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

In this research, the effect of changing the flood level of Al-Shuwaija marsh was studied using the geographic information systems, specifically the QGIS program, and the STRM digital elevation model with a spatial analysis accuracy of 28 meters, was used to study the marsh. The hydraulic factors that characterize the marsh and affecting on the flooding such as the ranks of the water channels feeding the marsh and the degree of slope and flat areas in it are studied. The area of immersion water, the mean depth, and the accumulated water volume are calculated for each immersion level, thereby, this study finds the safe immersion level for this marsh was determined.

The study attempts to identify 1) the habits of playing video games among students, 2) the effect of playing video games on students’ academic achievement, 3) the statistically significant differences among students in regard of (gender, time of playing video games, number of hours). To this end, a five-likert scale questionnaire included four questions was applied to (250) male and female students chosen randomly from the second-intermediate stage at Al-Karakh side secondary schools. The findings revealed that students play games only on holidays and less than an hour daily, which means playing games does not affect their academic achievement. Additionally, the findings found there is a significant difference between male and female i

Anticyclone of synoptic studies that influence weather and climate of Iraq, The aim of
the study is to clarify the effect variation of repetition of Anticyclone and effect on thermal
characteristic in Iraq were pressure level has been analyzed (1000) millibars and that because
of pressure level is the closet to the earth surface and the clarity of climatic phenomenon
based on a systematic analysis of synoptic seeking maps and observation and (12:00)
according to timing GMT for five climatic stations which is (Mosul, Kirkuk, Baghdad, Rutba,
and Basra) and so far three consecutive climatic cycles which is first climatic cycle for period
(1986-1976). and second climatic cycle for period (1997-1987) and third climatic cy

In this article it is proved experimentally that the photon is a particle that has mass and constant wavelength by explaining the effect of refractive index on the wavelength and the natural mass of photon. It is very difficult to measure the mass of photon, a simple and easy process was proposed in this paper to calculate the mass length of photon in vacuum (Y) and in medium (Y*), by measuring the length of laser beam in air (L_air) and in medium (L_med). A new method was postulated to calculate refractive index by using these relations (n = Y*/Y), and (n = L_med / L_air) which supposed a new theory of light.

Toxoplasma gondii is an obligate intracellular protozoan parasite; it spreads via the circulatory system during infection and causes chronic infection in various organs. Toxoplasmosis affects nearly one third of people worldwide, especially immunocompromised people. This study aimed to determine the effect of toxoplasmosis on renal function in hemodialysis patients. Overall 300 patients referred to the Medical City, Al-Karama General Hospital, Baghdad, Iraq were enrolled from 2021 to 2022. All serum samples were tested for T. gondii immunoglobulins (IgG and IgM) antibodies, urea and creatinine levels. In patients undergoing hemodialysis, the results revealed a high positivity percentage for anti-Toxoplasma IgG. In hemodialysis patients infe

Cadmium sulfide photodetector was fabricated. The CdS nano
powder has been prepared by a chemical method and deposited as a
thin film on both silicon and porous p- type silicon substrates by spin
coating technique. Structural, morphological, optical and electrical
properties of the prepared CdS nano powder are studied. The X-ray
analysis shows that the obtained powder is CdS with predominantly
hexagonal phase. The Hall measurements show that the nano powder
is n-type with carrier concentration of about (-5.4×1010) cm-3. The
response time of fabricated detector was measured by illuminating
the sample with visible radiation and its value was 5.25 msec. The
specific detectivity of the fabricated det

The aim of this project was to study the in vitro effect of antineoplastic drugs (vincristine and vinblastine) on mice spermatozoa. Eighteen adult (age 8-9 weeks) male mice were divided into three groups equally. The animals in each group were slain by cervical dislocation, the testes were removed and two tails of epididymides isolated. Spermatozoa were obtained from the two tails of epididymides by mincing in 500 µl TCM-199.The first group non-treated (unadded) as a control group, second group added 10 µg/ml of vincristine to TCM-199 and the third group added 10 µg/ml of vinblastine to TCM-199. After 10 minutes from added of vincristine and vinblastin measured the following test: spermatozoa activity, percentage dead spermatozoa and mor

Between October and December 2018, 27wounds and burn swab specimens were collected by laboratories at Al-Yarmook hospital, and cultured on Mannitol salt agar. the isolate was subjected to Nd: YAG laser in different power (400mJ, 500mJ, 800mJ and 900mJ). In general the laser showed effect on bacterial growth that reach to complete killing, the statistical analysis showed that there is weak correlation between laser at 400mJ with killed percentage. While in 500mJ its exhibit complete correlation with killing percentage, this correlation was decreased with increasing in power to 800mJ and 900Mj.