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jeasiq-1751
The role of industry specialization of audit companies in detecting fraud in the financial statement
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Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a significant relationship between the professional specialization of the auditing companies and the discovery of fraud in the financial statements of companies listed in the Iraqi market for securities, The research presented a set of recommendations, the most important of which is to encourage Iraqi audit firms to specialize in the profession. This is important in increasing the ability of the auditing company to identify the problems of the sector and enables it to plan well for the audit process, which increases its ability to detect the major errors and distortions in the financial statements, High level of quality, as well as the need for the Council of the profession of auditing and auditing conferences and scientific seminars and training courses and obligate auditing companies and offices to participate in the various modern audit topics to increase the expertise of the Office scientifically and work Which increases the expertise, knowledge and specialization of audit firms, which ensures better audit services to detect fraud in the financial statements and thus improve audit quality.

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Publication Date
Fri Mar 01 2019
Journal Name
Research Journal Of Biotechnology
Etiopathogenesis of CMV in rheumatoid arthritis patients
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Rheumatoid arthritis (RA) is one of the autoimmune diseases characterized by the synovial inflammation which causes organs and tissues damage especially synovial tissues and joints. The study included 50 serum samples from patients with rheumatoid arthritis (RA) when compared with 50 serum samples from healthy individuals as control with age range 35 – 60 years (41.3 ± 2.4 years vs. 41.0 ± 2.0 years, respectively). ELISA technique was used to assess the Anti-cyclic citrullinated peptide IgG antibody (anti-CCP IgG Ab) level, anti-rheumatoid factor IgG antibody (anti-RF IgG) and anti-Cytomegalovirus (anti-CMV IgG) antibodies frequencies in the studied groups. The present findings demonstrated that all RA patients have 100% seropositive fr

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Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Behavior of Defective Cast in Place Piles
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This paper deals with testing defected model piles in the soil in order to study their behavior. In this respect, the results of model pile tests are discussed either geotechnically or structurally according to the type of failure.

 

Two parameters were studied in order to evaluate the general behavior of defective piles. These parameters include the defect location and the defect type for floating and end bearing pile. The results of the experimental work indicated that the critical case for floating pile is seen to be when the defect of (5%) at the first third of the pile length at which the decrease in the bearing capacity is about (21%), while the decrease in the bearing capacity is found to be (

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Publication Date
Sat Nov 01 2008
Journal Name
Journal Of Physical Science
Spectrophotometric Determination of Allopurinol in Tablet Formulation
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A new spectrophotometric method for the determination of allopurinol drug was investigated. The proposed method was based on the reaction of the intended drug with catechol and Fe(II) to form a blue soluble complex which was measured at λmax 580 nm. A graph of absorbance versus concentration shown that Beer’s law was obeyed over the concentration range of 2–10 μg ml–1 with molar absorptivity of 9.4 x 103 l mol–1 cm–1 and Sandell sensitivity of 1.4 x 10–2 μg cm–2. A recovery percentage of 100% with RSD of 1.0%–1.3% was obtained. The proposed method was applied successfully for the determination of allopurinol drug in tablets with a good accuracy and

Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Misuse of appetite- stimulant drugs in Babylon#
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Drug misuse is defined as using of drugs for a non-therapeutic or non-medical purpose. In Iraq drug misuse is a major problem because almost any drug can be easily obtained from pharmacies. Appetite- stimulant drugs are example of drugs that are widely used without a prescription. The study included 230 patients who use these drugs in Babylon. A questionnaire included the following questions ; age, sex, marital state, the reason for use the drug , whether the drug is prescribed by physician or not , type of drug used , the frequency of daily dose and lastly the extent of side effects of the drugs used. The results showed that the age range of 35% of subjects were (17-21) years old and 70% of participants were females. The study also show

