The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.
The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer
... Show MoreThe experiment was carried out in the Department of Biology, College of Education for Pure Science –Ibn AL Haitham, University of Baghdad, Iraq, during the growing season 2017 – 2018. The objective was to find out the effect of foliar spraying of tryptophan and IQ COMBI nano fertilizer on cumin plants. The obtained results show that both tryptophan and IQ COMBI nano fertilizer increased plant height, root length, shoot dry weight, the content of nitrogen, phosphorus, potassium, protein percentage, no. compound umbel.plant-1, wt. seeds. plant-1. The optimum treatment combination was calculated as 30 mg.L-1 tryptophan, 1000mg.L-1 IQ COMBI nano fertilizer, which gave the highest values for most of the parameters studied
This research has been performed on the vegetative parts of the
Horsetail Equisetum arvense L. v.ilich grows naturally in Haj Umran , north of Iraq , to determine and estimate some active chemical compounds , besides studyi ng their inhi bitory effe(;tS upon some urinary tracts infections (UTI) bacteria through the
investigation on the inhibitory effects of water and ethanolic extracts of this plant .
The results revealed presr.:nr.:t: of some active chemical compounds such as: tannins, saponins, resins,
... Show MoreThe present study conducted to study epipelic algae in the Tigris River within Baghdad city for one year from September 2011 to August 2012 due to the importance role of benthic algae in lotic ecosystems. Five sites have been chosen along the river. A total of 154 species of epipelic algae was recorded belongs to 45 genera, where Bacillariophyceae (Diatoms) was the dominant groups followed by Cyanophyceae and Chlorophyceae. The numbers of common types in three sites were 47 species. Bacillariophyceae accounted 88.31% of the total number of epipelic algae, followed by Cyanophyceae 7.14 % and Chlorophyceae 4.55%. A 85 species (29 genera) recorded in site 1, 103 species (34 genera) in site2, 112 species (35 genera) in site3, 96 species
... Show MoreQuantum dots (QDs) of cadmium sulfide (CdS) was prepared by chemical
reaction method with different potential of hydrogen (pH) values. The
morphological and optical measurements of cadmium sulfide QDs were considered
by atomic force microscopy (AFM), ultraviolet-visible (UV-VIS.) and
photoluminescence (PL) spectrometer respectively. The energy gap (Eg) was
calculated from photoluminescence spectra were found to be about 2.7, 2.6 and 2.5
eV at pH values 8, 10 and 12 respectively for CdS QDs. The decreasing of energy
gaps is rises from the effect the pH solution increases, which in turn leads to the
shifted of the PL spectrum toward red shifted, which creates the energy bands at
surface states are shallow bands.
Polypyrrole/silver (PPy/Ag) nanocomposites was synthesized via a chemical oxidative method. The AFM analysis is performed to study the surface roughness, morphology and size distribution of the PPy particles and PPy-ag nanocomposites. The results indicated that as the concentration of Ag in the nanocomposite increases, the roughness also increases. The size of nanoparticles was also evaluated and found in the range of 15 nm to 125 nm. The PPy/Ag nanocomposites exhibited an effectiveness against Gram-negative Escherichia coli showing an inhibition zone of 4mm and displayed poor efficacy against Gram-positive Staphylococcus aureus. Based on given adequate antibacterial characteristics of PPy/Ag nanocomposites, it can be identified as a pro
... Show MoreIn this work, pure and doped Vanadium Pentoxide (V2O5) thin films with different concentration of TiO2 (0, 0.1, 0.3, 0.5) wt were obtained using Pulse laser deposition technique on amorphous glass substrate with thickness of (250)nm. The morphological, UV-Visible and Fourier Transform Infrared Spectroscopy (FT-IR) were studied. TiO2 doping into V2O5 matrix revealed an interesting morphological change from an array of high density pure V2O5 nanorods (~140 nm) to granular structure in TiO2-doped V2O5 thin film .Transform Infrared Spectro
... Show MoreA colloidal indium oxide (In2O3) nanoparticles (NPs) were synthesized pulsed laser ablation (PLA) of indium plate placed on the bottom of the quartz vessel containing (3ml) of pure ethanol. The influence laser energy on the properties of the formed nano-particles were characterized by using atomic force microscopy (AFM), X-ray diffraction (XRD), Ultraviolet Visible (UV-Vis) technique, and electrical properties measurements. The XRD revealed the crystallization structure of In2O3 nanoparticles and all the films having preferential orientation along (222) plane and intensity increases with increasing laser energy, The UV–Visible spect
... Show MorePolypyrrole/silver (PPy/Ag) nanocomposites was synthesized via a chemical oxidative method. The AFM analysis is performed to study the surface roughness, morphology and size distribution of the PPy particles and PPy-ag nanocomposites. The results indicated that as the concentration of Ag in the nanocomposite increases, the roughness also increases. The size of nanoparticles was also evaluated and found in the range of 15 nm to 125 nm. The PPy/Ag nanocomposites exhibited an effectiveness against Gram-negative Escherichia coli showing an inhibition zone of 4mm and displayed poor efficacy against Gram-positive Staphylococcus aureus. Based on given adequate antibacterial characteristics of PPy/Ag nanocomposites, it can be identified as
... Show More