Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

The present study aims to explore the effectiveness of a proposed study unit based on the funds of knowledge theory in developing the attitudes towards cultural identity and the proposed study unit. In order to achieve the goal of the study, the two researchers followed the quasi-experimental approach, where the study sample consisted of (28) female students of the fifth-grade at Al-Jeelah Basic Education School, Al-Dakhiliyah Governorate in the Sultanate of Oman. The data were collected by two scales: the first is a scale of attitudes towards cultural identity consisting of (26) items. The second was a scale of attitudes towards the proposed study unit, which consisted of (24) items. The results of the study revealed that the effect of

This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

Background: Osteoarthritis OA is the most common joint disorder in the world. Injection of high molecular weight hyaluronic acid intra-articular with steroid is a one of the used therapeutic option for patients with (OA)knee.

Objectives: Objective of this study was the evaluation the efficacy, safety, pluse duration of action of viscosupplementation of the  HMWHA( high molecular weight hyluranic acid ).

Type of the study: Cross-sectional study.

Methods: From 81 patients with sever knee pain due to OA (grades 3–4) were recruited from Al-Yarmouk teaching hospital  & a private clinic during the period from January 2014 till July 2016.

KE Sharquie, AA Noaimi, WK Al-Janabi, The Iraqi Postgraduate Medical Journal, 2013 - Cited by 3

Purpose: To compare the antibacterial-enhancing efficacy of aloe vera and honey in salicylic acid topical formulations against acne. Method: Six formulations containing 5 % salicylic acid were developed as creams and gels as follows: Formulations S, V and H were creams containing salicylic acid alone (S), salicylic acid with 28 % aloe vera (V), and salicylic acid with 10 % honey (H). Formulations J, M, and B were gels containing salicylic acid alone (J), salicylic acid with aloe vera 20 % (M) and salicylic acid with 12 % honey (B). Each formula was evaluated for colour, odour, pH, viscosity, spreadability, and stability under different temperatures (25, 30, and 60oC) and times (1 hour, 1 day, and 1 week). Furthermore, antibacterial

The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet