iraqi kaoline which are 3A, 4A and 5A by ion exchange method .They were characterized by XRD and atomic absorption techniques .They were used as adsorbents to examine their applicability for H2S adsorption .The adsorption process was performed in a static form and constant volume system which constructed from stainless steel .The effect of zeolite type and temperature on the adsorption properties of H2S at -5 , 25 and 55 oC was studied .The zeolite type 5A has the highest adsorption value (79.384 µmol/g ) and the three types may be arranged in a sequence toward H2S adsorption as 5 A> 4A>3A .The amount of H2S adsorbed increased as temperature decreased from 55 to -5 for all samples. Langmuir , Fre

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Publication Date
Thu Apr 01 2021
Journal Name
Biochem. Cell. Arch
STUDY ON THE MUTATION OF ASXL1 IN ACUTE MYELOID LEUKEMIA IN IRAQI PATIENTS
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The present study was designed to shed light on the molecular effects caused by acute myeloid leukemia (AML). It was also aimed to investigate ASXL1 point mutations in newly AML patients as compared to healthy control. The study comprised of 43 AML Iraqi patients and their ages ranged between 16-75 years. It included 23 females and 20 males compared with 20 healthy controls. Results revealed that the extracted DNA from 30 AML patients and amplified by PCR to obtain ASXL1 gene from exon 12 showed larger bands (479). Among forty three patients, two of them displayed point mutations of deletion and substitution, while the others were normal since no mutations were detected. The total of mutations in two mutated patients was 27 mutations, the m

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Scopus
Publication Date
Mon Jun 01 2020
Journal Name
P J M H S
The influence of Breast Cancer Molecular Subtypes on Metastatic pattern in Iraqi patients
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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Impact of SARS-COV-2 Variants on the Infection Severity among Iraqi Patients
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     Severe acute respiratory corona viruses (SARS-COVs) are a particular category of RNA viruses that have emerged as a potential danger to the human population, triggering epidemics and pandemics that have resulted in catastrophic human mortality. The SARS-CoV2, responsible for the COVID-19 pandemic that began on December 12, 2019 in Wuhan, China, has been linked to bats. A new SARS-CoV-2 variant appeared in late December 2020. Mutations with variants continued to appear until the time of this study. Thus, this study aimed to provide a local database among Iraqi patients about SARS-COV-2 variants as there have been very few local studies documenting its existence and its relationship with the progression and severity of infection.

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