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A Proposed Framework to Developing the Auditor's Reporting in Iraq in Accordance With the International Standards on Auditing
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The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obtain evidence sufficient and appropriate audit, and  Auditor's report devoid of confirmatory paragraphs grabbing the attention of users to the basic things have been presented and disclosed (or has not been presented and disclosed) in the financial statements and that affect their understanding of its content and audit process and auditor's responsibilities. In light of the above, the research commend to work on the development of auditor's reporting in Iraq through the adjustment of auditing standard (2) and the issuance of other standards consisting with emerging environmental developments .       

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Publication Date
Thu May 01 2025
Journal Name
Membrane And Water Treatment
Thin film nanocomposite (TFN) membranes filled with a novel metal organic framework for reverse osmosis applications
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This paper reports the synthesis and use of a novel metal-organic framework (MOF), named Zr-BADS, within the thin-film nanocomposite (TFN) membranes for reverse osmosis (RO) applications. Two types of zirconium-based MOFs, Zr-BADS-1 and Zr-BADS-2, were synthesized via a solvothermal method using bicinchoninic acid disodium salt as a linker and either dimethylformamide or ethanol as solvent, respectively. TFN membranes were prepared by embedding these MOFs within the polyamide thin film supported by a polysulfone support sheet. The specific surface area of Zr-BADS-1 and Zr-BADS-2 was determined to be 396.1 and 278.6 m2/g, respectively, indicating significant surface area conducive to water permeation. Scanning electron microscopic analysis r

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Higher education in Iraq : its process and features of development during the period of 1932 A.D – 1958 A.D
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In order to specify the features of higher education process and its quantitative and qualitative development in Iraq ; one should look back at its historical process and the need of interesting with it .

Accordingly , there will be a chance for verifying the demand of the Iraqi society according to the political , social , and cultural changes especially  during the national governance (1932 – 1958 ) .

For depicting the most important quantitative and qualitative development of this kind of education the period of 1932 -1958 , and since there is no previous study that tackled this topic , here comes the need of writing this paper .

After historical

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The mechanisms of generation of Unemployment in Iraq and its types and calculating the Disguised of it: Analytical Study for the period 2003-2015
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     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and

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Publication Date
Sun Jun 21 2026
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 18, Nº. 4, 2023, Págs. 361-363
The Effect of a Training Curriculum in Developing the Speed Endurance and Strength Characterized By Speed for the Muscles of the Legs for Female Basketball Students
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Autorías: Mariam Liwa Abdel Fattah, Liqaa Abdullah Ali. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2023. Artículo de Revista en Dialnet.

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Publication Date
Fri Jun 30 2023
Journal Name
International Journal Of Intelligent Engineering And Systems
DeepFake Detection Improvement for Images Based on a Proposed Method for Local Binary Pattern of the Multiple-Channel Color Space
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DeepFake is a concern for celebrities and everyone because it is simple to create. DeepFake images, especially high-quality ones, are difficult to detect using people, local descriptors, and current approaches. On the other hand, video manipulation detection is more accessible than an image, which many state-of-the-art systems offer. Moreover, the detection of video manipulation depends entirely on its detection through images. Many worked on DeepFake detection in images, but they had complex mathematical calculations in preprocessing steps, and many limitations, including that the face must be in front, the eyes have to be open, and the mouth should be open with the appearance of teeth, etc. Also, the accuracy of their counterfeit detectio

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Proposal of Using Principle of Maximizing Entropy of Generalized Gamma Distribution to Estimate the Survival probabilities of the
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Abstract

In this research we been estimated the survival function for data suffer from the disturbances and confusion of  Iraq Household Socio-Economic Survey: IHSES II 2012 , to data from a five-year age groups follow the distribution of the Generalized Gamma: GG. It had been used two methods for the purposes of estimating and fitting which is the way the Principle of Maximizing Entropy: POME, and method of booting to nonparametric smoothing function for Kernel, to overcome the mathematical problems plaguing integrals contained in this distribution in particular of the integration of the incomplete gamma function, along with the use of traditional way in which is the Maximum Likelihood: ML. Where the comparison on t

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Publication Date
Fri Dec 19 2025
Journal Name
Nursing Science Quarterly
Investigating the Ethical Challenges and Quality of Care for Patients on Psychiatric Units With Aggressive Behaviors in Iraq
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Patient aggression is a global health care problem. This study examined the impact of patient aggression on the quality of care that patients receive as perceived by their family members and the ethical challenges involved from the nurse’s perspective. A descriptive–analytical method was used. The participants of this study were nurses working on psychiatric units and family members of patients in Iraq. Two questionnaires were used: one on nursing care quality and one on ethical challenges in clinical situations. The results showed that the quality of care for these patients was reduced, with a M ±

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Publication Date
Mon Dec 01 2014
Journal Name
Al-mansour Journal /issue( 22 )
A Thematic Reading of John Bunyan's The Pilgrim's Progress with Introductory References to Islam in English Literature
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The importance of this study lies in shedding the light on the impact of Islam and Prophet Mohammed (peace be upon him) on the western culture and English literature in particular. While some writers were looking at Islam as a dangerous element, others were completely taken by the oriental spirit of Arabic and Islamic culture and glorifying it. Writers from Chaucer to later ones mostly make references to this impact showing how vast was the gap of misunderstanding between the east and the West. Thus, this study aims at breaking the barrier between East and West in its three sections as it introduces the meaning of Islam and its common features with other religions in the first section. The second section briefly presents writers’ reflecti

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Designing Primers with a Plant Signal Peptide to Enhance the Expression of GBA1 in Transgenic Soybean Plants
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Transgenic plants offer advantages for the manufacture of recombinant proteins with terminal
mannose residues on their glycan chains. So plants are chosen as source of pharmaceutical products and for
the development of alternative expression systems to produce recombinant lysosomal enzymes. In the
present study the sequence of the natural cDNA encoding for the human lysosomal enzyme
glucocerebrosidase (GCD) was modified to enhance its expression in soybean plants. The glucocerebrosidase
gene signal peptide was substituted with that signal peptide for the Arabidopsis thaliana basic endochitinase
gene to support the co-translational translocation into the endoplasmic reticulum (ER), and the storage
vacuol

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using ARIMA models to forecast the volume of cargo handled in Iraqi ports An applied study in the general company of Iraqi ports
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Time series is an important statistical method adopted in the analysis of phenomena, practices, and events in all areas during specific time periods and predict future values ​​contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).

The volume of go

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