Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

The Disi water samples were collected from different Disi aquifer wells in Jordan using a clean polyethylene container of 10-liter size. A hyper-pure germanium (HPGe) detector with high- resolution gamma-ray spectroscopy and a low background counting system was used for the identification of unknown gamma-rays emitting from radionuclides in the environmental samples. The ranges of specific activity concentrations of 226Ra and 228Ra in the Disi aquifer water were found to be from 0.302 ± 0.085 to 0.723 ± 0.207 and from 0.047 ± 0.010 to 0.525 ± 0.138 Bq L−1, with average values of 0.516 ± 0.090 and 0.287 ± 0.091 Bq L−1, respectively. The average combined radium (226Ra + 228Ra) activity and radium activity ratio (228Ra/226Ra) in Disi

A sensitive, accurate, and affordable colorimetric method was developed for assaying prednisolone (PRZ) in various medicinal forms. The procedure involves the oxidation of PRZ by ferric ions, followed by complexation of the resulting ferrous ions with ferricyanide to produce a greenish-blue product. Common complexation conditions were thoroughly investigated. The mole ratio of FeCl₃·6H₂O to K₃Fe(CN)₆ was 8:1. The proposed mechanism of complexation was suggested and considered. Various parameters were optimized, including the reduction of the colorimetric reaction temperature to 50°C and the duration of heating and analysis to 20-30 minutes. The calibration curve was linear over the range of 1-60 µg/mL. The limit of detection (LOD

This study aimed to detect of contamination of milk and local soft cheese with Staphylococcus aureus and their enterotoxins with attempt to detect the enterotoxin genes in some isolates of this bacteria. A total of 120 samples, 76 of raw milk and 44 of soft cheese were collected from different markets of Baghdad city. Enterotoxins in these samples were detected by VIDAS Set 2 system and it was found that enterotoxin A is present in a rate of 44.74% in milk samples and in a rate 54.50% in cheese samples. While other enterotoxins B, C, D, E were not found in any rate in any samples.
Through the study 60 isolates obtained from milk and cheeses were identified as Staphylococcus aureus by cultural, morphological and biochemical test by u

Folic acid and multivitamin tablets containing Aspergillus flavus Penicillia spp. and Cladosporia spores were prepared at a compression pressure of 148 MN/m² and stored at 35°C under different relative  humidifies (75,85, and 95)% within air tight containers, to study the effect of storage condition on them, as well as ,the estimation of the microbial level of the raw materials intended to be used in the two kinds of tablets . Result showed that some raw materials derived from natural origin were heavily contaminated with microorganism compared to that of synthetic origin ,the results also indicated the effect of relative humidity , types of fungal spore , and the hygroscopic nature of exicpient upon survival. Multivit

Bacteria strain H7, which produces flocculating substances, was isolated from the soil of corn field at the College of Agriculture in Abu-Ghrib/Iraq, and identified as Bacillus subtilis by its biochemical /physiological characteristics. The biochemical analysis of the partially purified bioflocculant revealed that it was a proteoglycan composed of 93.2 % carbohydrate and 6.1 % protein. The effects of bioflocculant dosage, temperature, pH, and different salts on the flocculation activity were evaluated. The maximum flocculation activity was observed at an optimum bioflocculant dosage of 0.2 mL /10 mL (49.6%). The bioflocculant had strong thermal stability within the range of 30-80 °C, and the flocculating activity was over 50 %. The biofloc

Background: Marginal adaptation is critical for long – term success of crown and bridge restoration. Computer aided design / computer aided manufacture (CAD/ CAM) system is gaining more importance in the fabrication of dental restoration. Objective: The aim of this study is to evaluate the effect of crystallization firing on the vertical marginal gap of IPS. emax CAD crowns which fabricated with two different CAD/CAM systems .Materials and Methods: Twenty IPS e.max CAD crowns were fabricated. We had two major groups (A, B) (10 crowns for each group) according to the CAD/CAM system being used: Group A: fabricated with Imes - Icore CAD/CAM system; Group B: fabricated with In Lab Sirona CAD/CAM system. Each group was subdivided into two s

BN Rashid…, Special Education, 2022