Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a signi

  In this  research,  We  study the effect  of  irradiation  by  gamma rays from (Cs137) source  for the period time (21) days on optical propertices such as absorption coeffeicient ()and  energy gap (Eg) for  copper oxides thin films (CuO) prepared by the chemical spray pyrolysis and deposited on glass substrates at (350oC) for two different thicknesses  (  1000Ã…and 3000Ã…) .

The study aimes to investigate the effects of leaves & fruits ethanolic extract of Duranta repens L. on biological performance for all stages of life cycle of the mosquito Culex pipiens piepiens L., For this purpose the mosquitoes were reared in the laboratory till the fourth generation .Different concentrations of leaves (800,1000,1200,1400ppm) and fruits (800,1000,1200ppm) were tested on (eggs,larval stages,pupal stages and the adult stages). The results revealed that the extracts gave highest mortality rate for the eggs at(100%) compared with control,fruits extract shown highest mortality rate of the four larval instars (100%)at 1200ppm compared with leave extract at(80,50,33.33,20%).Also the extract caused a high mortality rate for pupa

The aim of the current  study is to determine the elastic properties  of carbonate rocks using ultrasonic method.  Forty rock samples of  Anah formation  were collected at  different depths from  four wells drilled at the study area . The relationship between wave velocities and elastic properties of rocks was defined. Regression analyses to define these relations were applied. The results indicate that the elastic properties of the rocks show a linear relationship with both P- and S-wave velocities. The best relationship was obtained between both Young's modulus and Shear modulus with Vs in the determination of the coefficient ( R²  ), with values of 0.91 and 0.94,  respectively.&n

CdSe thin films were deposited on glass sudstrate by thermal evaporation method with thickness of (300±25%) nm with deposition rate (2±0.1) nm/s and at substrate temperature at (R.T.). XRD analysis reveals that the structure of pure thin films are Hexagonal and polycrystalline with preferential orientation (002). In this research ,we study the effect of doping with (1,2,3)% Aluminum on optical energy gap of (CdSe) thin film . The absorption was studied by using (UV - Visible 1800 spectra photometer ) within the wavelength (300-1100) nm absorption coefficient was calculated as a function of incident photon energy for identify type of electronic transitions it is found that the type of transition is direct , and we calculated the opt

Background: This study has been performed to detect any structural changes in the testes of rabbits that have been exposed to formaldehyde vapor.
Materials and Methods: Eighteen male rabbits has been used in this study, 12 of them were exposed to formalin vapor for 2 month, while the other 6 were exposed to the vapor of distilled water for 2 month too. All animals were killed at the end of experiments, and then pieces of testes were prepared for light microscopic examination. Sections were collected from the paraffin wax blocks and stained by H & E and finally examined by Olympus light microscope.
Results: Most of the seminiferous tubules from the formaldehyde exposed group were atrophied with no e

Association of Electrocardiographic Left Ventricular Strain Pattern with Coronary Artery Disease and Cerebrovascular Accident in Hypertensive Patients

Background: Patients diagnosed with hypertension and left ventricular hypertrophy could presented with electrocardiographic changes including criteria of left ventricular hypertrophy, and left ventricular strain pattern( fixed ST depression and T inversion in leads I, avL, V5&6)

Objective: To study the impact of electrocardiographic left ventricular strain pattern in hypertensive patient as predictor for coronary artery disease and cerebrovascular accident development.

Material and method: a cro

To determine the evaluation of education program on women's knowledge regarding managing BSE. The present quasi- experimental study, Non-probability (purposive), sample consisting of (260) women who are employee, and students in both colleges (Nursing college, Medical and Health Techniques College). The sample consist of two groups, study group (130) including those in (Nursing college), and control group (130) in (Medical and Health Techniques College). A questionnaire was constructed which included, Demographic information, Reproductive information, Family history, Previous medical history, and information about women's knowledge toward management of breast self examination (BSE). Instrument validity and reliability was determined. Data w

   The presnty study included physical , chemical  and phycological study of choosen one station in  Habbaniya lake to investigat the diurnal variation at each hour along the 24 hours . Water temperature showed clear variations and coincided with the air temperature of study , Habbaniya Water was alkaline with pH more than 7 without clear diurnal variations . Conductivity , Total hardness , Calcium and Magnesium values showed no clear varitions . Chloride and Salinity values appeared relatively stable . The data showed a relative increasing in Dissolve oxygen values during the night hours.On the other hand the alkalinity and acidity values were unstable during the 24 hours of the study. According to the quantitative s

   In this research the effect of grain size and effect of La2O3 doping on densification  rate for the  initial and intermediate  stages of sintering were studied .The experimental results for α – cristobilite powder are modeled using ( L2-Regression ) technique in studying  the effect of grain size and La2O3 doping using  three particles size (6.12, 8.92, 13.6 ) µm, with undoped  initial powder and with La2O3 doping . The mathematical simulation showes that the densification rates increase as the initial particles sizes decrease and vice versa. This shows that the densification depends directly on the initial compact density which reflects the contacts area between the particles . How