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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
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Linguistic Characteristics In The Morphology ( Nominal Suffixes ) Of a Number Of ( Khoryat or Hoyrat ) Printed By The Poet Kamal Mustafa Daquqli: Kemal Mustafa Dakuk ̕ lunun Basılmayan Bazı Hoyratlarında Şekil Bilgisi Özelliklerin ( İsim Durum Ekleri )
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The present study, entitled “ linguistic characteristics (the morphology - nominal suffixes ) of a number of (Quriyat or koyrat ) by the poet Kamal Mustafa Daquqli, aims at studying and making a comparison between  Turkmen dialect written and spoken forms that show many of the hidden language structures. Similarly, the study sheds light on the poet as one of the most prominent literary figures in Turkmenistan literature.

Turkman Quriyat is one of Turkman blank verse significant forms. Apart from (songs and Quriyat) and until the 19th C., folk poetry has been stalled for a long time but reclaimed its literary high position in the middle of the 20th C.

The study introduction briefly discusses Tu

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Bourgeois ascendancy under Fatimids
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The bourgeoisie groups derived great advantages from the system upon which the Fatimids built up their Regime out the land-tax and other taxes against a fixed sum . The surpulus revenue was the prophet of the farmers . A striking feature of the Fatimid was freedom of enterprise .All sectors of economic life were free-crafts , industry and trade . The government interfered in the trade in victuals only so far to in order to guarantee the supply of wheat to the big towns
The Egyptian Bourgeoisie enjoyed also the great prosperity which was produced among other reasons by the inflationary system of Fatimid economy .
The maintenance of gold dinar being almost pure and of full weight was only possible because Egypt steadily received cons

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of the Major Anti-Tuberculosis Drugs Available to Patients at Primary Health Care Centers in Baghdad City
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Objective: To assess the major anti-tuberculosis drugs available to patients at primary health care centers in Baghdad city. Methodology: A descriptive cross-sectional study design is carried out in order to achieve the objectives of the study by using the assessment technique in primary health care centers from December 29th, 2014 to July 10 th, 2015. probability sampling is select based on the study design. Eighteen primary health care centers are select according to criteria of sample to the study and for the purpose of the study, is select (6) sectors and (11) Primary Health Care Centers (PHCC) from Bagh

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Publication Date
Thu Nov 30 2023
Journal Name
Journal Of Language Studies
Investigating the Difference between the Conditionals (In) and (Itha) as Mentioned in the Holy Qur'an with Reference to Translation: Selected Verses
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According to grammarians In ( نإ) and Itha (اذإ) are conditionals and sometimes they may be used interchangeably. However, when they are mentioned in the Holy Qur’an, they have their own specific use. This paper attempts to investigate their meanings in the source language as well as investigate their translations and find out any differences or similarities. The translations that are adopted in this research are as follows: Pickthall, Al-Hilali & Khan, and Shakir.

Publication Date
Thu Jun 15 2023
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
Effect of different levels of Adrenocorticotropic hormone (ACTH) on physiological performance of broiler under heat stress conditions.
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This experiment was holdup in A-Faris poultry farms from 1st March to 11 of Aprile 2019. (ACTH) hormone infusion was tested in this experiment on acid-base regulation in broiler chickens. For 7 days, osmotic pumps dispensed 8 IU of ACTH in saline/kg of BW/d, or the same volume of saline as in ACTH at 1 l/h. On days 0 and 14, after the beginning of the infusions, blood samples were obtained to establish a baseline. The plasma concentrations of Na+, K+, and Cl- were decreased, whereas the partial pressure of CO2, anion gap, corticosterone, mean corpuscular hemoglobin concentration, and blood concentrations of hemoglobin and HCO - were all elevated due to the ACTH administration. When given ACTH, neither blood pH nor plasma Ca2+ levels changed

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Publication Date
Tue Dec 24 2024
Journal Name
Journal Of Baghdad College Of Dentistry
The role of topical application of bone morphogenetic protein 7 (BMP7) on bone healing on rabbits (Immunohistochemical study on TGF-β 3 & IGF-1R)
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Background: Bone is essentially a highly vascular, living, constantly changing mineralized connective tissue. It is remarkable for its hardness, resilience and regenerative capacity, as well as its characteristic growth mechanisms. This study aimed to: 1. To evaluate the effect of bone morphogenetic protein7 (BMP7) on bone healing in artificially created intrabony defect in rabbits upper diastema, histologically. 2. To study the immunohistochemical expression of TGF-β3 and IGF-1R as bone formation markers in experimental and control groups during bone healing. Material and method: Forty male rabbits, was used in this study, 8 rabbits for each healing interval (3 days, 1,2 ,4 and 6 weeks). In each rabbit two bone holes were created on th

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Influence of Indole acetic acid and Tryptophan on production of Vinblastine and Vincristine of Catharanthus roseous callus cells in the accumulation media of In Vitro tissue culture
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This study on the plant of Ain –AL Bason Catharanthus roseous showed the ability of callus cells that is produced by In Vitro culture technique and transformed to the accumulated media (MS 40gm/L sucrose ,2gm/L IAA Indole acetic acid , 0.5gm/L Tryptophan) to produce Vinblastine and Vincristine compounds. Extraction, purification and quantitive determination of Vinblastine and Vincristine compounds using High performance liquid chromatography technique (HPLC)were carried out. The results showed that the highest concentration of Vinblastine and Vincristine compounds were ( 4.653,12.5 (ppm /0.5 dry Wight respectively from transformed callus cells from MS 40 gm /L sucrose , 2 gm / L NAA Naphthaline acetic acid .

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Volunteer Work in the Community Culture (Concepts - Forms - Controls - Goals)
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Perhaps one of the most pillars in building communities, and to achieve consistency between its members, is the volunteer work, he is a humanitarian exercise been closely associated with all the meanings of goodness and righteousness since ancient times, but it differs in size and shape and motivations and trends from one community to another, and from time to time; while at least in the stages of calm and stability, it increases in disasters and calamities and wars times, and perhaps (the popular crowd) is the best proof of that, they answered a call reference, and volunteered to defend their land and their holy places. In terms of form it may be donating money or effort or profession or otherwise, either in terms of the trend may be di

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Figurative Structuring Systems in the Optical Art: ندى عايد يوسف
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Through the history of art movements, abstraction has been rotating between appearance and disappearance, mounting and stillness while its performances differed between reduction and simplification on the one hand and between the use of chromatographic and linear abstraction on the other. As a result, to what is mentioned, abstraction has appeared in many different artistic forms underlying the systematicity of the plastic art history.However, according to a contemporary point of view that comes up with the scientific revolution, the art of optical deceiving (illusion) appeared to find a hybrid art form that locates between the geometricity of abstraction and the scientific, visual and psychological foundations that are linked with the i

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Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
Class consciousness in the contemporary Marxist political thought (selected models)
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Class consciousness represents its highest stage in the contemporary Marxist thought of Rosa Luxemburg and Antonio Gramsci, not just a reflection of reality, but rather a dialectical form through the reflection of consciousness on reality and its reproduction. The superiority over the infrastructure (historical materialism) promised the revolutionary class consciousness to be achieved spontaneously, and the seeds of a breakthrough are mass strikes, denying the role of the party to organize this awareness, limiting its role to the interconnection between classes, emphasizing the role of socialist democracy as a conscious vanguard for organizing spontaneity, struggle, and developing awareness during the revolutionary process and the leader

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