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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
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Social and cultural factors leading to the marriage of minors
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This paper deals with the most important factors leading to child marriage and the importance of the study shed light on the factors leading to the marriage of minors than to underage marriage of repercussions on society and on the individual and household level, and thus its effects on the development of Almrah Battabarha half of society Vsba minors hinders progress Almrah and deprive of her childhood and deprive them of education leading to the spread of illiteracy , in addition to the marriage of minors having psychological risks, health and social girl and the family together.
The objectives of the study focused on identifying the socio and cultural factors leading to the marriage of minors, and highlights the marriage Alqaasratal

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Publication Date
Wed May 25 2022
Journal Name
Iraqi Journal Of Science
The Prevalence of Integron Classes Genes Among A. Baumannii Isolates
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     Acinetobacter baumannii has been recently classified as a major threat to public health because it has resistant to almost all antibiotics and there are many reasons that are responsible for conferring this feature to A. baumannii. One of these reasons is integrons so in this study we show the role of the integrons in providing resistance to some antibiotics. A number of 60 isolates were collected from different clinical sources of patients who were admitted to Baghdad hospitals and all isolates were diagnosed using biochemical tests and confirmed using  Chrom-ager culture media, and Vitek 2 compact system. The antibiotic susceptibility test was determined during this study using Kirby-Bauer method and the res

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Publication Date
Fri Dec 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Plant-derived Molecules for the Treatment of Tuberculosis: A Review
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Synthetic anti-TB drugs are being used to treat tuberculosis (TB) as they are effective, however, they are accompanied by many side effects. The disease has remained largely uncured till date. The use of plant extracts or phytochemicals along with the anti-TB drugs is a very attractive strategy to make the treatment more effective as phytochemicals have no side-effects, are much less toxic than synthetic anti-TB drugs, are safe to use and most importantly, do not produce resistant strains as opposed to synthetic anti-TB drugs. Approximately 420,000 plant species have been identified globally and among them only a few have been explored for their therapeutic potential. Traditional medicine in different parts of the world has employed crud

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Study the nonlinear behavior of MWCNTs and ZnO/Se/MWCNTs
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MWCNTs and hybrid nanocomposite ZnO/Se/MWCNTs have been prepared via Solvothermal technique using Parr reactor at the temperature 180°C and SeCl2 as a catalyst. The obtained MWCNTs and ZnO/Se/MWCNTs are investigated using the FE-SEM, XRD, UV-VIS Spectroscopy and Z-Scan. The novelty of this research is studying the nonlinear optical properties for these prepared materials and the results exhibit that the thickness of the deposited film for hybrid nanocomposite ZnO/Se/MWCNTs is increased, which in turn, increase the nonlinear phase shift of the laser beam compared with the MWCNTs.

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Law And Political Sciences
CONDITIONS OF COMPULSORY SALE AND THE RIGHT TO BE COLLECTING
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Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
International rights to enhance the active participation of Iraqi youth
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After the democratic transformation in 2003 in Iraq, young people waited a lot to take their real opportunity to participate in politics, but most of the laws regulating political and electoral work have been unfair to young people, despite developments in laws and legislation, but opportunities did not allow young people to participate in politics, which was reflected It negatively affected their participation in voting and nomination, and even their assumption of public office and positions, which is why they complained about the ruling class and the political system through protests, or when they refused to vote, and this is reflected in the recent parliamentary elections and low participation rates

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Publication Date
Sun Jan 01 2023
Journal Name
International Conference Of Computational Methods In Sciences And Engineering Iccmse 2021
The effective radius of elliptical galaxies at z < 0.02
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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Evaluation of the Epoxy/Antimony Trioxide Nanocomposites as Flame Retardant
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Publication Date
Sat Sep 01 2018
Journal Name
Microporous And Mesoporous Materials
Understanding the seeding mechanism of hierarchically porous zeolite/carbon composites
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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Spectroscopic Diagnosis of the CdO:CoO Plasma Produced by Nd:YAG Laser
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      In this paper, the optical emission spectrum (OES) technique was used to analyze the spectrum resulting from the (CdO:CoO)  plasma in air, produced by Nd:YAG laser with λ=1064 nm, τ=10 ns, a focal length of 10 cm, and a range of energy of 200-500 mJ. We identified laser-induced plasma parameters such as electron temperature (Te) using Boltzmann plot method, density of electron (ne), length of Debye (λD), frequency of plasma (fp), and number of Debye (ND), using two-Line-Ratio method. At a mixing ratio of X= 0.5, the (CdO:CoO) plasma spectrum was recorded for different energies. The results of plasma parameters caused by laser showed that, with t

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