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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
Sun Oct 23 2016
Journal Name
Oriental Journal Of Chemistry
Synthesis and Antioxidant Ability of Some 4-(((4-(5-(Aryl)-1,3,4-Oxadiazol-2-Yl)Benzyl)Oxy)Methyl)-2,6-Dimethoxyphenol
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A series of new 4-(((4-(5-(Aryl)-1,3,4-oxadiazol-2-yl)benzyl)oxy)methyl)-2,6-dimethoxy phenol (6a-i) were synthesized from cyclization of 4-(((4-hydroxy-3,5-dimethoxy benzyl)oxy)methyl)benzohydrazide with substituted carboxylic acid in the presences of phosphorusoxy chloride.The resulting compounds were characterized by IR, 1H-NMR, 13C-NMR, and HRMS data. 2,2-Diphenyl-1-picrylhydrazide (DPPH) and ferric reducing antioxidant power (FRAP) assays were used to screen their antioxidant properties. Compounds 6i and 6h exhibited significant antioxidant ability in both assay. Furthermore, type of substituent and their position of the aryl attached 1,3,4-oxadiazole ring at position five are play an important roles in enhancing or declining the antio

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Publication Date
Fri Feb 10 2012
Journal Name
Molecules
Design, Synthesis and Preliminary Pharmacological Evaluation of New Non-Steroidal Anti-Inflammatory Agents Having a 4-(Methylsulfonyl) Aniline Pharmacophore
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A series of 4-(methylsulfonyl)aniline derivatives were synthesized in order to obtain new compounds as a potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the final compounds 11–14 was evaluated in rat using an egg-white induced edema model of inflammation in a dose equivalent to 3 mg/Kg of diclofenac sodium. All tested compounds produced significant reduction of paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, the activity of compounds 11 and 14 was significantly higher than that of diclofenac sodium (at 3 mg/Kg) in the 120–300 minute time interval, while compound 12 expressed a comparable effect to that of di

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Serum Vascular Endothelial Growth Factor VEGF and Interlukin-8 As a Novel Biomarkers For Early Detection of Ovarian Tumors
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Epithelial ovarian cancer is the leading cause of cancer deaths from gynecological malignancies. Angiogenesis is considered essential for tumor growth and the development of metastases. VEGF and IL?8 are potent angiostimulatory molecules and their expression has been demonstrated in many solid tumors, including ovarian cancer.VEGF and IL-8 concentrations were measured by ELISA test (HumanVEGF,IL-8). Bioassay ELISA/ US Biological / USA).The median VEGF and IL-8 levels were significantly higher in the sera of ovarian cancer patients than in those with benign tumors and in healthy controls.Pretreatment VEGF and IL-8 serum levels might be regarded as an additional tool in the differentiation of ovarian tumors.

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Publication Date
Sun Aug 07 2022
Journal Name
Hiv Nursing
Assessment of ApoE Gene Variants and Apob-100 R3500q Mutation as Genetic Risks for Dyslipidemia: A Case-Control Study
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Background: Dyslipidemia is defined as an abnormally high level of various lipids in the blood. It is considered a major risk for atherosclerosis and coronary artery disease. Genetic susceptibility can have a significant influence on the development and progression of dyslipidemia. ApoB-100 R3500Q mutation and ApoE variants are among those genetic risks for dyslipidemia. This study aims to assess the possible contribution of ApoB and ApoE variants on lipid profile among a group of early-onset ischemic heart disease (IHD) patients in comparison to a group of controls. Methods: Forty patients with dyslipidemia and early-onset IHD without chronic conditions likely to cause derangement of lipid levels were recruited to this case-control study

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Effect of Some Fungal Pathogen and Some Storage Treatments on Tomato and Cucumber Fruits Under Cold Storage (8? C)
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In study carried out in the cold storage in college of Agric./Univ. of Baghdad at 8 ? C. shows that Alternaria , Pencillium , Rhizoctonia , Mucor , are the fungi that causes tomato fruits decay. This is the first record of Rhizoctonia and Mucor as a Tomato fruits rot under 8º c in Iraq. There is no fungal infection on cucumber fruits under 8 ? C. . Waxing tomato fruits reduced the severity of the fungi infection and gave shelflife (19 days) under 8 ? C. There is an infection with Mucor was found in tomato fruits kept in perforated polyethylene bages with 16 bores prevent the infection and the lowest severity and frequency of infection was found in waxed tomato fruits. Part of M.Sc thesis of the Second author.

