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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
Sat Jul 01 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Anti-microbial activity of Green Tea Extracts and Nicotine on the Growth, Biofilm Formation of Sali-vary Mutans Streptococci (in-vitro study)
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Background: The aim in vitro study was to isolate and identify salivary mutans Streptococci and determine the ability of Green Tea Extracts and Nicotine to inhibit Growth, Biofilm Formation by salivary mutans streptococci. Materials and methods: This study included a convenient sample of 40 Iraqi volunteers aged 18–23 years old from College of Dentistry \University of Baghdad. Commercial green tea and nicotine were prepared in different concentration to use in agar diffusion method for detect the activity of extract, and ELISA reader in MTP was used to determine the ability of salivary mutans Streptococci to form biofilm in the presence / and absent of extracts.to measure the biofilm inhibition rate. Results: Mutans Streptococci were s

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Evaluation of the functional response of Chrysoperla carnea (Stephens) (Neuroptera:Chrysopidae) larvae feeding on cabbage aphid, Brevicoryne brassicae (L.)(Homoptera: Aphididae) in laboratory
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This study evaluated the functional response of the larva of the predator Chrysoperla carnea by offering varying densities of cabbage aphid, Brevicoryne brassicae (L.) . Results showed conformity with type–II functional response, where the number of prey killed approaches asymptote hyperbolically as prey density increases (declining proportion of prey killed or the inverse density dependent) till it reached the stability stage determined by handling time and predator satiation. Also, the values of attack rate and handling time changed with age progress for both predator and prey. It has been observed an increase in the attack rate and reduction in handling time with the progress of the predator age when feeding on a particular nymphal in

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
A study of the effect of new cobalt (II) complex and cyclophosphamide drug on (GPT, ALP) activity by using in vivo system
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The present work involved a study the effect of cobalt(II) complex with formula [CoL(H2O)NO3] .4ETOH where L=Nitro [5-(P-nitro phenyl) -4-phenyl-1,2,4 traizole-3-dithiocarbamato hydrazide] aqua. (4) Ethanol and anti-cancer drug - cyclophosphamide on specific activity of two liver enzymes (GPT,ALP) by utilizing an in vivo system in female mice. On the enzymatic level an inhibition in the activity of GPT was noticed in different body organs such as liver, kidney and lung. The inhibition was noticed in both test and cyclophosphamide drug (cp). Mice were treated with three doses of cyclophosphamide (90,180, 250) ?g/ mouse for three days. The same doses were used for the cobalt (II) complex. The liver shows the highest rate of(GPT) inhibition co

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Publication Date
Mon Jun 17 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Two Antigen Preparations From Group A Streptococcus on Phagocytosis and Cellular Counts of Neutrophils and Monocytes in Albino Mice
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The phagocytic activity of peritoneal and blood cells counts with neutrophils and monocytes were evaluated in albino mice treated wtth two antigen preparations (A and B) from group A streptococci (GAS). Antigen A included water bathed bacteria at 70 °C for 60 minutes, while in Antigen B the bacteria was autoclaved at 121° C for 15 minutes. The animals were treated with 12 intraperitoneal doses of the antigens with intervals of three days (36 days). The 12th dose was a challenge dose (live bacteria). The first three doses of Antigen A increased the phagocytic index (PI) to a range of 76.46-78.69%, then a gradual decreased percentage was observed, especially at the challenge dose (PI=6.42%). The count of neutrophils and monocytes fol

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Effects of rotation and MHD on the Nonlinear Peristaltic Flow of a Jeffery Fluid in an Asymmetric Channel through a Porous Medium
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In this paper, the effect of both rotation and magnetic field on peristaltic transport of Jeffery fluid through a porous medium in a channel are studied analytically and computed numerically. Mathematical modeling is carried out by utilizing long wavelength and low Reynolds number assumptions. Closed form expressions for the pressure gradient, pressure rise, stream function, velocity and shear stress on the channel walls have been computed numerically. Effects of Hartman number, time mean flow, wave amplitude, porosity and rotation on the pressure gradient, pressure rise, stream function, velocity and shear stress are discussed in detail and shown graphically. The results indicate that the effect of Hartman number, time mean flow, wave a

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Publication Date
Thu Jul 27 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Clinicopathological Features of Colorectal Cancer in the Iraqi Population Focusing on Age and Early-Onset of Malignancy: A Descriptive Cross-Sectional Study
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Background: Colorectal cancer (CRC) is one of the top ten most common cancers worldwide. There are multiple risk factors for CRC, one of which is aging. However, in recent years, CRC has been reported in children. Objective: To describe the main characteristics and symptoms of CRC as well as highlight pathologic data for early-onset CRC. Methods: 79 CRC patients were recruited from the Oncology Teaching Hospital in the period February–December 2022. A questionnaire was used to collect demographic and clinical data. Results: 25 (31.6%) of patients were below 50 years of age. 52 (65.8%) patients had tumors in the colon. The most common symptom is bleeding per rectum in both age groups. There was no significant difference in patholog

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Publication Date
Wed Jun 09 2021
Journal Name
International Journal Of Pavement Research And Technology
Influence of Mellowing Periods on Short- and Long-Term Performance of Lime-Treated Clay Subgrade Soils
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Publication Date
Fri Jun 30 2023
Journal Name
Ingénierie Des Systèmes D Information
Performance Evaluation of a Multi Organizations Secure Internet of Vehicles Based on Hyperledger Fabric Blockchain Platform
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Publication Date
Mon Oct 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Protection Properties of He-Ne Laser (632.8 nm) Against UV-light (253.7 nm) On the Lymphocytes Blood Cellsand Its DNA.
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Background: He-Ne laser (632.8 nm) pre-irradiation may lead to modulate the damaging effects of ionizing radiation and decreasing in radiation damage on cells, by the induction of antioxidant defence mechanisms and accelerated the repair.
Objective: To study the protection properties of He-Ne laser (632.8 nm) pre-irradiation against UV light (253.7 nm) damage on human lymphocyte blood cells and its DNA.
Subject & Methods: 27 samples were processed only for lymphocyte blood cells separation, while a 45 samples for the extracted DNA from lymphocyte. The total of 72 sampleswere employed to evaluate the influence of He-Ne laser pre- irradiation against UV-light.
Results: The results showed that He-Ne laser (632.8 nm) pre-irradia

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Publication Date
Wed May 29 2019
Journal Name
Journal Of Legal Sciences
The Methodology of UAETrans Civil Actions Law Concerning Tort: An Analytical Comparative Study in Islamic Jurisprudence
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This paper deals with the position of the UAE Civil Transactions Law No. 5 of 1985 on the harmful act and how it dealt with this subject, and we know that the direct historical source of the civil transactions law is the Jordanian Civil Code. Some texts are quoted literally from this law. The Jordanian civil law is clearly influenced by the jurisprudence of Hanafi and the jurisprudential jurisprudence, while the general orientation of the UAE legislator is to adopt the most appropriate solutions in the jurisprudence with the introduction of the Maliki and Hanbali and Hanafi and Shafei, in the absence of legislation to rule the matter, the authors of the law The United Arab Emirates have changed some of the texts passed on to the Jordania

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