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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
Sat Dec 04 2021
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Association between Lipid Profile and Glycemic Status in Iraqi patients with Acromegaly Receiving Depot Long-Acting Octreotide
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Background: Treatment modalities of acromegaly and disease control impact differently on glucose homeostasis and lipid changes, and consequently on cardiometabolic risk. Aim: To investigate the possible association of lipid profile changes with the glycemic control status in acromegaly patients treated with octreotide LAR. Methods: This cross-sectional study included 52 Iraqi patients with acromegaly treated with octreotide LAR and not using statins. Demographic, anthropometric, and clinical data were collected, as well as the duration of Octreotide LAR administration. The glycemic state was assessed and classified as DM, prediabetes, or normal. Plasma levels of triglycerides, LDL cholesterol, HDL cholesterol, and non-HDL were evalu

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Publication Date
Wed Nov 01 2023
Journal Name
Journal Of Medicine And Life
Association between <i>CNR1</i> gene polymorphisms and susceptibility to diabetic nephropathy in Iraqi patients with T2DM
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In individuals with type 2 diabetes mellitus (T2DM), the cannabinoid receptor 1 (CNR1) gene polymorphism has been linked to diabetic nephropathy (DN). Different renal disorders, including DN, have been found to alter cannabinoid (CB) receptor expression and activation. This cross-sectional study aimed to investigate the relationship between CNR1 rs1776966256 and rs1243008337 genetic variants and the risk of developing DN in Iraqi patients with T2DM. The study included 100 patients with T2DM, divided into two groups: 50 with DN and 50 without DN. Genotyping of CNR1 rs1776966256 and rs1243008337 polymorphisms was conducted using PCR in DN patients and control samples. The distribution of rs1776966256 and rs1243008337 genotypes and alleles bet

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Publication Date
Sun May 01 2022
Journal Name
International Journal Of Early Childhood Special Education (int-jecs)
Study of some visual functions and functional variables of the respiratory and nervous systems and their relationship to the level of achievement of air rifle shooting
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The purpose of this paper is to identifying the relationship between some visual functions and the level of achievement of air rifle shooting among young Iraqi female, and identifying the relationship between some functional variables of the respiratory and nervous systems at the level of achievement of air rifle shooting among young Iraqi female. The researchers used the descriptive approach in the correlative relationships style for its suitability and the research problem. The researchers determined the research community by the intentional method represented by (10) young female shooters who represent the national team with air rifle shooting effectiveness, and who represent (100%) of the research community. One of the most important re

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Publication Date
Sun Nov 26 2017
Journal Name
Journal Of Engineering
The Effect of Advertising Signs on the Urban Scene of Cities Centers (Al Bab Al Sharqi – Al Tahrir Square) Case Study
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The research represents an applied study to the urban scene of Baghdad city center within the area of (Al Bab Al Sharqi – Al Tahrir Square) through studying and identifying the levels of the reciprocal correlation of advertising signs impact on urban scene , then finding out the indicators and potential values which have made advertising signs as positive value by achieving the mechanisms of visual quality or a negative value by achieving mechanisms of visual pollution. And then examining the resulted visual perception defect reforming mechanism from it and identify the basic elements represented of the laws and legislation known worldwide. When presenting the problem, The research depends on: (Lack of clear perception

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Pressing References towards Abstraction in Arab and Islamic Art
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The Arab Islamic art was best known as pure abstraction or realism distorted from what is natural. The two styles, or one of them, was the most prominent in the Islamic arts, such as decoration, photography and architecture. The analogy that was prevalent in the non-Islamic world did not have a presence equivalent the aforementioned styles despite the great openness to the cultures of different countries, which characterized that stage, which resulted from the Islamic conquests, the conversion of many people to the Islamic faith, and their migration to the Islamic cities at the time, bringing with them their arts and methods of formulation. This makes us question the influential references that invite the Arab Muslim artist to follow the

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
Numbers and Its Uses in the Al-Abbass Holy Shrine
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The present research studies numbers and its uses in the Islamic ornament. The study consists of four chapters; the first is dedicated to the problem of the research, the value of the study, and the aim of the study, and its limit. The problem of the study deals with the uses of numbers in Islamic ornament and how these numbers were used for aesthetic purposes. What are the analytical bases that enable us to read the geometrical compositions ornament numerically? The value of the research is the study forms an analytical and visual study of the numbers in the Islamic ornamentation. Additionally, this study is an aesthetic assessment to the philosophy of the number and its uses in Islamic architecture. The study is limited to the ornament

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Aesthetic visual discourse and the audio system in theatrical performance
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Technologies of the theatre show elements get great transferring concerning the creative embodiment of its aesthetic elements including its raws, forms, parts and masses in an attempt to achieve the prin cipal expressive progress to embody the main theme of the idea and the intended subject .
This is within the criterion of supporting the way to deal with technologies (décor elements , lighting music tones vocal affects , fashion and makeup) that achieving the emagintional appropriate atmosbheres which the writer and the director of the theatre show aim to make it present and succeed by furming active participation tunches of the ability of the cinogra . phic – element dsigners in order to invlve the theatre space atmospheres in cl

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed program to audit the performance of the hotel sector under crises (Applied Research)
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Abstract:

        The research sought to identify the crises that occurred during the research period and their reflection on the performance of the hotel Research sample as well as to identify the reality of auditing the hotel Research sample and the preparation of a performance audit program can be adopted in auditing the performance of hotels in light of crises, and the problem of the research lies in the lack of a program to audit the performance of hotels that takes into account the crises experienced by the hotel sector, The research was based on solving its problems on three hypotheses, the first is that the performance audit in light of the Covid-19 pand

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The Effect of Toxoplasma Gondii on DNA SequenceAlteration among BreastCancer Patients
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Objective: The study aims to determine the effect of Toxoplasma gondii infection on the
genetic sequence of breast cancer patients in the Medical City Hospital – Tumor Unit /
Iraq-Baghdad.
Methodology: A study was carried out in the City of Medicine / Oncology Unit / Baghdad,
during the period 1st June 2016 to 15
th March 2017. Forty samples of tissue and serum
were collected from patients who complaining from Breast cancer and infected with
Toxoplasmosis. Forty sera samples were taken from patients complaining from parasitic
infection only; without breast cancer as control group. Data is analyzed by using of
descriptive and inferential data analysis methods.
Results: The results show that there is an effe

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Publication Date
Sat Apr 06 2024
Journal Name
Indian Journal Of Physics
Investigating the effect of alternating voltage frequency on plasma jet parameters
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