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The role of audit committees in reducing the risk of external Auditors Engagement Regarding Accepting Assignment: An Applied research in a sample of Iraqi private banks And Audit Bureaus
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The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the nomination of external auditor to be employed، setting the fees for him and being provided with necessary facilities to perform his audit missions by coordinating with internal audit and working as communication channel with administration board، and to follow up how the administration responds to observations mentioned in his report to be tackled and avoided. Then suggested disciplines are concluded to estimate the risk of auditors’ engagement regarding accepting assignment and setting fees. These disciplines are addressed to the Council of Accounting and Auditing profession in Republic of Iraq to assist auditors in dealing with engagement risk and rationalize their professional judgments concerned with that judgment. To accomplish the goals of the research، the following items are studied thoroughly in the field study:

  Studying and assessing current and actual performance of audit committees in private Iraqi banks as a sample of research by studying released financial annual reports of these companies for the period 2009-2012 ، as well as some officials in directorate general of banking and credit control in  the CBI.

Design a questionnaire to solicit the views of a number of auditors in the offices and audit firms approved، and distributed (50) questionnaire

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Publication Date
Tue May 07 2019
Journal Name
Proteomics
Proteomic Analysis of Stromal and Epithelial Cell Communications in Human Endometrial Cancer Using a Unique 3D Co‐Culture Model
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Abstract<p>Epithelial and stromal communications are essential for normal uterine functions and their dysregulation contributes to the pathogenesis of many diseases including infertility, endometriosis, and cancer. Although many studies have highlighted the advantages of culturing cells in 3D compared to the conventional 2D culture system, one of the major limitations of these systems is the lack of incorporation of cells from non‐epithelial lineages. In an effort to develop a culture system incorporating both stromal and epithelial cells, 3D endometrial cancer spheroids are developed by co‐culturing endometrial stromal cells with cancerous epithelial cells. The spheroids developed by this method are phenot</p> ... Show More
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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
A novel finding of il-9 genetic polymorphism (rs17317275) and serum level in rheumatoid arthritis patients infected with CMV
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RA is a complex chronic disease, primarily affects the lining of the synovial joints and can cause progressive disability, premature death, and socioeconomic burdens. The clinical manifestations of symmetrical joint involvement include arthralgia, swelling, redness, and even limiting the range of motion. The pathogenesis is not known therefore the study included Rheumatoid arthritis (RA) is one of systemic inflammatory diseases that characterized by a progressive disabling course. The study included patients suffering from RA and as healthy controls. immunological and genetic factor were evaluated in each subject by using serum level of cytokine and genetic factor. The etiopathology of the disease is not well known for this reason the study

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Chages in Sex Hormones in Female Working in Battries Manufacturing Plant
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Lead has toxic effects on reproduction of both male and female.  It can cause decreased sex drive ,  infertility and abnormal menstrual cycle  in women.  This study was designed to evaluate the effect of exposure to lead in batteries female workers on sex hormones level in the serum.Thirty nine (39) female workers (volunteers) in Iraqi Batteries Manufacturing Plants, Al-Waziriya / Baghdad  were participated in this study. They are classified into 3 groups,  first group included fourteen (14) female that  have been employed for 1-7 years ,  second  group  included thirteen (13) female that have been employed for 8-14 years , third  grou

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Multiple Intelligences on the Acquisition of Science Operations by Middle School Students of Arabic Grammar
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The current research aims to identify the multiple intelligences in the fourth students’ acquisition of the literary processes of Arabic grammar and to identify the differences in multiple intelligence according to gender (males - females). The study was determined for students of the fourth literary preparatory Al-Hakim Preparatory (for males) and Rabat Preparatory (for females) of the Second Karkh Education Directorate, topics from the Arabic grammar subject (past tense, present tense, imperative, subject, and object) for the first semester of the academic year 2019-2020. The results showed that there were no statistically significant differences at the significance level (0.05) between the average scores of the students who were tau

