Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

The guava plant, Psidium guajava L., serves as proof of the abundant donations of nature, providing a delicious guava fruit; this plant is rich in groups of medicinal and nutritional benefits. Guava belonging to the Myrtaceae family, many previous studies reported many phytochemical constituents in its leaves that have many pharmacological activities and medicinal properties; this study focuses on the isolation, structural elucidation and calculation concentration of flavonoids, assessment of the cytotoxic activityof hyperin from Psidium guajava leaves newly cultivated in Iraq. The isolation process involved the use of thin-layer chromatography (TLC) and preparative high-performance liquid chromatography (PHPLC) and structural eluci

This study is considered to be the first on this sector of Tigris River after 2003, to evaluate the effect of Tharthar Arm on the composition and diversity of Copepoda in Tigris River. Six sampling sites were selected; two on the Tharthar Arm and four sites along the Tigris River, one before the confluence as a control site and the others downstream the confluence; thirty-five copepod taxa were recorded, 34 taxa in the Tigris River and 25 taxa in the Tharthar Arm.
The highest density of Copepoda was in site 2 at Tharthar Arm was 265584.2 Ind./m3 lead to an increasing in Copepoda density in Tigris River from 63878.2 Ind./m3 in site 1 before the confluence to 127198.3 Ind./m3 in site 4 immediately downstream the confluence. Also, the me

Background: Asthma is a pulmonary disorder characterized by reversible stenosis of the peripheral bronchi. This disease could affect the oral health; as a result asthmatic patients may have a higher risk of developing dental diseases. This study was conducted to evaluate the caries experience and salivary elements among asthmatic patients using Ventoline inhaler. Materials and methods: The study group consisted of 30 male asthmatic patients with an age range 20-24years (under Ventoline inhaler). The control group includes 30 subjects matching with study group in age and gender. Plaque and DMFS index were used for recording caries experience. Stimulated salivary samples were collected and then salivary flow rate, S-IgA and salivary elements

Breast cancer is the commonest cancer and the leading cause of malignancies-related mortality in women worldwide. Understanding the underlying biology of the disease could improve patients’ stratification and may offer novel therapeutic targets and strategies. This study was set to investigate the association between BRCA1 gene expression and some of the clinical features of breast cancer patients in Baghdad-Iraq. Eighty peripheral blood samples were collected from sixty patients diagnosed with breast cancer and twenty healthy age-matched controls for BRCA1 qPCR gene expression analysis.

     The results showed a significant reduction in BRCA1 gene expression in all of the bre

     This study aims to evaluate the concentration of the heavy metals (Co, Cd, Cr, Cu, Ni, Pb, and Zn) and their ecological risk in soils adjacent to the power generators of Ramadi city, Iraq. The soil samples were collected from a depth of 20cm. The obtained results showed that the mean concentrations of heavy metals (HMs) are ranked as in the following order: Cr (360.90mg/kg) > Ni (283.65mg/kg) > Zn (190.96mg/kg) > Pb (130.75 mg/kg) > Cu (36.54 mg/kg) > Co (16.62 mg/kg) > Cd (2.55 mg/kg). The mean values of HMs concentration exceed the international guidelines. The result of correlation matrix analysis at P £ 0.05 showed significant correlations between the concentrations of HMs. These correlatio

Aim: The aim of this study was to investigate babesiosis in dogs of different breeds and ages and of both sexes in Baghdad Province by molecular detection of Babesia canis using conventional polymerase chain reaction (PCR) and sequencing followed by phylogenetic analyses. Materials and Methods: Blood samples were collected from 310 dogs of different ages and breeds, and of both sexes in different areas of Baghdad Province from December 2018 to September 2019; during clinical examinations, body temperature, pulse, respiratory rate, and signs of diseases were recorded. PCR was used to amplify a specific 450-bp fragment of the 18S rRNA gene of B. canis. PCR products were sequenced, and MEGA 6.0 software was used for analysis. Chi-squar

Coronavirus disease 2019 (COVID-19) is a flu-like infection caused by a novel virus known as Severe Acute Respiratory Syndrome coronavirus 2 (SARS-CoV-2). After the widespread around the world, it was announced by the World Health Organization (WHO) as a global pandemic. The symptoms of COVID-19 may arise within 2 weeks and the severity ranged from mild with signs of respiratory infection to severe cases of organ failure and even death. Management of COVID-19 patients includes supportive treatment and pharmacological medications expected to be effective with no definitive cure of the disease. The aims of this study are highlighting the management protocol and supportive therapy especially vitamin D and manifesting the clinical symptoms b

This research sheds light on the development that has occurred on the use of press pictures in the Iraqi press by analyzing the form and content of the images used in (Al-Sabaah) newspaper for the 2012 model. The researcher's interest in this topic for what represented by the press picture of a way to highlight and attract the reader's attention to the substance journalist who represents the goals behind the newspaper publishing.

This research is divided into three sections. The first one dealt with the methodological framework of the research, and the second part addressed the aspect of press pictures and its history and technological development, while the third section devoted to the study of the development of the form and co