The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

This paper deals with the nonlinear large-angle bending dynamic analysis of curved beams which investigated by modeling wave’s transmission along curved members. The approach depends on the wave propagation in one-dimensional structural element using the method of characteristics. The method of characteristics (MOC) is found to be a suitable method for idealizing the wave propagation inside structural systems. Timoshenko’s beam theory, which includes transverse shear deformation and rotary inertia effects, is adopted in the analysis. Only geometrical non-linearity is considered in this study and the material is assumed to be linearly elastic. Different boundary conditions and loading cases are examined.

From the results obtai

Gurney flap (GF) is well-known as one of the most attractive plain flaps because of the simple configuration and effectiveness in improving the lift of the airfoil. Many studies were conducted, but the effects of GF on the various airfoil types need to be further investigated. This study aimed to clarify the effect of GF in the case of the supercritical airfoil RAE2822. This research includes a steady, two-dimensional computational investigation carried out on the supercritical airfoil type RAE-2822 to analyze Gurney flap (GF) effects on the aerodynamic characteristics of this type of airfoil utilizing the Spalart-Allmaras turbulence model within the commercial software Fluent. The airfoil with the Gurney flap was analyz

The effects of shot peening treatment (SPT) were studied at (10,20, and 30) minutes on the rotating bending fatigue behavior and the behavior of the alloy steel DIN 41Cr4 vibrations. The hardness test, tensile test, constant amplitude fatigue tests, and the vibration measurements were performed on samples with and without cracks at room temperature (RT), also, the fracture surface was examined and analyzed by a Scanning Electron Microscope (SEM). The results of the investigations, for example, Stress to Number of cycles to failure (S-N) curves, fatigue strength improvement factor of 5% to 10%, the decreasing percentage of maximum Fast Fourier Transform (FFT) acceleration of the shot-peened condition were compared to untr

Praise be to Allah, the Lord of the Worlds.
          Because it has a prominent role in the life of the Muslim person in particular, and in the stability, security, and safety of society in general, I found it appropriate to participate even a little in solving some of the problems that arise in the nation, and that Adello Badawi in this important issue that concerns everyone without exception And that I show that there are constants in the Koran, from which the scholars of the Ummah derived their evidence on this subject, and that there have been variables have occurred in some Islamic societies, in the issue of blood money that deserves the victim and his family, has allocated talk

The study includes the epipelic algae in Hemren reservoir, for the period between Januarys to October 2000 .The samples were collected from three selected sites at north, middle and south of reservoir. A total of 96 taxa of epipelic algae were identified. The diatoms were the dominated by 82 taxa represented 85.4% of the total identified species, followed by blue-green algae (cyanophyta) of 6.3 taxa (6%), and then green algae (chlorophyta) of 5.2 taxa (5%). One species was recorded for each crysophyta, euglenophyta and pyrrophyta. The seasonal variation for the cell density showed two peaks during spring and autumn seasons. Few species were dominated during the most studied period such as Achnanthes minutissima, Navicula cryptocephala

Many studies have focused on identifying and classifying freshwater fishes in Iraq, concerned with describing, organizing, and drawing up a list of freshwater fishes in Iraq or the Tigris and Euphrates rivers. Within the most recent updates at the beginning of 2023, 53 native freshwater and 20 exotic (alien or introduced) fish species are recorded and described. This study reviewed the database of morphology and molecular studies of freshwater fish in Iraq and reported species while surveying the fish fauna at different water bodies of the country from 2010 to the beginning of 2023. In conclusion, 29 species (about 40.3%) of all 72 fish species in Iraq still need to be available information on their molecular data.

Objective: To examined the common frequency of cervical cancer in Iraqi women. Study Design: Descriptive study Place and Duration of Study: This study was conducted at the Iraqi Cancer Agency and the Cancer Registry data from the Iraqi Ministry of Health provided assistance in data gathering from 1st April 2020 to 31st December 2021. Methods: The study examined 504 women diagnosed with cervical cancer. Their ages ranged from 20 to over 80 years. The data analysis employed descriptive statistics to determine the frequency, proportion, and incidence of cervical cancer. Results: The cervical cancer was predominantly caused by human papillomavirus in women in 2020 (1.29%) and 2021 (2.1%). In 2020, the number of cases of cervical can

This study focuses on the relative frequency of Streptococcus pneumoniae in children with culture-proven bacterial meningitis. The epidemiology has been investigated with clinical and laboratory findings in The Central Public Health Laboratory, Iraq from April to September, 2010. From (138) samples , (55) cases (39.85 %) were diagnosed by physician as bacterial meningitis, (23) cases (16.66 %) as viral menginitis , (18) cases (13.04 %) as different medical cases (e.g febrile convulsion , meningoencephalitis , epilepsy …etc) and (42) cases (30.43 %) as unidentified medical cases. For bacterial meningitis S.pneumoniae was isolated from (10) cases (18.18 %) only. The median age for bacterial meningitis was (130.75) month and the predomina