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The Effect of the Audit Value on the Value Relevance of Accounting Information for Economic Units
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Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether external or internal, that affect the value of the audit, which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to auditing, which is called the value of auditing and it is one of the modern topics in the field of audit research. In addition, the results reached will contribute to explaining the value of the audit, that is, the benefit obtained by the economic unit subject to audit and its ability to influence the Value Relevance of Accounting Information and the possibility of enhancing it in the local environment.

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Publication Date
Wed Mar 10 2021
Journal Name
Turkish Journal Of Physiotherapy And Rehabilitation
IMPACT OF ANXIETY AND STRESS DURING PREGNANCY UPON NEONATAL OUTCOME AT MATERNITY HOSPITALS IN BAGHDAD CITY
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Objective: To assess the impact of anxiety and stress during pregnancy upon neonatal outcome Methodology: A descriptive purposive study was used to assess the impact of anxiety and stress during pregnancy upon neonatal outcome. The study was conducted from (22nd \ September \ 2020 to 15th \ February \ 2021). A non-probability sample (purposive sample) was selected from 100 women. Data were collected through an interview with the mother in the counseling clinic, during the third trimester of pregnancy, as well as after childbirth in the labour wards to assess the outcome of pregnancy. Data were analyzed through descriptive statistics (frequency and percentages). Results: The most important thing observed in this study was the n

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Publication Date
Wed Dec 01 2021
Journal Name
Bioresource Technology Reports
Biosynthesis of polyhydroxyalkanoate (PHA) by a newly isolated strain Bacillus tequilensis ARY86 using inexpensive carbon source
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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Interleukin-2 (IL-2) and Interleukin-6 (IL-6) in Recurrent Spontaneous Abortion (RSA)
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         Recurrent Spontaneous Abortion (RSA) is the most painful experience for couples expecting a child. This study aimed to determine the relevance of IL-2 and IL-6 in recurrent spontaneous abortion (RSA).  Serum samples were collected from 90 women attend Al Kadhmiya teaching hospital in Baghdad. 60 women (first group) had recurrent abortion the women were negative for rubella virus, herpes simplex virus and toxplasma gondii. And they were negative from bacterial infection eg. Niesseria gonorrhea and Chlamydia trachomatis. The histopathological tests for fetus abnormalities were negative in this group, and 30 women (second group) with successful pregnancy (normal delivery). All samples we

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Publication Date
Wed Apr 20 2022
Journal Name
Ibn Al Haitham Journal For Pure And Applied Sciences
Cubic Bipolar Fuzzy Ideals with Thresholds ($Ξ±$, $Ξ²$), ( π›š ,𝛝) of a Semigroup in KU-algebra
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In this paper, we introduce the concept of cubic bipolar-fuzzy ideals with thresholds (α,β),(ω,ϑ) of a semigroup in KU-algebra as a generalization of sets and in short (CBF). Firstly, a (CBF) sub-KU-semigroup with a threshold (α,β),(ω,ϑ) and some results in this notion are achieved. Also, (cubic bipolar fuzzy ideals and cubic bipolar fuzzy k-ideals) with thresholds (α,β),(ω ,ϑ) are defined and some properties of these ideals are given. Relations between a (CBF).sub algebra and-a (CBF) ideal are proved. A few characterizations of a (CBF) k-ideal with thresholds (α, β), (ω,ϑ) are discussed. Finally, we proved that a (CBF) k-ideal and a (CBF) ideal with thresholds (α, β), (ω,ϑ) of a KU-semi group are equivalent relations.

Publication Date
Mon Sep 15 2014
Journal Name
Journal Of Clinical And Biomedical Sciences
Detection of EGFR Mutations in Bronchial Wash from Iraqi patients with nonsmall Cell Lung Cancer (NSCLC)
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Background: Non-small cell lung cancer (NSCLC) is caused of 85% of all lung cancers. Among the most important factors for lung tumor growth and proliferation are the tyrosine kinase receptors that coded by the epidermal growth factor recep-tor (EGFR) gene. Activation of EGFR ultimately leads to developing of lung cancer. The present study was undertaken with an objective to detect EGFR mutations in bronchial wash from Iraqi patients with NSCLC before treatment. Methods: DNA was extracted from bronchial wash samples collected from 50 patients with NSCLC by using a Qiamp DNA Mini Kit (Qiagen, Hilden, Germany). Then, EGFR mutations were determined by using real-time RCR combined with two technologies, Amplification Refractory Mutation System (

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Structural and optical properties of ZnO doped Mg thin films deposited by pulse laser deposition (PLD)
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This paper reports the effect of Mg doping on structural and optical properties of ZnO prepared by pulse laser deposition (PLD). The films deposited on glass substrate using Nd:YAG laser (1064 nm) as the light source. The structure and optical properties were characterized by X-ray diffraction (XRD) and transmittance measurements. The films grown have a polycrystalline wurtzite structure and high transmission in the UV-Vis (300-900) nm. The optical energy gap of ZnO:Mg thin films could be controlled between (3.2eV and 3.9eV). The refractive index of ZnO:Mg thin films decreases with Mg doping. The extinction coefficient and the complex dielectric constant were also investigate.

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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Prediction of pore and fracture pressure using well logs in Mishrif reservoir in an Iraqi oilfield
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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Investigation of Corchorus olitorius L. Leaves Cultivated in Iraq and it’s In Vitro Antiviral Activity
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The aim of our study was to investigate the antiviral activity of the Corchorus olitorius family Tiliaceae cultivated in Iraq against measles virus, and to demonstrate an overview about chemical constituents and pharmacological activity of Corchorus olitorius L.

About150 gm Leaves of Corchorus. olitorius were defatted by maceration in hexane for 24 hrs. The defatted plant materials were subjected for extraction after filtration using Soxhlet apparatus, with aqueous methanol 85% as a solvent extraction for 24 hours, the extract was filtered, and the solvent was evaporated under reduced pressure using a rotary evaporator to get a dry extract of about 12 gm. About 4 gm from the residue was suspended in 100

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Publication Date
Thu Jul 11 2024
Journal Name
Maaen Journal For Medical Sciences
Pharmacological Supplements Efficacy in Management of chronic pain associated with Sickle Cell Disease: A narrative review
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Sickle cell disease (SCD) is a hereditary ailment that can cause severe pain and suffering to people who are affected. However, with continued investment in research and treatment options, we can make progress towards improving the lives of those with SCD. Over 40% of patients experience painful vaso-occlusive crises (VOCs), so we must work towards finding solutions and providing support for those living with this condition, These episodes, a hallmark of SCD, significantly contribute to morbidity, mortality, and a diminished quality of life, while also incurring substantial healthcare costs. Chronic pain particularly affects older adolescents and adults with SCD, with over half reporting daily discomfort. Opioid-based analgesics, though sti

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Publication Date
Wed Apr 01 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Evaluation of some inflammatory cytokines and glycated hemoglobin in uncontrolled type 2 diabetes mellitus with nephropathy
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Background: Chronic hyperglycemia causes diabetic nephropathy(DN), which is a typical microvascular complication of type 2 diabetes mellitus. The pathogenesis of DN is not fully understanding. The inflammation may possess a significant role in the progression of DN in diabetic patients. Method: The study accomplished at teaching laboratories of medical city, Baghdad, Iraq. It was included 50uncontrolled diabetic type 2 patients with nephropathy, age range (40-78) years and 42 controlled diabetics type 2 without nephropathy, age range (35 - 52) years as a control group. The participants divided in to two groups according to HbA1c measurement which is described as follows: < 7.5% of HbA1c describes controlled diabetes, and > 9% of HbA1c

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