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As a result of the entry of multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an
... Show MoreThe research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is
... Show Moreact : A soluble cytoplasmic antigen (Brucellin) was prepared from Brucella melitensis Rev1 and used to diagnose brucellosis in experimentally infected mice with virulent strains of Brucella melitensis and Brucella abortus two weeks after infection. The best result was obtained with the third peak of the four peaks. All four peaks were used as antigen for skin test in a group of mice two weeks after vaccinated with S19 vaccine and the best result was obtained with third peak. All four peaks were also used as antigen for skin test in a group of mice previously vaccinated with Listeria monocytogenes live attenuated vaccine. All four fractions of the extracted brucellin antigens exhibited a negative skin test result in Listeria monocytogenes ex
... Show MoreA field experiment was conducted at experimental field of Mechanization Agriculture , the College of Agriculture , Abu – Ghraib , University of Baghdad .To measure transmitted vibration to seat tractor during operation tillage , mold board plow with New Holland 66-S- 80 tractor as one machinery unit , Soil was treated at soil constant moisture ( 18 – 20 % ) with two depths of plowing (15 and 20 cm ) and three speed of tractor 2.0 , 3.5, 6.8 km / h . Three main dimensions in seat tractor measurement vertical, longitudinal and lateral acceleration. Split plot design under completes block design with three replicates .
In this study the adsorption of cefixime on to selected Iraqi clay bentonite. The aim of this study is to search for selective active surface in adsorption of the drug and to act as physical antidotes in treatment of poisoning if the drug is taken in quantities higher than the recommended dosages. Quantitative estimation of the drug adsorption has been done by utilizing the technique of UV spectrophotometry in λmax (273) nm at different conditions of temperature (25, 37, 45) ˚C found the adsorption decrease with increase the temperature. Study of clay weight of bentonite (0.1-1.5) gm found the adsorption increase with increase of clay weight, study effect of pH (1.2, 3, 5, 7) on adsorption of bentonite found the optimum adsorption
... Show MoreA field experiment was conducted at experimental field of Mechanization Agriculture , the
College of Agriculture , Abu – Ghraib , University of Baghdad .To measure transmitted vibration to
seat tractor during operation tillage , mold board plow with New Holland 66-S- 80 tractor as one
machinery unit , Soil was treated at soil constant moisture ( 18 – 20 % ) with two depths of plowing
(15 and 20 cm ) and three speed of tractor 2.0 , 3.5, 6.8 km / h . Three main dimensions in seat
tractor measurement vertical, longitudinal and lateral acceleration. Split plot design under
completes block design with three replicates
The study aims to integrate the visually impaired people into the art connoisseur community through producing special print artworks to enable the visually impaired people to use their other senses to feel artworks by using artistic printing techniques through adding some prominent materials to the printing colors or making an impact that visually impaired people can perceive using their other senses. This study also aims to set up art exhibitions that display tangible works that can enable visually impaired people to feel artwork and understand its elements to enable them to feel it through other senses.
The study follows the experimental method, through using artistic printing techniques, which allow printing with prominent textur
The aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a
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