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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
Sat Dec 02 2017
Journal Name
International Food Research Journal
Extraction and purification of cytotoxic compounds from Premna serratifolia L.(bebuas) for human breast cancer treatment.
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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of Drug Delivery system for Prednisolone Loaded and Released by Mesoporous Silica MCM-41
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In the present study, nanoporous material type MCM-41 was prepared by the sol-gel technique and was used as a carrier for prednisolone (PRD) drug delivery. The structural properties of mesoporous were fully characterized by X-ray diffraction (XRD), N2 adsorption /desorption and Fourier-transform infrared (FTIR). The mass transfer in term of adsorption process (loading) and desorption process (releasing) properties were investigated. The maximum drug loading efficiency was equal to 38% and 47.5% at different concentrations. The PRD released was prudently studied in water media of pH 6.8 simulated body fluid (SBF) in according to "United State Pharmacopeia (USP38)". The results proved that the release of prednisolone from MCM-41

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Publication Date
Mon Jan 01 2024
Journal Name
The Scientific World Journal
Efficient Removal of Brilliant Green Dye Using Mesoporous Attapulgite Clay: Investigating Adsorption Kinetics, Isotherms, and Mechanisms
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The study involved the effectiveness of Iraqi attapulgite (IQATP) clay as an environmentally friendly material that easily adsorbs brilliant green (BG) dye from water systems and is identified by various complementary methods (e.g., FTIR, SEM‐EDS, XRD, ICP‐OES, pHpzc, and BET), where the result reported that the IQATP specific surface area is 29.15 m2/g. A systematic analysis was selected to evaluate the impact of different effective adsorption performance variables on BG dye decontamination. These variables included IQATP dosage (0.02–0.8 g/L), solution pH (3.05–8.15), contact time (ranging from 2 to 25 min), and initial BG dye concentration from 20 to 80 mg/L. The parameter

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Publication Date
Mon Mar 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorptive Desulfurization of Iraqi Heavy Naphtha Using Different Metals over Nano Y Zeolite on Carbon Nanotube
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The present research was conducted to reduce the sulfur content of Iraqi heavy naphtha by adsorption using different metals oxides over Y-Zeolite. The Y-Zeolite was synthesized by a sol-gel technique. The average size of zeolite was 92.39 nm, surface area 558 m2/g, and pore volume 0.231 cm3/g. The metals of nickel, zinc, and copper were dispersed by an impregnation method to prepare Ni/HY, Zn/HY, Cu/HY, and Ni + Zn /HY catalysts for desulfurization. The adsorptive desulfurization was carried out in a batch mode at different operating conditions such as mixing time (10,15,30,60, and 600 min) and catalyst dosage (0.2,0.4,0.6,0.8,1, and 1.2 g). The most of the sulfur compounds were removed at 10 min for all catalyst ty

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Theoretical calculation for sputtering yield of beryllium copper alloy bombarded by Argon, nitrogen and oxygen ions
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Publication Date
Sun Apr 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Antibacterial Activity of Some New Five-Seven Membered Rings Attached to Sulfonamide Compounds
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   This work includes the  synthesis of some new five- seven heterocyclic rings derived from benzenesulfonylhydrazide as starting material. Its condensation with 4-methoxy and 4nitro benzaldehyde gives the Schiff bases (1a,b). Schiff bases were reacted with cyclic anhydrides given  Oxazepine, Thiazepine derivatives(2,3,4 a,b)(seven membered ring) and with 2-mercapto benzoic acid gives thiazine derivatives (6a,b)(six membered ring) finally with thioglycolic acid give thiazolidine ring(five membered ring) scheme(3). The synthesized compounds have been characterized by melting points,FT-IR, 1H-NMR spectroscopy ,13CNMR and Elemental analysis. some of synthesized  compounds were tested for their antibacterial activity

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Publication Date
Sun Dec 25 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Epicatechin product of Camellia sinensis leaves detection by thin layer chromatography and high performance liquid chromatography
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The current study performed in order to detect and quantify epicatechin in two tea samples of Camellia sinensis (black and green tea) by thin layer chromatography (TLC) and high performance liquid chromatography (HPLC). Extraction of epicatechin from black and green tea was done by using two different methods: maceration (cold extraction method) and decoction (hot extraction method). Qualitative and quantitative determinations of epicatechin in two tea samples were investigated. Epicatechin identification was made by utilizing preliminary chemical tests and TLC. This identification was also boosted by HPLC and then quantified epicatechin in all ethyl acetate fractions of two tea samples. This research revealed the existence of epica

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Publication Date
Fri Apr 22 2022
Journal Name
Galore International Journal Of Health Sciences And Research
Use of Flavonoids and Green Tea Extracts as Antioxidants Induced by Oxidative Stress: A Review Article
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The aim of this work is to shed light on the importance of medicinal plants, especially those that have extracts that have a direct effect on human health. The study and identification of botany is necessary because human life has become closely linked to the life of plants as food . In addition to using plants as food, primitive man did not stop at this point, but rather developed their use to hunt prey and also used toxic plant materials in wars. With the passage of time, the ancient man was able to link the wild plants that cover the surface of the earth and the diseases that afflict him, so he used these plants or Parts of it are for treatment. A medicinal plant is defined as one or more of its parts that contain one or more che

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Chemical Health Risks
Preparation, Characterization and Antibacterial Activity of some New Oxazolidin-5-one Derivatives Derived from Imine Compounds
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In this research, 5- membered heterocyclic compounds as oxazolidine-5-one J1-J5 derivatives were prepared using primary aromatic amine, aromatic carbonyl compounds and chloroacetic acid. By combining primary aromatic amines and aromatic carbonyl compounds, Schiff's bases were synthesized. Schiff bases are used with the chloroacetic acid compound to prepare oxazolidine-5-one J1-J5 derivatives. The compounds J1-J5 were described using NMR spectroscopy and FT-IR. .The biological efficacy was evaluated according to maximum inhibitory concentrations (MICs) toward Staphyloccoccus aureus and Esherichia coli. The best MIC was 210 μg ml-1 for J4 against the two pathogenic bacteria, while J1, J4, and J1 did not show any inhibitory effect against all

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Publication Date
Wed Aug 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Antimicrobial Evaluation of Some Bis-1, 3, 4-Butane-1-3, 4-Oxadiazole Derivatives
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A series of new Bis-1,4-Butane -1,3,4 – Oxadizole derivatives [III a-j] were synthesized from adipic acid dihydrazide and different aromatic acids in the presence of phosphours oxychloide. There compounds were characterized by their IR, microanalysis, and mass spectral data.    In vitro antimicrobial were synthesized. In vitro antimicrobial activity of these compounds against (Gram negative) and (Gram positive) were reported, some of these compounds prepared derivatives exhibited antimicrobial activity

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