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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
Tue Jan 01 2019
Journal Name
Journal Of Human Sport And Exercise - 2019 - Spring Conferences Of Sports Science
Analysis of some variable kinematical to triple jump world champions for the world championships in 2013
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Publication Date
Wed Apr 12 2023
Journal Name
Iraqi Postgraduate Medical Journal
The Accuracy of Electrocardiographic Criteria for Predicting Left Ventricular Hypertrophy in adult Patients with Systemic Hypertension
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ABSTRACT: BACKGROUND: Left ventricular hypertrophy is a significant risk factor for cardiovascular complications such as ischemic heart disease, heart failure, sudden death, atrial fibrillation, and stroke. A proper non-expensive tool is required for detection of this pathology. Different electrocardiographic (ECG) criteria were investigated; however, the results were conflicting regarding the accuracy of these criteria. OBJECTIVE: To assess the accuracy of three electrocardiographic criteria in diagnosis of left ventricular hypertrophy in adult patients with hypertension using echocardiography as a reference test. PATIENTS AND METHODS: This is a hospital-based cross sectional observational study which included 340 adult patients with a his

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Publication Date
Mon Oct 17 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Role of Acute Phase Reactants (Fibrinogen, Ferritin, Albumin, Calcium) in Pregnant Women with Preterm Delivery
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Background: Preterm labor and related prematurity are predisposing factors that increase perinatal morbidity and mortality. Acute phase reactants are inflammatory markers which are positive and negative reactants explained by the reaction of reactants to the subclinical infection that are commonly associated with preterm labor. Objectives: To assess the role of acute phase reactants in pregnant women with preterm delivery. Patients and method: A case control study conducted in Gynecological Department of Baghdad Teaching Hospital from 1st February 2021 to 30th October 2021, on one hundred pregnant women with gestational age (28weeks - 36weeks+6days) who attended outpatient clinic; fifty pregnant women with established preterm labor

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Radon, Radium, and Uranium Concentrations in the Blood of Cigarette-Smoking Women and Lung Cancer Risk
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     Radon and its daughters are of the natural radioactive decay of the uranium series. Exposure to radon gas leads to lung cancer, so the risks are significantly higher for smokers than for non-smokers. Therefore, the risk of radon increases for both active and passive smokers. The radioactivity of alpha particles emitted by radium 226, the main source of radon 222, has become harmful because its prevalence and inhalation increase with increased smoking. In this study, a CR-39 detector was used to measure radon, radium, and uranium concentrations and then calculate risk parameters in seven cigarette-smoking females in vitro study of human blood samples, and three normal females with no actual and passive cigarette smoking. The rado

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
Exploring the Role of Caspase-3 and IL32 in SARS-CoV-2 Infection among Iraqi Patients
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     Understanding Caspase-3 (CASP-3) and interleukin-32 (IL32) roles in SARS-CoV-2 infection is critical to linearize the pathogenesis of the virus as well as the resultant disease which may uncover novel therapeutic targets in treating COVID-19 patients. This study aimed to evaluate caspase‐3 (CASP3) and interleukin 32 (IL32) roles and their correlation with the disease severity among patients.  The case-control study (140 patients and 60 healthy controls) was performed with molecular and ELISA assays. CASP3 and IL32 serum levels were determined along with other clinical data of patients. CASP3 levels were classified as significantly higher (p < 0.001), while IL-32 levels were significantly lower in production (p

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Study the effect of Iraqi weather parameter in FSO communication using different wavelength (650, 532) nm
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Light has already becomes a popular means of communication, and the high-bandwidth data into free space without the use of wires. A great idea took us to design a new system for transmitting sound through free space at (650, 532) nm wavelengths using reflective mirrors under different atmospheric conditions. The study showed us the effect of various weather factors (temperature, wind speed and humidity) on these wavelengths for different distances. As well as studying the attenuation caused by long-distance laser and beam divergence, A reflective dish was used to focus the spot of the laser beam on the photocell. Results were discussed under the effect of these factors and the attenuation resulting from the beam divergence. Thus, the sys

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
The level of IL-1?, IL-10 and IL-17A in Alzheimer's disease patients: Comparative study
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The objective of this study is to evaluate the level of cytokines IL-1?, IL-10 and IL-17A in the serum of patients with Alzheimer's disease (AD), vascular dementia (VD) and down syndrome (DS). The results showed that Serum level of IL-1? was significantly increased in AD patients (3.79 ± 0.26 pg/ml) as compared with DS patients (2.78 ± 0.39 pg/ml) or controls (2.78 ± 0.22 pg/ml), while no significant difference was observed between AD and VD (3.25 ± 0.20 pg/ml) patients or between VD patients, DS patients and controls. The serum level of IL-10 was approximated in VD and DS patients and controls (3.39 ± 0.24, 2.77 ± 0.39 and 3.41 ± 0.35 pg/ml, respectively), but was significantly (P ? 0.05) increased in AD patients (5.73 ± 0.55 pg/ml

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Psychological adjustment and social relationship with the phenomenon of violence among children in pre-school stage
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The childhood is an important stage in building the character of the individual and where children acquire the most important experiences . providing proper growth requirements of the things follows assist them in achieving a stable and together Childhood is the violence of indicators that can determine whether personal or illness social .the social circumstances experienced community Iraqi and continues through crises successive wars and explosions and the displacement and that these events may lead to changes in the social behavior of individuals and may contribute to the spread of violence in Iraqi society and observed various forms in (home, school, street, and work), so it was natural that a child the first affected by these waves o

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Beneficial Role of Some Bone Markers in Evaluating Women with Osteoporosis under Different Therapeutic Regimens
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Osteoporosis is a systemic disease of the skeleton, characterized by low bone mass and alteration in the micro-architecture of the bone tissue that lead to an increase in brittleness with the ensuing predisposition to bone fracture. Global statistics shows that women are more exposed to this disease than men and in particular at menopause. This study was designed to evaluate the use of some bone markers: serum osteocalcin (Ost), alkaline phosphatase (ALP), as bone formation markers, also parathyroid hormone (PTH), calcium and inorganic phosphate level, for the assessment of patients with osteoporosis and to evaluate their role in monitoring of several types of therapeutic interventions (such as bisphosphonates, hormonal replacement thera

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Publication Date
Sat Jul 08 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Highly Sensitive Kinetic-Spectrophotometric Method for the Assay of Carbamazepine in Pure and Commercial Tablet
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The study aimed to recommend a new spectrophotometric-kinetic method for determination of carbamazepine (CABZ) in its pure form and pharmaceutical forms. The proposed procedure based on the coupling of CABZ with diazotized sulfanilic acid in basic medium to yield a colored azo dye. Factors affecting the reaction yield were studied and the conditions were optimized. The colored product was followed spectrophotometrically via monitoring its absorbance at 396 nm. Under the optimized conditions, two method (the initial rate and fixed time (10 minute)) were applied for constructing the calibration graphs. The graphs were linear in concentration ranges 2.0 to 18.0 µg.mL-1 for both methods. The proposed was applied successfully in

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