Preferred Language
Articles
/
jpgiafs-371
A Proposed Framework to Developing the Auditor's Reporting in Iraq in Accordance With the International Standards on Auditing
...Show More Authors

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and  Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .       

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Medical Physics, Clinical Engineering And Radiation Oncology
The Use of Left Ventricular Myocardial Stiffness Index as a Predictor of Myocardial Performance in Patients with Systemic Hypertension
...Show More Authors

Our aim was to investigate the changes in the myocardium stiffness index for patients suffering from systemic hypertension, and to assess their left ventricular performance. We studied 263 hypertensive patients and 166 healthy subjects as a control group. By using conventional Doppler echocardiography, the following parameters were measured—Left ventricular end diastolic diameter, left ventricular end systolic diameter, transmitral early velocity, isovolumic relaxation time, and isovolumic contraction time. Tissue Doppler imaging (TDI) was used in the measurements of the early mitral annular velocity (Ea) and the diastolic stiffness was obtained by calculating the ratio E\Ea\LVIDd. Index myocardial performance (IMP) was calculated

... Show More
View Publication
Crossref (3)
Crossref
Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
A study of histological changes in the Diaphragm of male albino mice administered with aqueous extract of chamomileflowers Chamomillarecutita
...Show More Authors

The chamomile is one of the most important medicinal plants recommended for treatment of asthma and some respiratory system diseases. This research was designed to research the effects of aqueous extract of chamomillarecutita on histological structure of Diaphragm of albino mice. The study included 40 male albino mice Musmusculus, their age ranged from (5-7) weeks.The mices were divided randomly to 5 groups and oral administered with 1 ml every day for 10 days:- First Group G1: consider as control group and treated with normal saline,Second Group G2: was treated with aqueous extract of chamomile with concentration of 3 gm /100 ml D.W, Third Group G3: was treated with aqueous extract of chamomile with concentration of 5 gm /100 ml D.W.Fourth

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Statistical Sciences
Use the robust RFCH method with a polychoric correlation matrix in structural equation modeling When you are ordinal data
...Show More Authors

View Publication
Crossref
Publication Date
Thu May 12 2011
Journal Name
Iraqi Journal Of Medical Science
A comparative study between the side effects of copper intrauterine device in women with non-scarred and scarred uterus
...Show More Authors

Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Using the Elzaki decomposition method to solve nonlinear fractional differential equations with the Caputo-Fabrizio fractional operator
...Show More Authors

The techniques of fractional calculus are applied successfully in many branches of science and engineering, one of the techniques is the Elzaki Adomian decomposition method (EADM), which researchers did not study with the fractional derivative of Caputo Fabrizio. This work aims to study the Elzaki Adomian decomposition method (EADM) to solve fractional differential equations with the Caputo-Fabrizio derivative. We presented the algorithm of this method with the CF operator and discussed its convergence by using the method of the Cauchy series then, the method has applied to solve Burger, heat-like, and, couped Burger equations with the Caputo -Fabrizio operator. To conclude the method was convergent and effective for solving this type of

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (5)
Scopus Crossref
Publication Date
Sat Dec 03 2016
Journal Name
Journal Of Genetic And Environmental Resources Conservation
Examination the efficiency of NDVI index by comparing with STVI-4 index to recognize the vegetation cover
...Show More Authors

Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Scoping Study on Lightweight Cryptography Reviews in IoT
...Show More Authors

The efforts in designing and developing lightweight cryptography (LWC) started a decade ago. Many scholarly studies in literature report the enhancement of conventional cryptographic algorithms and the development of new algorithms. This significant number of studies resulted in the rise of many review studies on LWC in IoT. Due to the vast number of review studies on LWC in IoT, it is not known what the studies cover and how extensive the review studies are. Therefore, this article aimed to bridge the gap in the review studies by conducting a systematic scoping study. It analyzed the existing review articles on LWC in IoT to discover the extensiveness of the reviews and the topics covered. The results of the study suggested that many re

... Show More
View Publication Preview PDF
Scopus (15)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Modeling Human Capital Impact on the Development of the Iraqi Oil Industry
...Show More Authors

Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Nov 24 2025
Journal Name
Al–bahith Al–a'alami
Media separation: The Relationship of Arab Immigrants with the Media of the Countries of Diaspora (Sweden as a model) (A Research Derived from PhD Dissertation)
...Show More Authors

The research seeks to study the subject (Media separation: the Relationship of Arab Immigrants with the Media of the Countries of Diaspora/ Sweden as a model). Where this phenomenon, "problem" has not been subjected to an in-depth study to find out the causes of this media separation and its repercussions on the immigrant, whether in the problem of integration, or his opportunity to work, or adapt to live in the new society.

Separation is a kind of word that is rarely used in Arabic media studies, relevant, sometimes, to the meaning of “refraining from watching TV or listening to the radio or reading newspapers”. Sometimes, it means “not tuning to or using any form of media like radios or newspapers to be updated about what

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Value of random urinary calcium to creatinine ratio in diagnosing hypercalciuria in children with nocturnal enuresis
...Show More Authors

Background:Nocturnal Enuresis is a common problem affecting 20% of five years old children and up to 2% of adolescent and young adult. Although it is a self limiting benign condition, it has social and psychological impact on the child and his family. Many pathophysiological theories had been suggested, but none is confirmed. Hypercalciuria has been suggested to be associated with higher incidence of nocturnal enuresis. Objectives:The aim of our study to test the value of Ca/Cr ratio, on random urine sample, in diagnosing hypercalciuria in enuretic children. Type of study: Cross sectional study.Methods:Forty four enuretic children were enrolled in this study and forty five children without nocturnal enuresis were taken as control group.

... Show More
View Publication Preview PDF