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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
Mon Jul 01 2019
Journal Name
Journal Of Craniofacial Surgery
Effect of Platelet-Rich Fibrin and Bone Morphogenetic Protein on Dental Implant Stability
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Abstract: Recombinant human bone morphogenetic protein-2 (rhBMP-2) and platelet-rich fibrin (PRF) bioactive materials have been used to enhance healing and improve dental implant stability. This study aimed to compare the effect of rhBMP-2 and PRF bioactive materials on dental implant stability at different intervals and to evaluate the correlation of implant length and diameter with implant stability. Two bioactive materials were compared to evaluate their effect on dental implant stability. A total of 32 patients (102 dental implants) were divided into 3 groups: 24 dental implants with bone morphogenetic protein (BMP), 27 dental implants with PRF, and 51 dental implants without BMP or PRF (control group). Data were statistically analyzed

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Effect of aqueous red cabbage extract on uricase activity isolated from Pseudomonas aeruginosa
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Separation of uricase from Pseudomonas aeruginosa was done using (70%) satu-ration ammonium sulphate, and purification of this enzyme was done by ion ex-change chromatography on DEAE- cellulose column and eluted with linear NaCl (0-1M). Partial purified uricase gave an activity of (4.9 u/ml), protein concentration of (0.56 mg/ml), specific activity of (8.75 unit/mg) with purification folds (8.4) and a yield of (48%). The maximum purified uricase activity was detected at 35ºc and pH 8.5 with (0.12 mM.uric acid). The results shown that red cabbage extract (RCE) contain flavonoides which contain phenolic compounds and anthocyanines which glycoslated with mono or dimolecules of saccharides, while test for alkaloids, ster-oids, saponins and

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Effect of Tail Regulators on Euphrates River Flood Capacity at Al Nassiriyah City
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Euphrates River extends about 125 km within the study area located in Annassiriyah City, Dhi Qar Governorate, Iraq. The impact of the seven hydraulic structures on the discharge capacity of the Euphrates River needs to be considered. The main objectives of this research are to increase the discharge capacity of Euphrates River within Annassiriyah City during flood seasons and study the impact of these hydraulic structures on the river capacity by using HEC-RAS 5.0.3 software. Five scenarios were simulated to study the different current condition of Euphrates River within Annassiriyah City. Other additional four scenarios were implemented through river training to increase the river capacity to 1300 m³/s; it is the flood

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Central European Agriculture
Biofertilizer (EM-1) effect on growth and yield of three bread wheat cultivars
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Farmers keep trying to avoid using chemical fertilizer without losing high yield. A field experiment was conducted in the fields of Agriculture College, University of Baghdad during winter seasons of 2015 and 2016 to investigate the response of three bread wheat cultivars (Ibaa99, Abu-Ghraib3 and Buhooth22) to the frequency of spraying with biofertilizer (EM-1) (one time at tillering stage, twice at tillering and stem elongation stages and three times at tillering, stem elongation and booting stages) in addition to the control (without spraying), to the increase of grain yield. Randomized complete block design (RCBD), in split plots arrangement and four replications, was used. Spraying treatments were placed as main plots and cultivars as s

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Effect of Embedment on Generated Bending Moment in Raft Foundation under Seismic Load
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This research shows the experimental results of the bending moment in a flexible and rigid raft foundation rested on dense sandy soil with different embedded depth throughout 24 tests. A physical model of dimensions (200mm*200mm) and (320) mm in height was constructed with raft foundation of (10) mm thickness for flexible raft and (23) mm for rigid raft made of reinforced concrete. To imitate the seismic excitation shaking table skill was applied, the shaker was adjusted to three frequencies equal to (1Hz,2Hz, and 3Hz) and displacement magnitude of (13) mm, the foundation was located at four different embedment depths (0,0.25B = 50mm,0.5B = 100mm, and B = 200mm), where B is the raft width. Generally, the maximum bending

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Publication Date
Mon Feb 27 2023
Journal Name
Drug Development & Registration
Cytotoxic Effect of 6-Ethyl-Chenodeoxycholic Acid and Cabazitaxel on PC-3 Cells
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Introduction. Chemotherapy with Cabazitaxel (CBZ) is a typical first-line treatment option for naïive castration-resistant prostate cancer resistant to docetaxel. On the other hand, Cabazitaxel's therapeutic success is constrained by chemoresistance and side effects.

Aim. To assess whether 6 alpha-ethylchenodeoxycholic acid (6-ECDCA), a selective agonist for bile acid receptors will enhance the efficacy of CBZ in androgen-independent prostate cancer cells.

Materials and methods. The 3-(4,5-Dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) viability assay was used to assess the cytotoxicity of 6-ECDCA and CBZ medicines or t

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Effect of food on growth and fecundity Brine Shrimp Artemia spp. laboratory Conditions
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This in order to test the effect of food on growth and fecundity, two kinds of food have been used the algae Scendesmus quadricaudae and fresh water shrimp powder. For two generations, growth and productivity have been followed up. The fresh water shrimp has been noticed as a food better than algae, because it caused recording, for the two generation higher length rate for the weeks of experiment. The individuals length rate at the end of the forth week reached 9.35 and 9.48 mm for the first generation and second generation respectively. The average length weekly increase rate for the first and second generations individuals feeding on dried shrimp was higher through the first and second week compared to what was recorded when feeding alga

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Industrial Pollution and Its Effect on Nile Tilapia in Marryotia Canal
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   The present study was carried out to assay the bioaccumulation of  ammonia ,nitrite ,nitrate in fresh water and the concentration of heavy metals (Lead, Cupper, Cadmium, Manganes and Zinc)  in water and tissues of  Tilapia niloticus selected from El-marryotia canal (one of the river Nile ramification in Al-Giza city) in Egypt, samples were collected during the period of  July to October 2011 to determine water safety for human consumption  and the hazardous effect of these metals on the histopathology of selected tissues and organs of fish.     Two samples were collected from two locations of canal, pH of water samples were measured  and the concentration of ammonia, nitrate

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Roughness Effect on Velocity Distribution in Selected Reach of Shatt al-Arab River
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Shatt al-Arab is the only navigational artery in Iraq, extending from the city of Qurna to its mouth in the Arabian Gulf at the city of Al-Fao within the governorate of Basrah for a length of approximately 204 km. Its width ranges from 400 m to 2000 m, and its depth ranges from 8 m to 20 m. The southern part of it, 93 km long from Umm al-Rassas Island to Ras al-Bisha, represents the international border between Iraq and Iran, where the Thalweg line represents the border between the two countries, which is the deepest point in the riverbed (according to the 1975 Algiers Agreement). The western bank (the Iraqi side) within the common border of Shatt al-Arab is subject to continuous erosion, which leads to the shifting of t

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Effect of Velocity on Dissolved Oxygen Cathodic Polarization using a Rotating Cylinder Electrode
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The aim of the present work to study the effect of changing velocity (Reynold's number) on oxygen cathodic polarization using brass rotating cylinder electrode in 0.1, 0.3 and 0.5N NaCl solutions (PH = 7) at temperatures 40, 50 and 600 C. Cathodic polarization experiments were conducted as a function of electrode rotational speed and concentration.

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