The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

Archives of Razi Institute (ARI)

Al-Si alloys which are widely used in engineering applications due to their outstanding properties can be modified for more enhancements in their properties. Current work investigated the ability of these alloys to be modified by casting them through the addition of nanoparticles. So, Multi-wall carbon nanotubes (CNT) and titanium carbide ceramic particles (TIC) with size of (20 nm) were added with different amounts started from (0.5 up to 3%) weight  to cast alloy A356 that was considered to be the base metal matrix, then stirred with different speeds of (270, 800, 1500, 2150) rpm at 520 °C for one minute. The results showed change in microstructure’ shape of the casted alloys from the dendritic to spherical gra

The main aim of this research is to: 1) identify the Transformational Leadership of the Managers of higher School in ALkut district and its relationship with organizational Loyalty. 2) Clarify the relationship between Transformational Leadership and organizational Loyalty. Regarding the research methodology, the researcher used the descriptive method because it meets this research. The two research tools were a questionnaire and the statistical program (spss). The results revealed that there is a strong positive relationship between Transformational Leadership and organizational Loyalty, which means that when the managers have a Transformational Leadership leads to having organizational loyalty.

The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investm

Joints are among the most widespread geologic structures as they are found in most each exposure of rock. They differ greatly in appearance, dimensions, and arrangement, besides they occur in quite different tectonic environments. This study is important because joints provide evidence on what kind of stress produced them (history of deformation) and also because they change the characteristics of the rocks in which they occur. The Measured data of joints from the studied area which are located in the high folded zone – Northeast of Iraq, were classified according to their relationship with the tectonic axes by projecting them stereographically using Schmidt net in GEOrient ver.9.5.0 software. The joint systems revealed the orientation of

IA Ali, FK Emran, DF Salloom, Annals of the Romanian Society for Cell Biology, 2021

For many years it was argued that there may be a gender differences in adverse drug reactions (ADRs). This assumption was based on many possible factors such as hormonal or behavior differences, and it was not clearly identified since the female gender was not preferred to be enrolled in many clinical trials. The primary aim of this study was to assess the extent of possibly relevant gender differences in drug–ADRs regarding causality, severity, preventability, seriousness, expectedness and outcome. While the secondary aim was to assess for which group of drugs and for which ADRs gender differences are identified most often. The study was a retrospective one that depends on processing a specially selected group of data obtained from th