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The effect of the relationship between the internal auditor and the external auditor on the Earnings quality in Iraqi companies listed in the Iraqi Stock Exchange
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The changes that have occurred in the business environment and scientific and technological progress, as well as the complexity of administrative problems resulting from its practice of various activities, have led to an increase in the responsibilities entrusted to it, and for the purpose of achieving its strategic objectives, which has made the pillars of corporate governance an inevitable matter required by the nature of modern scientific management of the governorate, the success that companies seek is based on the fertile environment and the dialectical relationship between the individual and the company, and to achieve this success there must be a compatible and harmonious audit environment between the internal and external auditors, therefore, the research aims to reach to find the extent of the impact of the relationship between the internal and external auditor on the company’s business and results, to instill confidence in the financial reports, and to enhance the confidence of the founders, investors, relevant authorities and capital markets in the company, through the quality of the company’s profits. To reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2010 to 2018 and by adopting the SPSS statistical method, to reach the goal by testing the research hypotheses on a sample of companies listed in the Iraqi Stock Exchange for the period from 2008 to 2018 and by adopting the SPSS statistical method, achieving quality profits, and vice versa.

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Publication Date
Wed Jan 31 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad (jfacmed Baghdad)
The Role of Activin A levels, Body Mass Index and Beta-Human Chorionic Gonadotropin in Ectopic Pregnancies and Missed Abortions – A Study on a Group of Iraqi Women
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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
The effect of scrap glass powder in traditional porcelain
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In this work, Soda Lime Glass (S.L.G.) powder was used ,as
fluxe in traditional porcelain instead of feldspar. Two ceramics
porcelain were compared; commercial or traditional porcelain that
content of 50wt % kaolin, 25wt % quartz, and 25wt % feldspar.
Feldspar mass was substituted by scraps soda lime glass yielding a
new porcelain composition, to determine the softening points and
then the effect of glass addition on porcelain firing process.
Eight samples, for each patch, were prepared and 8wt % water
was added. The resulting composite blends were then die pressed at
2N, to produce disk specimens with diameter of 1.5 cm, and then
they were sintered at (1000, 1100, 1200, 1250,1300,1350,1400 and
1450) ˚C,

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
The Effect of Services system in Architectural form developments
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Architecture forms theoretical summaries and multi systems that have the essence of change, and that what distinguishes Architecture from other sciences and their systems. Architecture means way of life via its expressional products and that appears through its systems. These systems are based on formative and technological properties in form, structure, services and materials as well as
their moral forms. All these are associated with techniques and facilities in order to establish integrated system.
Architectural creation does not come from void but it depends on a conception base to create a new condition for creative architectural product. The general problem of the research concentrated on limited theoretical and practica

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Strategic Intelligence In Decision Making Styles An Analytical research in the Construction& Housing ministry
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            This research aims to explore the impact of strategic  intelligence by his dimensions (Foresight , system thinking, vision, motivation and partnership) on decision making styles which represented by ( rational, intuitive, dependent, Spontaneous and  Avoidant style) for a sample of the administrative leaders in the center of  Reconstruction &Housing Ministry and Some its formations which are companies of (Sa'ad, Al Mansour, al Farouq, Assyria, al-Mu'tasim, al- Rasheed, and Public Authority for Housing).  So to achieve the  research objectives and to test hypotheses, it has been relying

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Publication Date
Wed Mar 01 2017
Journal Name
The Iraqi Postgraduate Medical Journal
The Frequency and Spectrum of K-ras Mutations among Iraqi Patients with Sporadic Colorectal Carcinoma (CRC)
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BACKGROUND: CRC is one of the most common cancers in the world. K-ras is proto-oncogene with GTPase activity that is lost when the gene is mutated. Analysis of K-ras mutational status is very important for CRC treatment, being the most important predictors of resistance to targeted therapy. OBJECTIVE: This study aims to determine the frequency and spectrum of K-ras mutation among Iraqi patients with sporadic CRC. PATIENTS, MATERIALS AND METHODS: This study enrolled 35 cases with sporadic CRC; their clinicopathological parameters were analyzed. The FFPE blocks were used for DNA extraction; PCR amplification of K-ras gene and hybridization of allele-specific oligoprobes were performed. The assay covers 29 mutations in the K-ras gene (codons 1

