The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

Abstract
Disturbs the social system in any society specially in Iraq other than
other Islamic and Arabic countries. That is according to the abnormal
conditions that Iraq has past through as wars and blockage, and lastly the
invasion. Therefore it has been necessary to put this phenomenon under
study and analysis to discover Juvenile Delinquency is one of the most
prominent social phenomenon that the important reasons behind it, and trying
to treat what can be treated of the effects of it upon society.
This study is mainly concerned with the explaining the social factors
leading toward juvenile delinquency trying to crystallize the problem of the
study in the following question: (What are the psychological,

After the year 2003 terrorist attacks knock Baghdad city capital of Iraq using bomb explosion various, shook the nation, and made public resident of Baghdad aware of the need for better ways to protect occupants, assets, and buildings cause the terrorist gangs adopt style burst of blast to injury vulnerability a wider range form, and many structures will suffer damage from air blast when the overpressure concomitant the blast wave, (i.e., the excess over the atmospheric pressure 14.7 pounds per square inch at standard sea level conditions are about one-half pound per square inch or more(
to attainment injury. Then, the distance to which this overpressure level will extend depends primarily on the energy yield (§1.20) of the burst of

The target of this study was to synthesize several new Ciprofloxacin drug analogs by providing a nucleophilic substitution procedure that provides new functionality at the carboxylic group location. The analogs were synthesized, designed, and characterized by ¹HNMR, and FTIR. The synthetic path began from the reaction of ciprofloxacin drug with morpholine to give compound[B], ciprofloxacin derivative was linked with a variety of primary and secondary amines to give compounds[B1-B9]. The above-mentioned prepared compounds [B3 and B5] were applied to liver enzymes, and the increase in the activity of these enzymes was observed. In addition, a theoretical study was conducted to study the energies and properties of the prepared co

This contribution evaluates the influence of Cr doping on the ground state properties of SrTiO3 Perovskite using GGA-PBE approximation. Results of the simulated model infer agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ doping levels in SrTiO3 has been investigated. Structural parameters infer that Cr3+ doping alters the electronic structures of SrTiO3 by shifting the conduction band through lower energies for the Sr and Ti sites. Substituting Ti site by Cr3+ results the energy gap in being eliminated revealing a new electrical case of conducting material for the system. Furthermore, it has been noticed that Cr doping either at Sr or Ti positions could effectiv

Arrested precipitation methode used to synthesize CuInSe2 (CIS) nanocrystals were added to a hot solvent with organic capping ligands to control nanocrystal formation and growth. CIS thin films deposited onto Soda-Lima Glass (SLG) substrate by spray-coat, then selenized in Ar-atmosphere to form CIS thin films. PVs were made with power conversion efficiencies of 0.631% as-deposited and 0.846% after selenization, for Mo coated, under AM 1.5 illuminations. (XRD) and (EDX) it is evident that CIS have chalcopyrite structure as the major phase with a preferred orientation along (112) direction and Cu:In:Se nanocrystals is nearly 1:1:2 atomic ratio.

Objective: The evaluation of serum osteocalcin (OSN) for Iraqi infertile patients to see the effect of osteocalcin insufficiency, which may lead to a decreased level of testosterone production in males that may cause infertility. Methods: Forty two newly diagnosed infertile males age range (24–47) years and thirty two apparently healthy males as controls age range (25–58) years. Serum levels of testosterone (TEST), stimulating follicle hormone (FSH) and luteinizing hormone (LH), prolactin (PROL), osteocalcin OSN, and fasting blood sugar (FBS) were performed in both patients and controls. Estimation of serum OSN by Immulite1000 auto-analyzer, TEST, FSH, LH, PROL, and FBS by Immulite2000 auto-analyzer. Results: Infertile patients

         Certain cyclic amine derivatives of metronidazole via acetate spacer were prepared. Cyclic amines used are piperidine and piperazine to improve the physicochemical properties and reduce some of metronidazole side effects. This is believed to be done by modification of its structural features to get prodrugs with improved properties over that of metronidazole. The present work includes esterification of metronidazole with choroacetic acid, N-alkylation of the cyclic amines by the halogenated ester and characterization of their structures by spectral(UV and IR) and elemental(CHN)analysis.The melting points, degree of solubilities and partition coefficients were also determined. Both metronid

Lawful protection of the human gene conceded a moral concern regarding the future of existence human. After the discovery of the human genetic map, scientific experiments and research related to the human gene increased, negative applications of genetic engineering  in particular that violate essential human rights,  the right to human dignity to be specific. These practices represent actual challenges to the existence and diversity of current and future generations. Therefore, the presence of legal rules at the domestic and global levels is an absolute necessity to prohibit these threats and determine civil and criminal accountability for those who infringe any laws related to this issue.