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jeasiq-2058
The quality of the auditor's report in the local environment in compliance with the requirements of the ISA 701 standard
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The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distributed to auditors in the Iraqi environment in the Federal Office of Financial Supervision and private offices. To a set of conclusions, the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence, especially the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the international auditing standard 700, the most important of which is the reporting paragraph On the important matters in accordance with Standard 701, as well as the different contents of the accounts of the auditors' reports in Iraq, each according to the duration To be informed, convinced, experienced, and adhered to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards, and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor, as they claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence, as they assume that the users concerned with their reports are rational, and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.

 

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Engineering
Design and Implementation of a Generalized N-Digit Binary-To-Decimal Converter on an FPGA Seven-Segment Display Using Verilog Hdl Design and Implementation of a Generalized N-Digit Binary-To-Decimal Converter on an FPGA Seven-Segment Display Using Verilog Hdl
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It is often needed to have circuits that can display the decimal representation of a binary number and specifically in this paper on a 7-segment display. In this paper a circuit that can display the decimal equivalent of an n-bit binary number is designed and it’s behavior is described using Verilog Hardware Descriptive Language (HDL). This HDL program is then used to configure an FPGA to implement the designed circuit.

Publication Date
Mon May 31 2021
Journal Name
Journal Of Research In Medical And Dental Science
A Stereomicroscopic Evaluation of Four Endodontic Sealers Penetration into Artificial Lateral Canals Using Gutta-Percha Single Cone Obturation Technique
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A Stereomicroscopic Evaluation of Four Endodontic Sealers Penetration into Artificial Lateral Canals Using Gutta-Percha Single Cone Obturation Technique, Omar Jihad Banawi*, Raghad

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Publication Date
Sat Aug 02 2025
Journal Name
Al–bahith Al–a'alami
Petra University’s Students’ Uses For SMS Messages and its Verifications (A Field Study on Students of Petra University’s Colleges)
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This study aims at identifying the extent of SMS usage and understanding the role it plays in satisfying users' needs and motivations. In order to achieve this aim, an analytical descriptive method was adopted by conducting a field survey among students at Petra University.

The study resulted in many conclusions, the most important of which is that using SMS meets the students' cognitive, social and communicational needs and desires, the highest being communicating with friends at 75%, followed by exchanging songs and videos at 52%, as well as exchanging photos at 45%. In regards to their motivation for using text messaging, forgetting daily problems scored highest at 81.4% and spending free time followed at 77.4%. This proves th

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of <i>Olea europea</i> L Extraction and TiO<sub>2</sub> Nanoparticles against <i>Pseudomonas aeruginosa</i>
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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of an Educational Program upon Nurses’ Knowledge and Practices Concerning Neurogenic Bladder Rehabilitation for Spinal Cord Injured Persons
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Objectives: To determine the impact of an educational program on nurses’ knowledge
and practices concerning neurogenic bladder rehabilitation for spinal cord injured persons
through a follow-up approach each two months post program implementation for six
months.
Methodology: "Follow-up" longitudinal design by using time series approach of data
analysis and the application of pre-post tests approach for the study and the control
groups. The study was carried out at Ibn Al-Kuff hospital for (SCI) in Baghdad governorate
from 5th of July 2010 to 15th of October 2011. To achieve the objectives of the study, a
non-probability (purposive) sample of (60) nurses (males and females) were working in SCI
units were selec

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Publication Date
Wed Oct 01 2014
Journal Name
Iraqi Journal Of Science
Removal of chromium (III) ions from its aqueous solution on adsorbent surfaces: Charcoal, Attapulgite and Date Palm Leaflet Powder
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In the present work, a study is carried out to remove chromium (III) from aqueous solution by: activated charcoal, attapulgite and date palm leaflet powder (pinnae). The effect of various parameters such as contact time, and temperature has been studied. The isotherm equilibrium data were well fitted by Freundlich and Langmuir isotherm models. The adsorption capacity of chromium (III) that was observed by activated charcoal, attapulgite and date palm leaflet powder (pinnae) increased with the rise of temperature when the concentrations of Cr (III) were 600, 700 and 100mg/L respectively. The greatest adsorption capacity ofactivated charcoal, attapulgite and date palm leaflet powder (pinnae) at 10°C was 7.51, 5.39 and 0.77mg.gˉ¹ respective

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Publication Date
Thu Jan 30 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
FIRST RECORD OF RED ALGAE POLYSIPHONIA SUBTILISSIMA (MONTAGNE, 1840) (FAMILY: RHODOMELACEAE) COLLECTED FROM KARACHI COAST PAKISTAN (NORTHERN ARABIAN SEA).
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This study presents a detailed morphology and taxonomic study of Polysiphonia subtilissima collected from Abdul Rehman Goth, Karachi coast, Pakistan. Polysiphonia is a filamentous heterotrichous red algae, characterized by its branching structures and attachment mechanisms. P. subtilissima is notable for its broad salinity tolerance and wide distribution across marine and freshwater ecosystems. This research provides an in-depth examination of the internal and external structures of P. subtilissima, contributing to its systematic study and documenting its first recorded occurrence in Pakistani coastal areas, bordering the northern Arabian Sea. The findings enhance the understanding of the species taxonomy and its ecological role in

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Publication Date
Fri Mar 21 2014
Journal Name
International Journal Of Antennas And Propagation
Development of a Compact Wide-Slot Antenna for Early Stage Breast Cancer Detection Featuring Circular Array Full-View Geometry
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A novel planar type antenna printed on a high permittivity Rogers’ substrate is proposed for early stage microwave breast cancer detection. The design is based on a p-shaped wide-slot structure with microstrip feeding circuit to eliminate losses of transmission. The design parameters are optimized resulting in a good reflection coefficient at −10 dB from 4.5 to 10.9 GHz. Imaging result using inhomogeneous breast phantom indicates that the proposed antenna is capable of detecting a 5 mm size cancerous tumor embedded inside the fibroglandular region with dielectric contrast between the target and the surrounding materials ranging from 1.7 : 1 to 3.6 : 1.

Publication Date
Tue Dec 07 2021
Design and numerical verification of a polarization-independent grating coupler using a double-layer approach for visible wavelengths applications
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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Equilibrium, Kinetic, and Thermodynamic Study of Removing Methyl Orange Dye from Aqueous Solution Using Zizphus spina-christi Leaf Powder
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In this study, Zizphus spina-christi leaf powder was applied for the adsorption of methyl orange. The effect of different operating parameters on the Batch Process adsorption was investigated such as solution pH (2-12), effect of contact time (0-60 min.), initial dye concentration (2-20 mg/L), effect of adsorbent dosage (0-4.5 g) and effect of temperature (20-50ᵒC). The results show a maximum removal rate and adsorption capacity (%R= 23.146, qe = 2.778 mg/g) at pH = 2 and equilibrium was reached at 40 min. The pseudo- second-order kinetics were found to be best fit for the removal process (R2 = 0.997). Different isotherm models (Langmuir, Freundlich, Dubini-Radushkevich,Temkin)  were applied in this stud

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