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The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
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              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 researchers prepared a questionnaire according to the five-point Likert scale. In their preparation, they took into account the compatibility with the characteristics of the study community, and that the target research community is represented by auditors. Employees of the Federal Office of Financial Supervision and auditors working in private auditing companies and offices, as well as academics specialized in this field. The researchers reached conclusions, the most important of which was that the practice of professional skepticism leads to an increase in the quality of the auditor's performance by discovering errors and material misrepresentations resulting from fraud.

The most important recommendations reached by the two researchers is the need to oblige the auditor to apply the characteristics of professional skepticism when auditing financial statements, as they have a significant impact on the issuance of his professional judgment, and thus improve the quality of his performance

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Publication Date
Sun Jul 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The clinical utility of serum uric acid measurement in pre-eclampsia
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Background:To evaluate the accuracy of serum uric acid to predict maternal and fetal complications in women with pre- eclampsia.
Design: Prospective study. Setting: Tikrit Teaching Hospital.
Subject and Methods: Fifty normotensive and forty-three pre-eclamptic pregnant women at (20-24) weeks of gestation were the study subject, serum concentrations of uric acid
were measured and examine the correlations between serum uric acid level with fetal and maternal complications.
Result: Serum concentration of uric acid in pre-eclamptic women were significantly higher than in gestational age match normotensive pregnant women, and women with pre-eclampsia
and elevated uric acid concentration at increased risk of

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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Statistical Fluctuations of Energy Spectra in the Isobar A = 68 Nuclei
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Statistical fluctuations of nuclear energy spectra for the isobar A = 68 were examined by means of the random matrix theory together with the nuclear shell model. The isobar A = 68 nuclei are suggested to consist of an inert core of 56Ni with 12 nucleons in f5p-space (2p3/2, 1f5/2 and 2p1/2 orbitals). The nuclear excitation energies, required by this work, were obtained through performing f5p-shell model calculations using the isospin formalism f5pvh interaction with realistic single particle energies. All calculations of the present study were conducted using the OXBASH code. The calculated level densities were found to have a Gaussian shape. The distributions of level spacing P(s) an

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Publication Date
Wed Nov 22 2023
Journal Name
Nasaq Journal
The language of diplomats in modern Russian (stylistic and educational aspect(
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This article is devoted to the stylistic and educational characteristics of the language of Russian diplomacy. The article describes the stylistic and educational aspect of the appearance of the Russian protocol, its relation to universal diplomacy, the relationship between the diplomatic language and the business sub-style. Here the semantic features of the diplomatic vocabulary are determined and the factors influencing its formation and the emergence of new terms in the language of Russian diplomacy are considered. The article also examines the national and cultural identity of the language of Russian diplomacy, provides rules for drafting diplomatic documents and conducting negotiations, defines the concept of a document as a whole, giv

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
The Spectroscopic Behaviour of Rhodamine 6G in Liquid and Solid Solutions
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Absorption, fluorescence, quantum yield and lifetime of rhodamine 6G in chloroform, methanol and dimethyl sulfoxide were measured. From a comparison of these quantities, with those for solid solutions (solid solutions are obtained by mixing constant volume proportions of dye at a concentration of 1*10-4M/l with different volume proportions from the concentrated solution of polymer in chloroform and dimethyl sulfoxide). The results showed that the addition of polymer to liquid concentrated solutions (1*10-4M/l )of rhodamine 6G dye from expecting [which leading to development active medium for laser dye at high concentration] increase the spectra shift toward high energies, and the luminescence quantum yield but decreasing radiative lifetim

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Publication Date
Sun Oct 27 2019
Journal Name
Iraqi Journal Of Science
The convergence of Iteration Scheme to Fixed Points in Modular Spaces
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     The aim of this paper is to study the convergence of an iteration scheme for multi-valued mappings which defined on a subset of a complete convex real modular. There are two main results, in the first result, we show that the convergence with respect to a multi-valued contraction mapping to a fixed point. And, in the second result, we deal with two different schemes for two multivalued  mappings (one of them is a contraction and other has a fixed point) and then we show that the limit point of these two schemes is the same. Moreover, this limit will be the common fixed point the two mappings.

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Ameliorative Effect of Fimasartan against Methotrexate-Induced Nephrotoxicity in Rats
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Drug-induced acute kidney injury is a serious disorder. Oxidative stress has a key role in its initiation and progression. In this study, the possible ameliorative effect of fimasartan against methotrexate-induced nephrotoxicity was investigated in comparison with α-tocopherol in rats. Wistar rats were allocated into six groups and treated as follows: group Ӏ received water on a daily basis for 8 successive days; group ӀӀ received methotrexate (20 mg/kg) on day 1, followed by water for 7 successive days; group ӀӀӀ received fimasartan (3 mg/kg/day) for 7 successive days; group IV received α-tocopherol (1 g/kg/day) for 7 successive days; group V re

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Publication Date
Wed Jan 02 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Studying The Factors Associated With Relapse Of Pulmonary Tuberculosis in Baghdad
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Background:  Relapse is defined as recurrent tuberculosis at any time after completion of treatment and apparent cure Recurrence of tuberculosis may occur as a result of relapsed infection due to the same Mycobacterium tuberculosis strain, or due to exogenous reinfection with a new strain.

Objective: To study the factors associated with relapse of pulmonary  tuberculosis.

 Methods:. Across sectional study had been done in the chest and respiratory diseases teaching specialized center in Baghdad during the period from the  1st  of January 2010 to the 30th of July 2011. A total of 58 patients with  relapsed pulmonary tuber

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Publication Date
Thu Nov 17 2022
Journal Name
Journal Of Interdisciplinary Mathematics
The existence and uniqueness of common fixed points in expanded spaces
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Effect of Magnetic Water for Chemical Fertilizer in Tomato Plant
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The research aims to find ways to minimize the use of quantities of chemical fertilizers in agriculture in order to get to an environment that is free of contaminants. Magnetized water technology used in the experience of planting seeds of tomatoes Thomson type to obtain a higher efficiency to absorb fertilizer NRK in the protected environment of the period from February to June. Magnetized water system used locally made levels Gaues (4800,2500,1500) concentrations of 50 to 100% for each level and the rate of (4) replicates, and results indicated that the severity of the magnet (4800 Gaues) and a concentration of 50% gave the highest percentage of tomato fruit size and intensity ( 1500 Gaues) and a concentration of 100% did not give any inc

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
The Role of Toll Like Receptor -2 in Hepatitis B Infection
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Hepatitis B virus (HBV) infection is a global public health problem. It is estimated that there are 240 million HBV carriers in the world, of whom roughly 600,000 die annually from HBV-related liver disease. A total of 150 individuals were included in this study, 130 individuals of them had hepatitis B infection (patients group); HBs-Ag was detected in their sera by enzyme linked immunosorbent assay (ELISA) technique and was confirmed by real time PCR analysis to detect the viral genetic material, the others were control. Most of HBV patients in this study were located within 20-40 years group with a percentage of 47.7% and within the 40-60 years group with a percentage of 38.5%. Acute infection was confirmed by detection of anti-HBc IgM

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