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The Impact of Adequacy and Authoritative Evidences in the Audit Risks: An Exploratory Research for A Sample Views of Auditors in Iraq
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The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research contains some conclusions and recommendations.

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Publication Date
Sun Jan 08 2017
Journal Name
International Journal Of Information Technology And Computer Science
Adaptive Modeling of Urban Dynamics during Armada Event using CDRs
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Publication Date
Tue Jan 01 2019
Journal Name
Reviews In Medical Microbiology
Virulence factors genotyping of Klebsiella pneumoniae clinical isolates from Baghdad
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Seventy of Klebsiella pneumoniae isolates had been collected from some Hospitals in Baghdad city from October to December 2017. The 70 isolates were taken from diverse clinical specimens. All K. pneumoniae isolates were identified based on API 20 E and Vitek2 compact system. Antibiotics sensitivity test was carried out toward 10 antibiotics using discs diffusion method. The level of antibiotics resistance was 81.42% for Ceftriaxone, whereas the low level of antibiotics resistance was 37.14% for Piperacillin. K. pneumoniae isolates were typed genotypically by using two different methods of amplification, multiplex-PCR and enterobacterial repetitive intergenic consensus (ERIC)-PCR typing methods. Results showed that out of 70 isolates, there

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Publication Date
Tue Dec 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Performance Evaluation of Three Phase Spray Direct Contact Heat Exchanger
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The present investigation deals with experimental study of three-phase direct-contact heat exchanger, for water-Freon R11 system, where water is the continuous phase (liquid) and Freon R11 (liquid-gas) is the dispersed phase. The test section consisted of a cylindrical Perspex column with inner diameter 8cm and 1.2m long, in which, water was to be confined. Liquid Freon R11 drops were injected into the hot water filled column, through a special design of distributors at the bottom of the column. The liquid Freon R11 drops rose on their way up and evaporated into two-phase bubbles at atmospheric pressure. The study was devoted to express the effect of process variables such as c

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Publication Date
Mon Mar 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of atropine from Datura Innoxia using liquid membrane Technique
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Selective recovery of atropine from Datura innoxia seeds was studied. Applying pertraction in a rotating film contactor (RFC) the alkaloid was successfully recovered from native aqueous extracts obtained from the plant seeds. Decane as a liquid membrane and sulfuric acid as a stripping agent were used. Pertraction from native liquid extracts provided also a good atropine refinement, since the most of co-extracted from the plant species remained in the feed or membrane solution. Solid–liquid extraction of atropine from Datura innoxia seeds was coupled with RF-pertraction in order to purify simultaneously the extract obtained from the plant. Applying the integrated process, proposed in this study, a product containing 92.6% atropine was

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Publication Date
Tue Apr 01 2025
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Knowledge Management System Requirements According to ISO 30401
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This Paper assesses the knowledge management system (KMS) requirements at Al-Ameed University concerning ISO 30401:2022. Specifically, the research aims to ascertain the degree to which international standards have been complied with and gaps that have been identified. A case study was conducted using field observations, interviews, and checklists to assess the institution's compliance with the KMS framework. The level of implementation and documentation of knowledge management processes was assessed using a seven-point scale. The findings reveal that Al-Ameed University has severe gaps in knowledge creation, sharing, and support for knowledge management in terms of strategic leadership. While certain elements like availability of r

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Paramedical Specialty Students' Knowledge about Swine Flu Pandemic
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Objectives: This study aims to assess the knowledge, regarding Swine Flu pandemic among a sample of paramedical
specialty students of Medical Technology Institute (Baghdad).
Methodology: The study sample included (110) male and female students, randomly selected, and data was collected by
previously prepared questionnaire including different questions covering different clinic-epidemiological aspects of the
disease and followed by statistical analysis using simple binomial tests and average percentage of correct answers.
Results: The higher percentage of correct responses regarding causative virus 83%, it is respiratory disease 83%,
transmission among people through the droplets 83%, and by touching contaminated surface

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Improving Wear Properties of 392 Al Alloy Using Centrifugal Casting
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The microstructure and wear properties of 392 Al alloy with different Mg contents were studied using centrifugal casting. All melted alloys were heated to 800 ºC and poured into the preheated centrifugal casting mold (200-250 ºC) at different mould rotational speeds (1500, 1900 and 2300 r.p.m).  It is clear from the results obtained that wear rate was dependent on the Mg content, applied load and mould rotational speed. Furthermore, wear test showed that the minimum wear rate was found in the inner layer of produced rings at mould rotational speed of 1900 r.p.m and Mg content of 5%.

 

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Stimulation of Macrophage Cells Against Cutaneous Leishmaniasis Using Silver Nanoparticles
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Cutaneous leishmaniasis is a disease caused by Leishmania tropica parasite. Current treatments for this parasite are undesirable because of their toxicity, resistance, and high cost. Macrophages are key players against pathogens. Nitric oxide (NO), a molecule produce by immune cells, controls intracellular killing of pathogens during infection. Silver nanoparticles (Ag NPs) demonstrated broad-spectrum activity against various types of infectious diseases. It has the ability to stimulate oxygen species production.  This study aims to analyze the macrophages activation through NO production and estimate the cytotoxicity based on the lactate dehydrogenase (LDH) release upon exposure to L. tropica and

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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Reduction of NOx using Locally Prepared Catalysts with Ammonia
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Publication Date
Sun Feb 25 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
BIODEGRADATION OF POLYSTYRENE BY PLASTIVORES GREATER WAXWORMS LARVAE (Galleria mellonella).
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This study was aimed to find and test biological methods for reducing the aggregation of plastics such as PS in the environment  and study the ability of Greater Wax worms larvae (Galleria mellonella) to eat PS that similar in the its structure to beeswax .Weight loss, morphology changes ,FTIR spectroscopy  and GC-mass analysis were performed which showed changes in chemical properties of the PS due to degradation. In this study  the percentage of weight loss was 33% in the PS treated with G. mellonella. FTIR of PS frass showed the disappearance of aromatic cycle band that was found in the origin PS at region more than 3000 cm-1. Also The PS frass samples from wax worms larvae revealed the creation of a new O-H stretching alcohol

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