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.
This paper treats the interactions among four population species. The system includes one mutuality prey, one harvested prey and two predators. The four species interaction can be described as a food chain, where the first prey helps the second harvested prey. The first and the second predator attack the first and the second prey, respectively, according to Lotka-Volterra type functional responses. The model is formulated using differential equations. One equilibrium point of the model is found and analysed to reveal a threshold that will allow the coexistence of all species. All other equilibrium points of the system are located, with their local and global stability being assessed. To back up the conclusions of the mathema
... Show MoreThe research is concerned about studying the absorption spectrum of the solution coumarin dye C47. The chloroform solvent was used with C47 dye in three different concentrations 10-4, 10-5 and 10-6 M. The laser dye solution was prepared by dissolving the required amount of dye in chloroform alcohol, while studying absorption spectrum before and after irradiation with gamma ray by cobalt-60 source 60Co at exposure time, which are 0, 4, 6 and 18 hours with different absorbed doses 0, 136, 204 and 612 Gy. The results show that red shift in the absorption spectrum was increased by increasing the concentration of laser dye solutions , while the increase of gamma dose led to increase the red shift after irradiation, as the exposure period and irr
... Show MoreThe activation of inflammatory cells, the release of their mediators, and the excessive production of free radicals may affect circulating lipids, but no evidence supports a role for peroxidation in the pathogenesis of Brucellosis disease. The aim of this work is to study the effect of Brucellosis on lipid profile concentration and oxidant-antioxidant status. We studied 20 Brucellosis patients (18 Females and 2 males) and 15 healthy controls (age average from 16 to 60 years old). Significant differences were noted between the serum lipids of Brucellosis patients and control group. Mean total cholesterol and low density lipoprotein cholesterol (LDL-cholesterol) concentrations were higher in patients than in control group (mean ± SE 197
... Show MoreThe research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class, the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted, In addition to air-conditioning sets in summer and winter, this is on the on
... Show MoreThis study aimed to determine the nickel (Ni), and chromium (Cr) ions amounts and investigate their potential effects on thyroid hormones in patients' saliva who were receiving treatment with fixed orthodontic appliances (FOA). In this study, 42 FOA volunteers participated, and all samples were obtained from a specialized center for manufacturing and orthodontics in Bab Al-Moadham, Baghdad, Iraq. According to the findings, individuals with fixed orthodontics have significantly higher levels of the thyroid hormones (P<0.05) FT3 and FT4 than those who did not have orthodontic treatment, whereas there were no significant changes in TSH (P=0.599). Additionally, the amounts of Ni+2 and Cr+3
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Poly ethylene oxide PEO / Poly vinyl alcohol PVA blends were prepared by cast method at different ratios of (25%PEO/75%PVA, 30%PEO/70%PVA, 35%PEO/65%PVA, 40%PEO/60%PVA, and 50%PEO/505PVA). Samples miscibility ,and thermal stability were studied by using differential scanning calorimetry(DSC),and thermo gravimetric analysis (TGA) analysis. The results proved that there was one glass transition temperature (Tg=160°C) at 25%PEO\PVA ratio
)that was attributed to its miscibility. This miscibility associated with (Hydrogen bonds) between (Hydroxyl group) in PVA, and PEO, whereas there were two glass transition temperature for the blends ratio more than 30%PEO,that was due its immisc
In this paper, construction microwaves induced plasma jet(MIPJ) system. This system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate by using flow meter, to diagnose microwave plasma optical emission spectroscopy(OES) was used to measure the important plasma parameters such as electron temperature (Te), residence time (Rt), plasma frequency (?pe), collisional skin depth (?), plasma conductivity (?dc), Debye length(?D). Also, the density of the plasma electron is calculated with the use of Stark broadened profiles
Atenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended. A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56
... Show MoreBackground: Inhalation therapy has been employed as the mainstay of the treatment in chronic respiratory diseases such as asthma, Patients who taking asthma medication may be at risk of many health problems including oral health .The purpose of this study was to assess the local effect of ICS on oral tissue by measuring Candida albicans count colonies in saliva among12 years old asthmatic children who were collected from AL- Zahra Center Advisory for Allergy and Asthma, and compares them with non asthmatic children of the same age and gender. Material and Methods: The total sample involved sixty children of 12 years old, thirty asthmatic children who received medium dose of ICS/day (200-400 microgram/day) for 2 years and 30 non-asthmatic ch
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