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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
Thu May 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Window Size Changing on Satellite Image Segmentation Using 2D Fast Otsu Method
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     Multispectral remote sensing image segmentation can be achieved using a multithresholding technique. This paper studies the effect of changing the window size of the two dimensional (2D) fast Otsu algorithm that presented by Zhang. From the results, it shown that this method behaves as a search machine for the valleys (an automatic threshold), between the gray levels of the histogram with changing the size of slide window.  

Keywords Image Segmentation, (2D) Fast Otsu method, Multithresholding, Automatic thresholding, (2D) histogram image.

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Publication Date
Mon Oct 30 2023
Journal Name
Digest Journal Of Nanomaterials And Biostructures
Concentration effect on the vibrational and electronic properties of MgXZn7-XO7 wurtzoids nanostructure via DFT
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In the present work, the ternary compound MgxZn7-x O7Wurtzoid with variable Zn and Mg contents was analyzed using density functional theory with B3LYP 6-311G**basis set. The electronic and vibrational properties of MgxZn7-xO7 wurtzoids, were investigated, including energy gaps, bond lengths, spectral properties, such like infrared spectra and Raman. IR and Raman spectra were compared with experimental longitudinal optical modes frequency results. The theoretical results agree well with experiments and previous data. It has been found that the energy gap is increasing with the increased Mg concentration, and that the longitudinal optical position exposes a UV shift movement with an increase in the concentration.

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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Study Effect of Addition Magnesia (MgO) on Some Physical and Mechanical Properties for Alumina
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   A reseach is carried out by using Alumina material type α-Al2O3 which has partical size 63μm doped with different percentage weight of MgO (0.1%,0.3%and0.5%) and by using dry press method to prepare the samples ,A force press 50KN used and sintering to 1500oC with   soaking time  of  6 hours.        The physical properties were studied such as "Bulk density ,Porosity and water absorption "also the mechanical properties such as (hardness,compressive strength ), the result shows that the best ratio of maginsa(MgO) added to Alumina (Al2O3)is 0.5%and this  worked to improve   Physical and mechanical properties .

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Publication Date
Sun Mar 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Copper Nanoparticles on Seminal Vesicles and Testosterone Hormone in Male Albino Mice
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The study conducted to demonstrate the effect of copper nanoparticles (Cu-NPs) on the seminal vesicle and testosterone hormone of males' albino mice. Twenty mice were used and divided into four groups control group and three groups that orally administrated with 100 mg/kg Cu-NPs for 7, 14 and 21 days and each group have 5 animals. Then, the blood was withdrawn from the animals to measure the level of the hormone testosterone in the next day after all the dosages period and then the animal was sacrificed. Seminal vesicles isolated from each animal and measured weight then histological sections were prepared to observe the changes of seminal vesicles sections. Then the morphometric was carried out to the lining cells and their nucleus and

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Publication Date
Tue Nov 13 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Tegretol (Carbamazepine) Effect on the Morphometric Assay of Liver in Female White Mice (Mus musculus)
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Carbamazepine (CBZ) is one of many anticonvulsants used to treat trigeminal neuralgia and epilepsy. Antiepileptic drugs (AED`s) are the second most important class of medications that lead to hepatotoxicity and induced liver injury, this study was conducted to evaluate the effects of CBZ on the liver. A total of 40 female mice were taken and divided into four groups (A/treated for 14 days, B/ control, C/ treated for 30 days, D/ control), the drug was given as an oral suspension formula 100mg/5ml at dose 20 mg/kg/mouse via gastric gavage daily for 14 and 30 days. Statistical analysis revealed that there were no significant differences in the white female mice body weight (P>0.05) in the treated group for 14 days as well

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Effect of Methotrexate on the Liver Enzymes and Lipid Profile in Adult Female Albino Mice
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Methotrexate (MTX) was used for treatment of malignancies and now is widely used in treatment of rheumatoid arthritis. In this research the evaluation of the effects of MTX on some liver enzymes and lipid profile was studied. Twenty four adult female mice divided into three groups (8 mice each). The first two groups were treated with MTX while the third group was used as a control. MTX was intraperitoneally given at 50 µg/ml and 75 µg/ml to the first and second groups respectively for 35 days ,whereas the control group was intraperitoneally injected with normal saline. The results showed a significant (p<0.05) increase in serum levels of glutamic oxaloacetate transaminase (GOT) , glutamic pyruric transaminase (GPT), Alkaline pho

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect Of Treatment Protocol and Implant Dimensions on Primary Stability Utilizing Resonance Frequency Analysis
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ABSTRACT Background: According to Branemark’s protocol, the waiting period between tooth extraction and implant placement is 6–8 months; this is the late placement technique. Achieving and maintaining implant stability are prerequisites for a dental implant to be successful. Resonance Frequency Analysis (RFA) is a noninvasive diagnostic method that measures implant stability. The aim of this study was to investigate the influence of treatment protocol and implant dimensions on primary implant stability utilizing RFA. Materials and methods: This study included 63 Iraqi patients (37 male, 26 female; ranging 22-66 years). According to treatment protocol, the sample was divided into 2 groups; A (delayed) & B (immediate). Dental im

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Effect of Fire Flame (High Temperature) on the Self Compacted Concrete (SCC) One Way Slabs
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Experimental work was carried out to investigate the effect of fire flame (high temperature) on specimens of one way slabs using Self Compacted Concrete (SCC). By using furnace manufactured for this purpose, twenty one reinforced concrete slab specimens were exposed to direct fire flame. All of specimens have the same dimensions. The slab specimens were cooled in two types, gradually by left them in the air and suddenly by using water. After that the specimens were tested under two point loads, to study, the effect of
different: temperature levels (300ºC, 500ºC and 700ºC), and cooling rate (gradually and sudden cooling conditions) on the concrete compressive strength, modulus of rupture, flexural strength and the behavior of reinf

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
The Effect of Ethanolic Extract for Cyperus rotundus Rhizomes on Liver in Male Albino Mice
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The present study designed to determine the ethanolic extract of Cyperus rotundus on Liver in Albino Male Mice . In the present study 18 Male mice were used they divided into six groups ( 1st group consedered control group , 2nd group injected by 250 mg/ml from extract , 3th group injected by 300 mg/ml from extract , 4th group injected by 350 mg/ml from extract , 5th group injected by 400 mg/ml from extract and the 6th group injected by 450 mg/ml from extract ) . the expermint lasted for two days and the doses gived by intraperitonial injection . showed from the study results that ethanolic extract for Cyperus rotundus have negative effect on Liver tissue in 250 , 300 , 350 mg/ml concentrations when comparsion with control group . the re

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Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
Effect of the Biological Drug Etanercept on Tumor necrosis factor-α Levels in Psoriatic Patients
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       Psoriasis is a common, chronic, immune mediated disorder.The disease is arising as a result of dysregulated interactions of the innate and adaptive immune system in the context of skin epithelium and connective tissue. The biological drug Etanercept(ETN) approved for use in treated psoriasis. ETN is tumor necrosis factor- α (TNF-α) inhibitor. In this study, 48 psoriatic patients were taken before and after treatment who attended to the Dermatology and Venereology Department in Baghdad Teaching Hospital during the period from December 2016 to September 2017and 50 samples were used as healthy control group. The results showed that most psoriatic patients 52.08 % were within the second

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