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

Seventy exudative lymphocytic pleural fluid specimens of patients with suspected tuberculous pleural effusion submitted to the National Reference Laboratory of tuberculosis/Baghdad from October 2012 to February 2013. These effusions were due to tuberculosis pleuritis (n=12) and non-tuberculosis pleuritis (n=58). The following parameters were analyzed: protein concentration, glucose concentration, lactate dehydrogenase (LDH) concentration and adenosine deaminase activity (ADA). As a result, the protein concentration was higher in TPE patients (8.80 ± 0.89 g/dl) than it's concentration in non-TPE patients (7.61 ± 0.54 g/dl), as well as LDH concentration was (3366.58 ± 284.28 U/L) in TPE patients and (3024.12 ± 116.84 U/L) in non-TPE pa

This study was investigated the role of garlic extracts on the reproductive functions, via the development of immature male mice (25 days old) un l puberty. Immature male mice were divided into 3 groups (n=25). Group 1 "control" was daily administrated with tap water. Group 2 was daily administrated with cold aqueous garlic extract. Group 3 was daily administrated with hot aqueous garlic extract. Each group was randomly consisted of 5 subgroups (n=5/ subgroup) and administrated for different periods i.e, 1, 2, 3, 4 and 5 weeks respectively. Animals were scarified after 24 h from last treatment. Our findings elucidated that, cold and hot aqueous garlic extracts, when administrated at 25 days old (Immature period) have different impact dep

Experimental measurements of viscosity and thermal conductivity of single layer of graphene . based DI-water nanofluid are performed as a function of  concentrations (0.1-1wt%) and temperatures between (5 to 35ºC). The result reveals that the thermal conductivity of GNPs nanofluids was increased with increasing the nanoparticle weight fraction concentration and temperature, while the maximum enhancement was about 22% for concentration of 1 wt.% at
35ºC. These experimental results were compared with some theoretical models and a good agreement between Nan’s model and the experimental results was observed. The viscosity of the graphene nanofluid displays Newtonian and Non-Newtonian behaviors with respect to nanoparticles concen

This paper demonstrates an experimental and numerical study aimed at comparing the influence of openings of different configurations on the flexural behavior of reinforced concrete gable roof beams. The experimental program consisted of testing six simply supported gable beams subjected to mid-point concentrated load. The variable which has been investigated in this work was opening's configuration (quadrilateral or circular) with the same upper and lower chords depth. The results indicate improvement in the beams’ flexural behavior when circular openings were used compared with that of quadrilateral openings, represented by an increase in ultimate load capacity and a decrease in deflection at the service limit. Also, there was an

Al-Rustamiyah plant is the oldest and biggest sewage treatment plant in Iraq; it locates in the south of Baghdad city. The plant suffers from serious problems associated with overflow and low capacity. The present work aims to upgrade the heart of biological treatment process through suggesting the use of membrane bioreactor; (MBR). In this work, fouling of membrane during sewage treatment has been analyzed experimentally and theoretically by fouling mechanisms. Aeration has been applied in order to control fouling through producing effective diameters of air bubbles close to the membrane walls. Effect of air flow rate on flux decline was investigated. Hermia's models were used to investigate the fouling mechanisms. The results showed th

This study was aimed to develop an optimized Dy determination method using differential pulse voltammetry (DPV). The Plackett-Burman (PB) experimental design was used to select significant factors that affect the electrical current response, which were further optimized using the response surface method-central composite design (RSM-CCD). The type of electrolyte solution and amplitude modulation were found as two most significant factors, among the nine factors tested, which enhance the current response based on PB design. Further optimization using RSM-CCD shows that the optimum values for the tw