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Survey theopinions professional and academics on building the strategy of internal audit function and the possibility of keeping abreast of developments
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The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Polyamide (Nylon 6) Micro-Particles Incorporation into RTV Maxillofacial Silicone Elastomer on Tear and Tensile Strength
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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
Effect of Anti Mullerian Hormone (AMH) on Hyperthyroidism with and without polycystic ovarian syndrome (PCOS) in female patients
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Effect Anti-Mullerian Hormone (AMH) on thyroid levels in patients with and
without polycystic ovarian syndrome PCOS was studied, The results showed an
increase in AMH ,T3 ,T4 with increase of age while TSH , BMI decreased with
increase of age comparing to control in hyperthyroidism with PCOS patients.
Otherwise an increase in AMH, TSH, BMI, T3 and T4 with increase of Age
compared to healthy group in hyperthyroidism without PCOS. Effect of ovarian
hormones (AMH) on inventory levels of thyroid and perturbations in terms of
increases and its impact obesity as well as fertility in women was declared in this
research. Serum Anti-Müllerian Hormone (AMH) was assessed using enzyme linked
immunosorbent kit [Elisa] whil

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
In Vitro Effect of Mannitol Stress and γ-ray on Secondary Products From Golden Sunrise Cherry Tomato Callus
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Effect of drought stress induced by mannitol on secondary products in callus of Golden Sunrise cherry tomatoes were studied in vitro. Seeds were irradiated with gamma at the doses (0, 20, or 40 Gy), and germinated on Murashige and Skoog, (MS) basal medium. Callus were initiated from cotyledon leaf explants using a combination of (2.0 kin + 2.0 IAA mg. l-1) then transferred into MS medium supplemented with mannitol at concentrations of (0, 40, and 60 g.l-1). Vitamin C(vit C), enzyme activity, Ascorbate peroxidase (Apx), and Amylase  enzymes, Proline amino acid and β- carotene were quantified by high-performance Performance Liquid Chromatography (HPLC). Results revealed that, highest contents of (Apx) 128.16 µg. m

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Publication Date
Wed Mar 01 2017
Journal Name
Journal Of Al-nahrain University-science
Cytological Effects of Mutagenic Agents and NaCl on Mitotic Division in Two Iraqi Rice (Oryza sativa L.) Genotypes
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This study was carried out to determine the effects of NaCl (0.00, 50, 100, 150, 180 or 200) mM and two different types of mutagens chemical mutagen ethyl methyl sulphonate (EMS) at 0.5% and physical mutagen UV-B irradiation (40 min time exposure), on mitotic division in two Iraqi rice genotypes Amber 33 (A33) and Amber Baghdad (AB). Different concentrations of NaCl were used. Mitotic index (MI %) was decreased significantly by increasing NaCl concentration, however the highest mitotic index was recorded in mutated genotypes with EMS and UV-B. Different abnormal chromosomes were noticed in mutated plants. Results showed high percentage of abnormal chromosomes in EMS mutated genotypes. In addition no significant differences between genotypes

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Publication Date
Mon May 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Metformin and Glimepiride Treatment on Some Biochemical Parameters in Diabetic Male Patients with Chronic Renal Failure
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The present study was included a measurements of fasting serum glucose, total protein, potassium, and calcium levels in the sera of 25 diabetic male patients suffer from chronic renal failure; their ages range were (32-75) and compared them with 25 healthy males as control group. The aim of this study was to study the effects of antidiabetic drugs on some biochemical parameters such as fasting serum glucose, serum total protein, serum potassium and calcium. The current results demonstrated a hyperkalemia in patients and this increasing of potassium is significantly (p = 0.03), but calcium level showed no significant variations ( p>0.05 ), and serum total protein was significantly decreased in patients as compared to t

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Publication Date
Fri May 21 2021
Journal Name
International Journal Of Pavement Research And Technology
Developing Resilient Modulus Prediction Models Based on Experimental Results of Crushed Hornfels Mixes with Different Gradations and Plasticity
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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Control of Gray Mold on Tomato plants by Spraying Piper nigrum and Urtica dioica Extracts under Greenhouse Condition
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Field experimented were examined the effects of Piper nigrum and Urtica dioica extracts on the gray mold disease in tomato that caused by Botrytis cinerea. To evaluate the inducing resistance of these extracts, many treatments were sprayed on tomato leaves, including methanolic and aquatic extracts, Silver nano particles biosynthesis (AgNPs) and water as (control).

The results indicated that the resistance of tomato plants was increased when tomato plant sprayed first with Methanolic P. nigrum extracts and after 4 hours sprayed with B. cinerea. Also, spraying with methanolic and aquatic AgNPs P. nigrum extract were reduced gray mold disease. These results were showed that

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Publication Date
Fri Dec 01 2023
Journal Name
Bahrain Medical Bulletin
Effectiveness of Instructional Program on Nurses’ Knowledge Concerning Palliative and Supportive Care for old Adults with Heart Failure
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Abstract Background: The prevalence of heart failure (HF) continues to increase with an increase in the aging population. Palliative care should be integrated into routine disease management for all patients with serious illness, regardless of settings or prognosis. Objectives: The purposes of this study were to determine the level of knowledge of nurses concerning palliative care for patients with heart failure after implementation of instructional program. Design: The study was a quasi-experimental study and consists of 60 nurses. Setting: The study was conducted between17th November 2021, to 10th February 2022, at three teaching hospitals in Baghdad city, Iraq. Method: A non-probability (purposive) sample was utilized, nurses who agreed

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Study of Role for Allium Sativum L. and Melatonin in Reduce Methotrexate Side Effect on Normal Male Rabbets
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This study was to evaluate the role of garlic and melatonin in the reduction of the toxic effect of the drug methotrexate with concentrations 0.52 mg/ kg of body weight of rabbits on total count of white blood cells and enzymes liver functions, used in this study (90) of the male rabbits ,were randomly divided into five groups, six rabbits in each group, given all the animals normal food during the experimental period of 30 days, explained to the animals at the end of each period of experience and took blood samples to count white blood cells, measure liver function enzymes like Aspartate aminotransferase (AST), Alanine aminotransferase(ALT), Alkaline phosphatase (ALP), was reached the following conclusions: (1) The treatment of male rab

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Effect of Saline water and Potash Fertilizer on some chemical constituents in Pisum sativum L.(Var.Senador Cambados) plant.
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Field experiment was conducted to test the effect of saline water and fertilizers rate on Pisum sativum L. plants . Treatments of the experiment included two levels of water salinity (2, 7 dSm-1) as a main plot and three levels of potash fertilization K2SO4 (44%K) namely 150 control, 300 and 450 kg/Donum as a sub plot. Results indicated that irrigation of plant with saline water 7 dSm-¹ caused a significant decrease in K and P contents specially in the upper parts of the plants , the percentage of the K increased (2.80%) under 2 dSm-¹of irrigation water and 300 kg/ donum fertilizer rate in the upper leaves, However K decreased(1.10%) in lower leaves under 7 dSm-¹ and 300 kg/donum fertilizer. while P increased in pods und

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