Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Mapping groundwater quality Index for irrigation is of great importance for agricultural issues. As groundwater is a vital source of water for domestic and agricultural activities in Iraqi Western Desert area, where the study area (Dibdibba aquifer) represents the extreme eastern part of it, evaluation of groundwater quality and its suitability for irrigation is important. This study aims to develop decision support tools for identifying the optimal locations of groundwater regarding its quality to meet the future demands of the study area. Samples were collected during the wet season (April-May 2017 (and analyzed for determining the physicochemical  properties. The indices used in the quality assessment were the sodium adsorption r

This investigation pertains to the evaluation of water quality in SAWA Lake, located in the Al-Muthanna province of Southern Iraq, from 1977 to 2020. Understanding the water quality and assessments of this Lake is of great importance. The Lake is home to small, transparent, blind fish measuring approximately 10 cm and is often referred to as the "wonderful" or "strange" Lake due to its many unique features. The study focuses on several elements to represent water quality, including total dissolved solids (TDS), electrical conductivity (EC), pH, and temperature (T), which were measured directly in the field. Additionally, scientific concepts such as K⁺, Ca²⁺, Cl^-, HCO

One of the recent significant but challenging research studies in computational biology and bioinformatics is to unveil protein complexes from protein-protein interaction networks (PPINs). However, the development of a reliable algorithm to detect more complexes with high quality is still ongoing in many studies. The main contribution of this paper is to improve the effectiveness of the well-known modularity density ( ) model when used as a single objective optimization function in the framework of the canonical evolutionary algorithm (EA). To this end, the design of the EA is modified with a gene ontology-based mutation operator, where the aim is to make a positive collaboration between the modularity density model and the proposed

This study was carried out to describe the gene expression of the micro RNA 122a gene with the development of diabetes in Iraq. The difference in gene expression between patients and healthy controls was properly considered. In this study, blood was isolated from 121 individuals divided into two groups as follows: 80 samples of diabetic patients and 41 samples from a healthy control. miRNA was isolated and transformed into cDNA, and the expression of mi122a was measured by qRT-PCR. The researchers looked at the relationship between age and gender and the occurrence of diabetes, as well as how they compared to controls. When comparing the mean gene expression level (Ct) of patient groups to the corresponding Ct means in the control group, th

People with diabetes can develop different foot problems. In the blood stream glucose reacts with hemoglobin to make a glycosylated hemoglobin molecule called hemoglobin A1c or HbA1c, the more glucose in the blood the more hemoglobin A1c will be present in the blood. The HbAlc test is currently one of the best ways to check diabetes to be under control.  The aim of study is to compare between the blood investigations which includes the fasting blood sugar and HbAlC (glycosylated hemoglobin), and to evaluate the benefit of  HbAlc (measurement for diabetic patients with foot ulcer,  to be a good indicator for controlling blood glucose). Sixty patients with type2 diabetes mellitus from the outpatient clinic of Baghdad Teachin

AI-Shidyaq is considering one of the scholars' of Arab modern Renaissance. He
enjoyed a dusting nished status among the men of letters of his age. He added many things in
language and literature that made him, during the Arab modern Renaissance, a pioneer
researcher in the 1900s. He had established a state for literature that turnal him in to one of
the critics of his age, to the extent that he was called the Eagle of Lebanon (similar to the
Eagle of Quraish).
He was also called the Jahiz of his age, Voltaire of his generation and Khleel of the
1900s. He was also called Victor Hugo.
He was characterized by a character of smoothness in style, Clarity in meaning and
purpose, an ability to analyze, Describe and wr

This study aimed to examine the effects of electronic training to improve the skills of designing electronic courses for teachers of Arabic language in the colleges of education in Iraq. The descriptive approach is applied and the sample included 145 teachers of Arabic who were selected randomly from the colleges of education in Iraq. Moreover, the results reflected that e-training is effective in improving the skills related to designing online educational courses for teachers of Arabic in the colleges of education in Iraq. Besides, there was no difference between the mean of the respondents' responses to the total score of the tool on the role of electronic training to develop the skills related to electronic courses designing for teacher

There are significant differences between the pre and post-tests in favor of the post-test in the tests) stroke volume (S.V), cardiac thrust (C.O.P), left ventricular volume, maximum oxygen consumption Vo2max), which indicates the effect of the proposed training approach.There are significant differences between the pre and post-tests in favor of the post-test in the achievement level test with air rifle shooting for young female shooters, which indicates the effect of the proposed training curriculum.There are no significant differences between the pre and post-tests in the tests (heart rate (HR) before exercise, heart rate (HR) after exercise, systolic blood pressure rate before exercise, systolic blood pressure rate after exercis