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Detection of Pseudomonas aeruginosa in Hospital Contamination
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The Present investigation includes the isolation and identification of Pseudomonas aeruginosa for different cases of hospital contamination from 1/ 6/2003 to 30/9/2004, the identification of bacteria depended on morphological , cultural and biochemical characters, 37 of isolates were diagnosed from 70 smears from wounds and burns beside 25 isolates were identified from 200 smears taken from operation theater and hospital wards including the floors , walls , sources of light and operation equipment the sensitivity of all isolates to antibiotic were done , which exhibited complete sensitivity to Ciprofloxacin , Ceftraixon, Tobromycin and Gentamysin ,while they were complete resist to Amoxcillin , Tetracyclin , Nitrofurantion , Clindamycin C

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Antinociceptive Effect of Silymarin in Experimental Animals
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Background: Silymarin is a polyphenolic flavonoid
derived from milk thistle (Silybum marianum) that has
anti-inflammatory, cytoprotective, anticarcinogenic
and antioxidant effects. It has been used medicinally
to treat liver disorders including acute and chronic
viral hepatitis, toxin/drug induced hepatitis, and
alcoholic liver disease.
Objective: To evaluate the antinociceptive effect of
silymarin in experimental animal model of pain.
Methods: The efficacy and dose response effect of
silymarin (125, 250, and 500mg/kg) were assessed
against control using tail flick test in mice as a model
of nociceptive pain. In this model, all doses of
silymarin were given intraperitoneally 15 min before
immersi

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Suggested Technique for Creating Physical Growth Curves Charts for Anthropometric Measurements in Admixed form in a sample of children under two years of age In Diyala Governorate
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Objective: This study aimed to assessing new suggested technique of Physical Growth Curves (PGC) charts in
children under two years old of a non-probability sample.
Methodology: A non-probability sample of size (420) children under two years selected from 12 Primary
Health Care Centers in Diyala governorate during the period from 15th Nov. 2010 to 13th Mar. 2011
according to admix of a different properties together in one chart/or growth curve chart included in at least
weight, Height, and Head circumference.
Results: the results showed different properties that can be admix together in one chart/or growth curve
chart included in at least weight, Height, and Head circumference. And to overtake the problem of the norm

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Publication Date
Mon Sep 16 2024
Journal Name
Journal Of Optics
Improvement Of The Efficiency Of Optical Sensors Of Polypyrrole Using Graphene Oxide
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This research explores the preparation of polypyrrole (PPy) using chemical oxidation and its enhancement with graphene oxide (GO) for optical sensor applications. PPy was synthesized by polymerizing pyrrole monomers with ferric chloride (Fe2Cl3) as the oxidant. The resulting PPy was then combined with GO to form a composite material, aiming to improve its electrical and optical properties. Polypyrrole nanofibers were obtained and after adding graphene oxide, the sensitivity increased. Characterization techniques including UV-Vis spectroscopy, DC conductivity measurements, Field Emission Scanning Electron Microscopy (FESEM) and response of photocurrent analysis were employed. The incorporation of GO into PPy resulted in a significant reducti

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Kinetics of the Saponification of Mixed Fats Consisting of Olein and Stearin
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This research presents the kinetics of the saponification reaction using mixed fats of olein and stearin [in the ratio (3:1)] with NaOH solution. In this reaction, excess solution of NaOH was used to ensure the reaction being irreversible. Three parameters were varied to show their effects on the reaction rate .They are: percentage excess of NaOH solution (10 % - 100 %) , temperature (100-150)oC , and stirring speed (400-1100) rpm. It was noticed that increasing the percentage excess of NaOH solution enhances the rate of reaction while increasing temperature decreases the reaction rate since it is exothermic reaction.    Increasing stirring speed also improves the reaction rate because it is mass transfer controlled .Calcu

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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
EFFECT OF EXPRESSION OF TAFAZZIN (TAZ) ON THE DEVELOPMENT OF CERVICAL CARCINOMA
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: Cervical cancer representsone of the possibly preventable cancer. The study was designed to find the possible correlation of Tafazzin on the progression of cervical carcinoma. Two groups of paraffinized blocks were included. The study group of 30 cervical tumors as well as 15 biopsies of healthy cervical tissues. After sectioning on a positive charge, immunohistochemical application (IHC) was performed to detect Tafazzin expression. Nighnty percentage (27 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant association. There is a possible role of TAZ in hastening the development of cervical cancer through different mechanisms. F

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