Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

The risk assessment for three pipelines belonging to the Basra Oil Company (X1, X2, X3), to develop an appropriate risk mitigation plan for each pipeline to address all high risks. Corrosion risks were assessed using a 5 * 5 matrix. Now, the risk assessment for X1 showed that the POF for internal corrosion is 5, which means that its risk is high due to salinity and the presence of CO, H2S and POF for external corrosion is 1 less than the corrosion, while for Flowline X2 the probability of internal corrosion is 4 and external is 4 because there is no Cathodic protection applied due to CO2, H2S and Flowline X3 have 8 leaks due to internal corrosion so the hazard rating was very high 5 and could be due to salinity, CO2, fluid flow rate

Background: Implantology is a fast growing area in dentistry. One of the most common issues encountered in dental implantation procedures is the lack of adequate preoperative planning. Conventional radiography may not be able to assess the true regional three-dimensional anatomical presentation. Multi Slice Computed Tomography provides data in 3-dimentional format offering information on craniofacial anatomy for diagnosis; this technology enables the virtual placement of implant in a 3-Dimensional model of the patient jaw (dental planning). Patients, Material and Methods: The sample consisted of (72) Iraqi patients indicated for dental implant (34 male and 38 female), age range between (20-70) years old. They were examined during a time p

In Iraq, there is a limited research work exploring the clinical pharmacists' role from the point of view of other healthcare professionals.  To investigate physicians' assessment of clinical pharmacy services at Baghdad hospitals, and compare junior physicians with senior physicians' point of view. The study was conducted in twelve governmental hospitals in Baghdad, Iraq. Data was collected from a sample of two hundred physicians, and through a validated, self-administered questionnaire, which comprised twenty statements in addition to a non-personal information form that precedes the questionnaire  The study findings reveal a somewhat positive point of view towards clinical pharmacists' performance in Baghdad h

Objective(s): To identify the relationship between demographic characteristics of patients with renal
failure and to find out the relationship between some risk factors like (family history, alcohol drinking,
smoking and chronic disease) with renal failure patients.
Methodology: Case control study design was carried out in order to achieve the objectives of the
study by using the assessment technique in Baghdad teaching hospital from March 5
th, 2017 to October
10th
, 2017, The sample was (cases & control) sample, present study include 200 cases, 100 was case
study the patient who entered in Baghdad teaching hospital, while another 100 was control study. The
data was collected by interview questionnaire inc

The vegetable cover plays an important role in the environment and Earth resource sciences. In south Iraq, the region is classified as arid or semiarid area due to the low precipitations and high temperature among the year. In this paper, the Landat-8 satellite imagery will be used to study and estimate the vegetable area in south Iraq. For this purpose many vegetation indices will be examined to estimate and extract the area of vegetation contain in and image. Also, the weathering parameters must be investigated to find the relationship between these parameters and the arability of vegetation cover crowing in the specific area. The remote sensing packages and Matlab written subroutines may be use to evaluate the results.

Background: Oral lichen planus (OLP) is a chronic inflammatory disease with an autoimmune inflammatory pathogenesis. The purpose of this study was to evaluate the role of angiogenesis in the pathogenesis of OLP, using CD34 stain to highlight the blood vessels for measuring the microvessel density (MVD) as well as to evaluate the relation of this marker with the degree of inflammation Materials and Methods: Immunohistochemical (IHC) staining technique was used to evaluate angiogenesis using CD34 in 46 paraffin blocks 10 of them obtained from normal mucosa and 36 from cases diagnosed as lichen planus , 20 of them diagnosed as Reticular type while 16 as erosive type. Severity of inflammation was divided into mild, moderate and severe accordi

The prolactin hormone played role in the many autoimmune disorders. To determine the importance of high levels of prolactin in triggering rheumatoid arthritis, thirty patient's women with hyperprolactinemia aged (20-45) years old have been investigated and compared with twenty five healthy individuals. All the studied groups were carried out to measure the concentration of citrulinated peptide(CCP) by enzyme linked immunosorbent assay( ELISA), antikeratin antibodies (AKA)and antinuclear antibodies(ANA) by indirect fluorescent assay IFAT. There was a significant elevation of CCP concentration compared with control groups (P< 0.05). The percentage of antikeratin antibodies and antinuclear antibodies was (20%, 10%) respectively, and

Moisture induced damage in asphaltic pavement might be considered as a serious defect that contributed to growth other distresses such as permanent deformation and fatigue cracking. This paper work aimed through an experimental effort to assess the behaviour of asphaltic mixtures that fabricated by incorporating several dosages of carbon fiber in regard to the resistance potential of harmful effect of moisture in pavement. Laboratory tests were performed on specimens containing fiber with different lengths and contents. These tests are: Marshall Test, the indirect tensile test and the index of retained strength. The optimum asphalt contents were determined based on the Marshall method. The preparation of asphaltic mixtures involved