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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
Wed Jun 15 2022
Journal Name
Journal Of Legal Sciences
The Tort Caused by the Transmission of Coronavirus Infection (A comparative study)
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        The Corona pandemic has raised many repercussions on all levels and fields, and several questions have arisen, especially in the legal field, where many responsibilities arise due to the way this pandemic is dealt with, exploited by some, or neglected some obligations imposed to confrontit. Civil responsibility emerges as an important part in the scope of dealing with the effects of the Corona pandemic, as some people deliberately or negligently tend to harm others, which calls for resorting to the provisions of civil responsibility. It seems that the burden of civil responsibility falls not only on individuals, but also on private and public legal persons alike.

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Publication Date
Tue Jan 01 2013
Journal Name
Brain Research Bulletin
A note on the probability distribution function of the surface electromyogram signal
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Publication Date
Thu Apr 04 2024
Journal Name
The International Tinnitus Journal
Efficacy of Sars-Cov-2 Vaccines on Severity of Coronavirus Disease in Iraq.
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Vaccination against novel Coronavirus (SARS-CoV-2) become highly recommended. In Iraq, three vaccines are available. They are Pfizer-Biontech, Oxford-AstraZenica, and Sino harm vaccines. A cross-sectional retrospective study was performed to a total of 2399 individual who are vaccinated with one of the available vaccines. People who are infected with Covid-19 before and/or after vaccination of either studied SARS-CoV-2 vaccines were also involved in this study (1175 case). Signs and symptoms have been reported for each of confirmed positive cases of Coronavirus disease. Statistical data analyses were applied to reveal the effect of different SARS-CoV-2 vaccines on the incidence of novel coronavirus disease among Iraqi population. Also, the

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Publication Date
Mon Nov 14 2022
Journal Name
Biomedicine
Molecular characterization of HBB gene mutations in beta-thalassemia patients of Southern Iraq
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Introduction and Aim: Beta-thalassemia is a serious inherited genetic disorder and an increasing health burden globally. Beta -thalassemia is caused by genetic globin abnormalities within the hemoglobin beta (HBB) gene. This study aimed to characterize the HBB gene mutations in beta -thalassemia among southern Iraqi patients. Materials and Methods: The study included 30 beta -thalassemia patients referred to the Thi-Qar Center for Genetic Diseases, Iraq and 15 control samples from a random group of apparently healthy individuals. Genomic DNA was isolated from blood sample collected from each individual. The DNA was amplified for specific regions of the HBB gene and the amplified products sequenced. The sequences generated were analysed for

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Publication Date
Sat Jul 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Predicting of heavy metals in some areas of Iraq using spectral analysis techniques
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Abstract<p>Soil that has been contaminated by heavy metals is a serious environmental problem. A different approach for forecasting a variety of soil physical parameters is reflected spectroscopy is a low-cost, quick, and repeatable analytical method. The objectives of this paper are to predict heavy metal (Ti, Cr, Sr, Fe, Zn, Cu and Pb) soil contamination in central and southern Iraq using spectroscopy data. An XRF was used to quantify the levels of heavy metals in a total of 53 soil samples from Baghdad and ThiQar, and a spectrogram was used to examine how well spectral data might predict the presence of heavy metals metals. The partial least squares regression PLSR models performed well in pr</p> ... Show More
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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Geochemical Correlation of Mishrif Formation in AL-Nasiriyah Oil Field/ South of Iraq
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Gas Chromatography GC, Gas Chromatography–Mass spectrometry GC/MS techniques used for analysis of the crude oils that taken from (10) producing wells in Nasiriyah oil field including (NS-1, NS-3, NS-4, NS-5, NS-6, NS-7, NS-8, NS-9, NS-10, and NS-12) from Mishrif reservoir . This reservoir is one of the important reservoirs in Al-Nasiriyah oil field, and it will be the main subject in the current study in order to provide information of crude oil analysis in this area, also to provide information on its characterizations. Mishrif Formation is one of the principle carbonate reservoir in central and southern Iraq. It is part of the wasia group and widespread throughout the Arabian gulf, It is deposited during Cenomanian-Early Turonian cyc

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Accumulation Detection of Cadmium in some land-use soil of Baghdad city, Iraq
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    This study aims to detect cadmium accumulation in the soil of Baghdad. Twenty soil samples were collected randomly during November 2020 to cover the study area, emphasizing the nature of each area (agricultural, commercial, industrial, residential, roadside, and waste dumping sites). All soil samples were subjected to geochemical analysis using atomic absorption spectrometry (ASS) to determine the concentration of cadmium in Baghdad soil. The laboratory data was utilized to design the spatial analysis map using Arc GIS 10.4.1 to investigate the spatial distribution of cadmium. The results demonstrated that the total content of cadmium in the study area ranged from 0.121to 1.78 mg/kg. All results of cadmium concentrations are withi

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Publication Date
Tue May 12 2009
Journal Name
World Environmental And Water Resources Congress 2009
Modeling the Evolution of Incised Streams in Hammar Mesopotomian Marsh with Emphasis on the Contribution of Tidal Flow in the Filling Requirements
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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
Journal Of Legal Sciences
Lease Common Money under the Palestinian Legislation : A Comparative Study
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The study aimed to shed light on the provisions of the lease of the common money as a whole or the common share, these provisions still raise problems when applied, and the fact is that the lease contract concluded by all or one of the partners with others is based on the exchange of a clear benefit, which is the exploitation of the real estate that is a circle between these partners Considering that they are one person in the eyes of the law and he is the landlord or by one of their partners, the researcher compared the texts of the articles of the Journal of Justice Rulings - from which most of the rulings were derived because they are applied in Palestine - with the texts of the Egyptian Civil Code No. 131 of 1948; This is to make a b

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