This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

This study aims to design unified  electronic information system to manage students attendance in Lebanese French university/Erbil, as a system that simplifies the process of entering and counting the students absence, and generate absence reports to expel students who passed  the acceptable limit of being absent, and by that we can replace the traditional way of  using papers to count absence,  with  a complete electronically system for managing students attendance, in a way that makes the results accurate and unchangeable by the students.

            In order to achieve the study's objectives, we designed an information syst

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen

Type 2 diabetes mellitus which abbreviate as T2DM is a complex endocrine and metabolic disorder arisingfrom genetic and environmental factors interaction which in turn induce various degrees of insulin functionalalteration on peripheral tissues. Globally, T2DM has develop into a public health problem. Therefore, Thestudy included (75) patients(37 female and 38 males) suffering from T2DM who visit al-kadhimiya teachinghospital with age range 20-80 years and (70) as healthy controls with age range 20-70 years. All studiedgroups were evaluated CMV IgG by ELISA,B. urea, S. Creatinine, cholesterol and triglyceride the resultsshowed that B.urea, S.creatinine and serum cholesterol showed a non-significant differences between studiedgroup,

This paper aims to decide the best parameter estimation methods for the parameters of the Gumbel type-I distribution under the type-II censorship scheme. For this purpose, classical and Bayesian parameter estimation procedures are considered. The maximum likelihood estimators are used for the classical parameter estimation procedure. The asymptotic distributions of these estimators are also derived. It is not possible to obtain explicit solutions of Bayesian estimators. Therefore, Markov Chain Monte Carlo, and Lindley techniques are taken into account to estimate the unknown parameters. In Bayesian analysis, it is very important to determine an appropriate combination of a prior distribution and a loss function. Therefore, two different

One of the main environmental problems which affect extensively the areas in the world is soil salinity. Traditional data collection methods are neither enough for considering this important environmental problem nor accurate for soil studies. Remote sensing data could overcome most of these problems. Although satellite images are commonly used for these studies, however there are still needs to find the best calibration between the data and real situations in each specified area. Landsat satellite (TM & ETM+) images have been analyzed to study soil pollution (Exacerbation of salinity in the soil without the use of abandoned agricultural for a long time) at west of Baghdad city of Iraqi country for the years 1990, 2001 & 2007. All of the th

Sheet piles are necessary with hydraulic structures as seepage cut-off to reduce the seepage. In this research, the computational work methodology was followed by building a numerical model using Geo-Studio program to check the efficiency of using concrete sheet piles as a cut-off or reducer for seepage with time if the sheet piles facing the drawdown technique. Al-Kifil regulator was chosen as a case study, an accurate model was built with a help of observed reading of the measuring devices, which was satisfactory and helped in checking the sheet piles efficiency. Through the study, three scenarios were adopted (with and without) drawdown technique, it was found that at the short time there's no effect of the drawdown technique on