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Publication Date
Wed Apr 01 2020
Journal Name
Biochemical & Cellular Archives
SYNTHESIS, CHARACTERIZATION, ANTIOXIDANT, ANTICANCER HUMAN STUDIES AND BIOLOGICAL ACTIVITY OF MIXED LIGAND COMPLEXES USING SCHIFF BASE LIGAND AND HISTIDINE.
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الوصف Mixed ligand complexes of Cu (II), Co (II) and Zn (II) with 2-((4-(1-(4-chlorophenylimino) ethyl) phenylimino) methyl) phenol (L) and histidine (His) have been prepared and diagnosed by ¹H and13 C NMR, FT-IR and electronic spectral data, thermal gravimetric, molar conductance and metal analysis measurements. The ligand (L) shows a bidentate nature and the coordination occurs through N and O atoms of imine group and phenol group respectively whereas (His) behave as tridentate ligand, coordinating through the-NH2 group and carboxylate oxygen group and N atoms of imidazole ring. The analytical studies for three complexes have shown octahedral structure. The anticancer activity was screened against human cancer cell such Follicular

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Publication Date
Mon Feb 13 2023
Journal Name
Journal: Aip Conference
Composition, Depiction, Antibacterial, Antioxidant, and Cytotoxicity activities studies of A New Nano-Sized Binuclear Metal (II) Schiff Base complexes
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Abstract In the current contribution, a novel binuclear nickel(II) and zinc(II) complexes were prepared from a hexadentate ligand prepared via condensation of 3,3'-Bipyridine-6,6'-dicarbaldehyde , 2-amino-5-chlorobenzaldehyde and 2-Aminophenol .The symmetric ligand (H2DTPE) and its metal complexes were illustrated utilizing various techniques of physicochemical containing magnetic moment, analytical analysis and spectroscopy of mass, IR, 13C and 1H NMR, TGA and UV-Vis. The particles of MO Nanoscale were created from the labeled complex applying the ways of pyrolysis and utilizing methods of XRD, FT-IR, and FE-SEM, that specified close compatibility with the typical pattern for nanoparticles of NiO, ZnO and appeared the reasonable size in

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of Capsicum grossum L. and Allium cepal L. Juice on some bacterial species isolated from contamiinated vegetable salad
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Twenty four bacterial isolates were identified from (10) places for wandering sellers in south Baghdad city (Bayaa garage). They were Staphylococcus aureus (9 isolates), Bacillus subtilis (6 isolates), Salmonella spp. (4 isolates) and Psudomonas aeruginosa (5 isolates). Agar well diffusion method was used to definition sensitivity of the fresh and dried juice of Capsicum grossum L. and Allium cepal L. at different concentrations. The fresh juice had no inhibitory activity against the bacterial isolates in contrast to the fresh juice , dried juice which show marked activity against all bacterial isolates at (30) mg/ml.

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Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Assessment of vegetal cover changes using Normalized Difference Vegetation Index (NDVI) and subtractive (NDVI) time-series, Karbala province, Iraq
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Karbala province regarded one part significant zones in Iraq and considered an economic resource of vegetation such as trees of fruits, sieve and other vegetation. This research aimed to utilize Normalized Difference Vegetation index (NDVI) and Subtracted (NDVI) for investigating the current vegetation cover at last four decay. The Normalized Difference Vegetation Index (NDVI) is the most extensively used satellite index of vegetation health and density. The primary goals of this research are gather a gathering of studied area (Karbala province) satellite images in sequence time for a similar region, these image captured by Landsat (TM 1985, TM 1995, ETM+ 2005 and Landsat 8 OLI (Operational Land Imager) 2015. Preprocessing such gap filli

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Publication Date
Mon Nov 30 2020
Journal Name
Iraqi Geological Journal
EXPERIMENTAL STUDY OF MICRO SILICA BEHAVIOR AND ITS EFFECT ON IRAQI CEMENT PERFORMANCE BY USING X-RAY FLUORESCENCE ANALYSIS
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The cement slurry is a mixture of cement, water and additives which is established at the surface for injecting inside hole. The compressive strength is considered the most important properties of slurry for testing the slurry reliability and is the ability of slurry to resist deformation and formation fluids. Compressive strength is governed by the sort of raw materials that include additives, cement structure, and exposure circumstances. In this work, we use micro silica like pozzolanic materials. Silica fume is very fine noncrystalline substantial. Silica fume can be utilized like material for supplemental cementations for increasing the compressive strength and durability of cement. Silica fume has very fine particles size less

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