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The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
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              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two researchers prepared a questionnaire according to the five-point Likert scale. In their preparation, they took into account the compatibility with the characteristics of the study community, and that the target research community is represented by auditors. Employees of the Federal Office of Financial Supervision and auditors working in private auditing companies and offices, as well as academics specialized in this field. The researchers reached conclusions, the most important of which was that the practice of professional skepticism leads to an increase in the quality of the auditor's performance by discovering errors and material misrepresentations resulting from fraud.

The most important recommendations reached by the two researchers is the need to oblige the auditor to apply the characteristics of professional skepticism when auditing financial statements, as they have a significant impact on the issuance of his professional judgment, and thus improve the quality of his performance

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Highly Thermally Stable and Biologically Active Compounds Prepared To Be Polymer Stabilizers Consisting Of a Schiff Base and Its Complexes Derived From 2-Hydroxynaphthaldehyde
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Antibiotic resistance has been a growing worldwide public health issue. The World Health Organization (WHO) has stated that the search for new antibiotics is slow, while antibiotic resistance is growing. WHO has also declared that antibiotic resistance is one of the top 10 global public health threats facing humanity in the 21st century. Therefore, this review discusses the potential of metal-based drugs as antibacterial agents from the period of the early 2000s to date. The review reveals that a lot of preliminary work has been done to assess these as potential drugs. However, their mode of action is faintly described. Furthermore, a few examples of metal-based drugs assessed for their modes of action are described. These compounds are ide

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Kinetic, Isotherm, and Thermodynamic Study of Bismarck Brown Dye Adsorption onto Graphene Oxide and Graphene Oxide-Grafted-Poly (n-butyl methacrylate-co-methacrylic Acid)
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The adsorption behavior of Bismarck brown (BB) dye from aqueous solutions onto graphene oxide GO and graphene oxide-g-poly (n-butyl methacrylate-co-methacrylic acid) GO-g-pBCM as adsorbents was investigated. The prepared GO and GO-g-pBCM were characterized by Fourier transform infrared spectroscopy FTIR, which confirmed the compositions of the prepared adsorbents. Adsorption of BB dye onto GO and GO-g-pBCM was explored in a series of batch experiments under various conditions. The data were examined utilizing Langmuir and Freundlich isotherms. The Langmuir isotherm was seen as increasingly reasonable from the experimental information of dye on formulating adsorbents. Kinetic investigations showed that the experimental data were fitted ve

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Localization of Maxillary Impacted Canine Using Cone Beam Computed Tomography for Assessmentof Angulation, Distance From Occlusal Plane, Alveolar Width and Proximity to Adjacent Teeth
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ABSTRACT Backgrounds: Maxillary canine impaction is complicated and time consuming to treat, for being highly diverse in inclination and location; it may be a companied by root resorption of the neighboring teeth. CBCT has been used for its' diagnostic reliability in localization of impacted canine and revealing its' serious local complications. Objectives: Localization of maxillary impacted canine using cone beam computed tomography for assessment of angulation, distance from occlusal plane, alveolar width and proximity to adjacent teeth. Subjects and Methods: The study sample was 33 subjects 16 females and 17 males attended to Al-Wasitti general hospital in Baghdad city-Oral and maxillofacial radiology department for CBCT scan investigati

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Publication Date
Mon Sep 29 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries and salivary Interleukin-6 among preterm postpartum women in relation to baby birth weight (Comparative study)
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Background: The physiologic, biochemical and anatomic changes that occur during pregnancy are extensive and may be systemic or local. However, most of these changes return to pre pregnancy status six weeks postpartum. The aim of the study was to investigate the effect of dental caries among preterm postpartum women and it's relation to baby birth weight and salivary interleukin-6 (IL-6). Materials and methods: 66 postpartum women were examined, 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). Dental caries was recorded using, decayed, missing and filled surfaces index, also assess the decayed lesion by severity. Salivary samples were taken from all subjects to estimate salivary IL-6 levels. Babie

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Publication Date
Thu Dec 01 2016
Journal Name
Iraqi Journal Of Science
Callus Induction and Proliferation as Affected by EMS and UV-B Mutagens in Rice (Oryza sativa L.) Genotypes
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Seeds of the two rice genotypes namely Amber 33 (A33) and Amber Baghdad (AB) were divided into two groups; the first was presoaked in different concentrations of ethyl methane sulphonate (EMS) as chemical mutagen for different duration times (3, 6 and 12) hrs, and the other was exposed to different exposure times of ultra violate (UV-B) radiation (280-320 nm) as physical mutagen for different times (20, 40 and 60) min at room temperature. Treated and non-treated seeds were transferred into the callus induction medium containing 2.5 mg/L 2,4- dichlorophenoxy acetic acid (2,4-D) and 0.5 mg/L benzyl adenine (BA) under aseptic conditions. Calli were divided into two groups the first was treated with several EMS concentrations (0.0, 0.50. 1.0, 1

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Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Association between glycaemic control and serum lipid profile in type 2 diabetic patients: Glycatedhaemoglobin as a dual biomarker
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Background: Patients with type 2 diabetes have an increased prevalence of lipid abnormalities, contributing to their high risk of cardiovascular diseases (CVD).Glycated hemoglobin (HbA1c) is a routinely used marker for long-term glycemic control. In accordance with its function as an indicator for the mean blood glucose level, HbA1c predicts the risk for the development of diabetic complications in diabetic patients[2].Apart from classical risk factors like dyslipidemia, HbA1c has now been regarded as an independent risk factor for (CVD) in subjects with or without diabetes.Objective The aim of this study was to find out association between glycaemic control (HbA1c as a marker) and serum lipid profile in type 2 diabetic patients.Methods

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Publication Date
Wed Feb 01 2012
Journal Name
Journal Of Physical Education
Standard degrees for tests results to some physical abilities and defense rebound for tall players in basketball school
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The test considers from important methods and tools when we using the evaluation because it is a basic role in diagnosis & classification & motive & selection &guiding &prediction and the problem was formatted in some questions like ( what is physical variables that tall players needs n the game and effect on the game ? what is the tests that measures these variables also the defense rebound variable and is there a references standard specialized in that ?) , the aims of research represented by knowing to some physical abilities for tall players in basketball school and their tests and putting new tests to measure defense rebound to one player and tow tall players also limiting the standards degrees ( modified un following method ) to resul

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Publication Date
Mon Sep 29 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary cortisol among low birth weight 5 years old kindergarten children in relation to dental caries (comparative study)
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Background: Birth weight is a powerful predictor of infant growth and survival. Evidence now shows that children born with low birth weight face an increased risk of chronic diseases and have many health problems including oral health. The aims of this study were to assess the salivary flow rate, viscosity, and salivary cortisol among low birth weight kindergarten children aged 5 years old in Hilla centre, in relation to dental caries and compares them with the normal birth weight children of the same age and gender. Materials and methods: The total sample involved 80 children (40 low birth weights and 40 normal birth weights) aged 5 years old. The diagnosis and recording of severity of dental caries was recorded through the application of

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Publication Date
Tue Mar 01 2022
Journal Name
Materials Today Communications
Fe2O3-SiO2 nanocomposite film-induced high nonlinear effect for multiwavelength mode-locked generation in ytterbium-doped fiber laser
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In this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser

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Publication Date
Wed Aug 02 2023
Journal Name
Contemporary Trends And Issues In Science Education
Using Multi-faceted Rasch Models to Understand Middle School Students’ Argumentation Around Scenarios Grounded in Socio-scientific Issues
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