The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

Abstract:

Since the railway transport sector is very important in many countries of the world, we have tried through this research to study the production function of this sector and to indicate the level of productivity under which it operates.

It was found through the estimation and analysis of the production function Kub - Duglas that the railway transport sector in Iraq suffers from a decline in the level of productivity, which was reflected in the deterioration of the level of services provided for the transport of passengers and goods. This led to the loss of the sector of importance in supporting the national economy and the reluctance of most passengers an

The liver protective effects of pentoxifylline were studied through pre-treatment of rats with various intraperitoneal (IP) doses (25, 50 and 100mg/kg/day) 14 days before induction of liver toxicity by carbon tetrachloride (CCl₄). The parameters of oxidative stress, malondialdehyde (MDA) and reduced glutathione (GSH) were measured in liver homogenate in addition to histopathological examinations.  Analysis of data revealed significant amelioration of oxidative stress in groups of animals pre-treated with different doses of pentoxifylline (PTX) compared to group of animals intoxicated by CCl₄ as evidenced by lowering MDA contents and elevation of GSH levels in liver tissue homogenate but the levels still signifi

Watermelon is known to be infested by multiple insect pests both simultaneously and in sequence. Interactions by pests have been shown to have positive or negative, additive or non additive, compensatory or over compensatory effects on yields. Hardly has this sort of relationship been defined for watermelon vis-à-vis insect herbivores. A 2-year, 2-season (4 trials) field experiments were laid in the Research Farm of Federal University Wukari, to investigate the interactive effects of key insect pests of watermelon on fruit yield of Watermelon in 2016 and 2017 using natural infestations. The relationship between the dominant insect pests and fruit yield were determined by correlation (r) and linear regression (simple and multiple) analys

Abstract

   Nephrotoxicity is defined as rapid deterioration in kidney functions. It arises from direct exposure to drugs or their metabolites. Methotrexate is a famous chemotherapeutic drug with anti-inflammatory and immunosuppressive properties. A high-dose methotrexate-induced renal dysfunction can be life threatening. Cyanocobalamin, one of the forms of vitamin B₁₂, acts as a coenzyme in the conversion of homocysteine to methionine in the cytosol, and the conversion of methylmalonyl-CoA to succinyl-CoA in the mitochondrion. This study is designed to examine the effect of cyanocobalamin in two different doses each co-administered with methotrexate at 20 mg/kg induced nephrotoxicity in rat

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi

Galantamine was isolated from the bulb part of Narcissus jonquilla L. plant cultivated in Iraq. The compound was identified by different chemical analysis like: Fourier Transforms Infrared spectra (FTIR), High Performance Liquid Chromatography (HPLC) and mass spectroscopy and 1H-NMR.

The research aims at measuring the impact of visual media on the development of the tourism services sector, which is a field study for the public. It aims at determining the impact of visual media on tourism sector development, clarifying the concept of visual media and its functions and studying the role of media in the development of tourism culture among the public. For a sample of the employees of the University of Baghdad, consisting of (120) male and female. A questionnaire was prepared for this purpose consisting of (21) questions distributed to the sample. The data were analyzed and the hypotheses were tested using the statistical program spss to unload the results and calculate the frequencies, percentages and correlati

The aim of study to evaluated cinnamic acid and its activity on complete blood count(RBC,WBC,HG,HCV,MCH,MCHC and Plat.)and removed the cytoxan damage which caused bone marrow failure and leukemia and other that due to linked the cytoxan in 7- nitrogen of guanine based of DNA that lead to dead cells. Two concentration from pure cinnamic acid (5.6, 2.8 mg ? mice weight) in first step to choice the perfect concentration in comparison with each negative control ,positive control of cytoxan and the comparison group represent vitamin C. The second step to understand cinnamic acid mechanism activity towards cytoxan by used pre- cytoxan and post – cytoxan in interaction with perfect concentration of cinnamic acid dose (2.8 mg ? mice we