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Publication Date
Sun Nov 23 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Dental Caries and Some Salivary Constituents among a Group of Ten Years Iraqi Passive Smokers
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Background: Passive smoking and dental caries affect the integrity of the health of individuals and both of them affected by sociodemographic characteristics of those individuals. This research aimed to investigate the severity of dental caries in relation to salivary magnesium and zinc of stimulated whole saliva of a group of 10 years passive smokers in comparison with normal subjects. Materials and methods: the study group included 40 subjects (20boys and 20 girls), with an age of 10 years of passive smokers determined by a questionnaire. The control group included 40 normal subjects of the same gender and age of the study group. The diagnosis and recording of dental caries was measured by (D1-4MFS & d1-4mfs) index according to the criter

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Publication Date
Tue Oct 30 2018
Journal Name
Iraqi Journal Of Physics
Design and constructions laser - induced breakdown spectroscopy system to determine the fertility of north Iraqi soil
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Laser-Induced Breakdown Spectroscopy (LIBS) has been documented as an Atomic Emission Spectroscopy (AES) technique, utilising laser-induced plasma, in order to analyse elements in materials (gases, liquids and solid). The Nd:YAG laser passively Q-switched at 1064nm and 9ns pulse duration focused by convex lens with focal length 100 mm to generates power density 5.5×1012 Mw/mm2 with optical spectrum in the range 320-740 nm. Four soil samples were brought from different northern region of Iraq, northern region (Beiji, Sherkat, Serjnar and Zerkary).
The soil of the Northern region of Beige, Sherkat, Serjnar and Zarkary has abundant ratios of the elements P [0.08, 0.09, 0.18, 0.18] and Ca [0.61, 0.15, 0.92, 0.92] while it lack of Si [0.0

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
The meaning of the triple verb more with one letter in Diwan al-Shafi'i
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The Diwan of Imam Al-Shafi’i acquires great importance, as Al-Shafi’i is an authority in the language, and when I saw that no one had preceded me in exploring its depths, I took my tool and turned my face towards it intending to study the triple verb in it. I stop at these verbs and the student pauses for their morphological forms, looking at the significance of the triple verb more with one letter, two letters, and three letters, and I found that they are many, and such research cannot contain them all, so the choice came to choose the triple verb more with one letter, and the significance of the increase in it, as the increase in The building necessitates an increase in the meaning, and from here the study was limited to the triple

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
The Innovative Method for Vaccine Preparation Against Multidrug Resistant and Virulence Acinetobacter baumannii Iraqi Isolates
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The expanding of the medically important diseases created by multidrug-resistant Acinetobacter baumannii warrants the evolve a new methodology for prevention includes vaccination and treatment. Totally of forty-five clinical isolates identified as A.baumannii were obtained from hospitalized patients from three hospital in Baghdad City during the period from February 2016 to August 2016. Followed by diagnosing using different methods. Every strain was tested for susceptibility testing also some important virulence factorswere detected. Two isolates were chosen for the immunization and vaccine model, the first one remittent for most antibiotics except one are too virulence (strong) and the second is less virulent and resistance (weak).Enzyme-

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Scopus Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Concept of Value in De Saussair Linguistics and their Extension in the Book (Arabic Language, Its Meaning and Structure) by Tammam Hassan
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This research was distributed into two sections, the first section was concerned with the concept of value for De Saussair and its methodological impact on his linguistic structural conceptions with respect of the distinction between synchronism and diachronism, the value role of linking function between the sounds and the though, the basing of his theoretical conception on the language being a form and not a material according to this principle and the value impact on the demonstration that the linguistic element acquires its functional importance from the relations inside the language system. It also stopped at the methodological impact of value on defining the analytical linguistic unit and the value role in semantics through the prin

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