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Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Re-evaluation of lunation of the activity of somantibacterial drugs against clinical isolates of Escherichia coli in al- najaf al- ashref governorate
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ackground: Escherichia coli is one of the most
important bacterial pathogen that can cause several
disease to human being . In our study we try to
investigate the sensitivity resistance pattern of
Escherichia coli against three antibiotics ( Amikacin,
Nalidixic acid and Cephalexin).
Methods: For this purpose we collected 51 clinical
isolates of Escherichia coli from stool and urine of
outpatient and inpatient patients from different wards
of AL-SADER Teaching Hospital in AL-NAJAF
AL-ASHRAf, IRAQ, and tested by culture and
sensitivity test .
Results: The results appeared that Amikacin show
the highest percentage of sensitivity ( 66.66 % ) ,
while Cephalexin show the lowest percentage of
sensiti

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
Study the Impact of Silica Nanoparticles on the Properties of Several Dyes for the Fabrication of a Random Laser Gain Medium
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Random laser gain media is synthesized with different types of dye at the same concentration (1×10-3 M) as an active material and silicon dioxide NPs (silica SiO2) as scatter centers through the Sol-Gel technique. The prepared samples are tested with UV–Vis spectroscopy, Fluorescence Spectroscopy, Field Emission Scanning Electron Microscopy (FESEM), and Energy Dispersive X-ray Diffraction (EDX). The end result demonstrates that doped dyes with silica nanoparticles at a concentration of 0.0016 mol/ml have lower absorbance and higher fluorescence spectra than pure dyes. FESEM scans revealed that the morphology of nanocrystalline silica is clusters of nano-sized spherical particles in the range (25-67) nm. It is con

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Publication Date
Tue Dec 16 2008
Journal Name
Journal Of Planner And Development
City of Baghdad Analysis of the mechanisms of economic action in the development and development
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The economy of a city has an important role not only in its establishment but also in its development. This is quite clear in the city of Baghdad throughout its history since its building in 762 A.D. In addition, most of its problems that the city is suffering from are basically related to not giving enough importance to the economic factors in the master planning of Baghdad since 1950’s. This may explain the failiars of master plans in dealing with the actual population growth and the city's inability to absorb such increases and interrelated and diverse activities which are negatively reflected on the economic variables particularly the effect on the land values, and the strong competitions amongst the land uses without previ

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Contribution of Behavioral Disorders to Predicting Bullying Patterns in a Sample of Adolescents with Autism Spectrum Disorder: College of Education and Arts - Northern Border University - Kingdom of Saudi Arabia.
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The present study aims to identify the role of behavioral disorders (anxiety disorder, behavior disorder "behavior", confrontation and challenge disorder, aggressive behavior) in predicting bullying patterns (verbal, physical, electronic, school) in a sample of adolescents with autism spectrum disorder. For this purpose, the researcher developed scales to measure the behavioral disorders and the bullying patterns among adolescents with autism spectrum disorder. The researcher adopted the descriptive survey approach. The study sample consists of (80) adolescents with autism spectrum disorder with ages range from (15-19 years) and (45-53 years old) in association with israr association for people with special needs in the northern borders

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The effectiveness of prediction and clairvoyance and its functions in the inner space
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The research dealt with the effectiveness of prediction and foresight in design as a phenomenon that plays a role in the recipient's engagement with the design, as it shows the interaction between the recipient and the interior space. The designer is keen to diversify his formal vocabulary in a way that secures visual values that call for aesthetic integration, as well as securing mental and kinetic behavioral understanding in the interior space.
As the designer deals with a three-dimensional space that carries many visual scenes, the designer should not leave anything from it without standing on it with study and investigation, and puts the user as a basic goal as he provides interpretive data through prediction and foresight that le

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Music and Singing in The Heritage of Baghdadi The 1930s is a Model
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Music and singing are always associated with the movement of society and the emergence of cultural and artistic activities other.
The social and political transformations of the 1930s helped to disseminate the study Music and music in the city of Baghdad and across Iraq This is the beginning of a new era of musical art alongside other arts.
While achieving musical arts A new step was advanced by publishing a technical study among the younger generation they were looking for to contribute to the musical field On the other hand, the city of Baghdad during the period of research many musical and musical performances Egyptian teams have provided many artistic activities and events which have had a significant impact on the development

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Evaluating the performance of inspectors general offices in reducing corruption According to global indicators(Field research comparative)
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Abstract

        This research aims to evaluate the application of the inspectors general of global indicators offices according to the axles (leadership, strategy and planning, employees, partners and resources, process management) and through the assumption main research which states that (there is an application for global indicators to evaluate performance in the offices of the ministries under study) which are subdivided into five sub-hypotheses according to the classification and division of the five axes of the checklist.

The researchers have taken refuge in the process of assessing the performance of the check list which included global i

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Anemia and The Level of IL-6 in Children Infected with Entamoeba histolytica and Giardia lamblia
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The relation between anemia and inflammatory immune response has lately had much attention. This research was conducted from October 2018 until April 2019, including  (110) children below 12 years from both gender in some Hospitals, Primary Health care centers, Public Primary Schools and Kindergarten in Baghdad, Iraq. The objective of this study is to determine the possible correlation between iron deficiency anemia and inflammatory immune response  among children infected with Entamoeba  histolytica or Giardia  lamblia. Blood samples were taken from all groups to measure  hemoglobin level, serum iron, total iron binding capacity (TIBC), mean corpuscular volume (MCV), and mean corpuscular  hemoglobin concentration

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Scopus (3)
Scopus Clarivate Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The human sense organs and it's significance In the great Qur'an: The human sense organs and it's significance In the great Qur'an
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Abstract:
Thanks for people's God who brought the great book, prays and peace for
his prophet "Mohammad" the master of missioners to all people.
Allah created human being in it's best way and give him a soul thus ,
he will be a human with faith that has movement and life and the centre of his
soul is the sense which differentiate human from other animals. This
sensation generated from different senses that made the soul.
God had given him a protected heart, talkative tounge and clear seeing
to understand with consideration, so he will prevent himself of falling in wrong
by thinking and situation that he will pass by.
The significance and probability of sensation had talken our attention in
Qur'an . Hence

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Publication Date
Sat Sep 13 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The association of crevicular albumin level with the severity of periodontal destruction in chronic periodontitis patients after initial periodontal treatment
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Background: Gingival crevice fluid (GCF) is a mixture of substances derived from serum, leukocytes, and structural cells of periodontium and oral bacteria. These substances possess a great potential for serving as indicators of periodontal disease and healing after therapy the main purpose of this study was to find if there is a difference in albumin concentration between healthy and diseased periodontal tissues and to compare between diseased group according to pocket depth Materials and methods: total sample composed of 60 pockets found in 35 patients all of them had no history of any systemic disease, The samples were divided in to three main group that include two diseased groups divided according to the depth of the periodontal pocket

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