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Spatial Aesthetics in the Novels (Shai Al-Aroos by Maysaloon Hadi) and (Qiyamat Baghdad by Alya Talib) Balance Technical Study
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This study aims to create spatial balance between two Iraqi writers' novels (Maysaloon
Hadi, Alya Talib) technical and objective illustrates similarity points and difference in the
writers' style. We depended in our research on spatial classification considering the aggressive
and friendly, since the writers focused on them.
The research study concluded to many sides, some of which are similar and some are
different. Firstly, ingenuity description of the writers. Followed by the deep connection they
have. Because of the personal experience it emanated from alienation sensations and nostalgia
to deep roots to homeland.
On the other hand, difference aspects, we see Maysaloon takes symbols and illusions
unlike Aly

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Publication Date
Fri May 30 2025
Journal Name
Iraqi Journal Of Science
The study of Histone Deacetylases Immunoexpression in relation to Regulating Vascular Endothelial Growth Factor (VEGF) Implicated in Malignant Progression of Colorectal cancer
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Colorectal cancer is a malignant condition that can arise from multiple causative factors. It ranks second, behind lung cancer, as a leading cause of cancer-related deaths worldwide. Extensive research has been conducted to unravel the genetic underpinnings and molecular mechanisms underlying the development of colorectal cancer (CRC). However, epigenetic modifications of histones at the DNA level have become significantly involved in several malignant diseases such as CRC. Hence, this research sought to assess, for the first time locally, the immunoexpression of HDAC-1 and 3 in a group of colorectal patients. Additionally, we explored potential correlations between the expression of HDAC-1, 3 and VEGF. This retrospective study enco

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Natural Products of Lactococcus Overcome Nosocomial Infection in Some of Baghdad Hospitals in Iraq
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Nosocomial infections (NIs) are hospital-acquired associated infections, and also contracted due to the infections or toxins that exist in some location, like hospital. Therefore in our study, 4 Lactic acid bacteria (LAB) isolates were obtained from dairy product (Lactobacillus brevis, L. acidophilus, Lactococcus raffinolactis and Lactococcus lactis) and were tested for Bacteriocin production to select Lactococcus lactis among them. Cell free supernatant (CFS), Lipid and partial purification of protein La. Lactis had high inhibitory effect against test pathogens (E. coli, Bacillus cereus, Staphylococcus aureus and Streptococcus). 30 isolates that diagnosed by Vitec, were isol

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Engineering
Impact of the Weir Slit Location, the Flow Intensity and the Bed Sand on the Scouring Area and Depth at the Dam Upstream
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A total of 48 experiments were conducted to investigate the impact of slit weir dimensions and locations on the maximum scour depth and scour area created upstream. The slit weir model was a 110 mm slit opening, and it was installed at the end of the working section in a laboratory flume. The flume was 10.0 m long, 30 cm wide, 30 cm deep, and almost middle. It includes a 2 m working section with a mobile bed with 110 mm in thickness. In the mobile bed, two types of nonuniform sand (with a geometric standard deviation of 1.58 and 1.6) were tested separately. The weir dimensions and location were changed with flow rates. Then dimensions of the slit weir were changed from 60 x 110 mm to 60 x 70 mm (width x height), while th

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
A Comparison between High Ablative Versus Usual Dosages of Iodine-131 in Inducing Hypothyroidism After One Year of Therapy in Hyperthyroid Patients
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Background: Radioactive iodine-131 therapy is highly effective in treating patients with hyperthyroidism. An ablative dose is preferred by a number of endocrinologists, and, a fixed dose protocol seems to be better than a calculated dose in real practice.

Objective: To check for hypothyroidism in hyperthyroid patients one year after RAI therapy, comparing between the results of high ablative versus usual dosages of RAI-131.

 Methods:  This study included 174 hyperthyroid patients, 101 males and 73 females, divided into 2 groups, the first consisted of 162 patients given a usual fixed dose of RAI while the second consisted of 12 patients given a high fixed ablati

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Adolescents' Quality of life in Hilla City
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Objective(s): The present study describes the quality of life (QOL) among adolescents with age of (12-22) year old and identifies factors that may be associated with it. Methodology: A cross-sectional design is carried throughout to evaluate adolescents' quality of life in Hilla City for the period of September 2nd 2016 to November 6th 2016. The present study is conducted in different settings that include schools and colleges in Hilla City. A non-probability "purposive" sample of (144) participant is selected and comprised of (50%) males and (50%) females. An instrument is constructed for the intent of the st

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