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jeasiq-2246
The Role of the Auditor in Confirming the Integrated Reports - An Exploratory Study on a Sample of External Auditors in Iraq-
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  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study were reached using the (SPSS) program and the application of statistical models to determine the correlation and influence between the variables.

   The most important conclusions shown by the study are that the process of confirming the integrated reports results in an evaluation of the information they contain by external auditors, who are usually qualified for such actions, are neutral and independent of the economic unit, and thus enable them to give a clear perception of the truthfulness of these reports’ representation of the information contained therein. Thus, reassuring all parties dealing with the economic unit and increasing their confidence in the content of the integrated reports.

   The most important recommendations made by the study are that professional organizations in Iraq must issue instructions or guiding rules regulating the process of confirming the integrated reports, and the Office of Financial Supervision, in cooperation with the Profession Council and the Audit of Accounts in Iraq, should qualify the auditors working in audit offices professionally and scientifically, to be able to complete the process of confirming the integrated reports in all its dimensions, as it creates a challenge for the profession of auditing

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Forecasting The Wet and Dry Rainy Seasons in Mosul Using Standardized Precipitation Index (SPI)
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Iraq suffers the continuing lack of water resources in generdwether it is surface or underearth water or rain. The study of rain has got the utmost importance in order to the rain direction in Iraq and in Mosul in particular and what it will be in future. It also shows the wet as well as the dry seasons and the possibility of expecting them and expecting their quantities in order to invest them and to keep this vital resource The research deals with predict the wet and dry rainy seasons in Mosul using (SPI) Standardized precipitation index extracted from conversion of Gamma distribution to standardized normal distribution , depending on data of monthly rain amounts for 1940-2013 . Results showed existence of 31 w

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
Employment aesthetic to the sitting position in contemporary Iraqi Sculpture: سلام محمد سعيد هاشم
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This paper deals with aesthetic and a sitting position in contemporary Iraqi sculpture and studied this situation, an analytical study to reveal how to employ them in aesthetically pleasing work of art has been research in a sitting position to a lack of technical library for such research, this study includes four chaptersChapter I contains the research problem and its importance in terms of the released address and its objectives in the detection of this situation, how to employ the HDL research is to detect how the aesthetic of the Employment sit position and limits Find business is bronze and stone-dimensional exclusively carried out from 2000 to 2009 AD.Chapter II included the Framework theory and previous studies and with three Inv

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Design Technologies in Promoting the Advertisement for National Product: وسام عبد الامير كريم المالكي
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The current research is concerned with studying the variables in the promotion process which influence the advertisement design structure, as the accomplished design and construction process is subject to many variables, whether they were intellectual or technological, internal or external variables. These variables may overlap in order to get a comprehensive system for the artistic configuration, that any design in its content reaches the highest levels of perfection is connected to the extent of its compliance with and approximation to these variables, that is why we find their reflections deeply rooted in the individual's mind, especially the designer artist who is influenced by everything surrounding him forming knowledge systems res

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Proposed Strategy to Develop Postgraduate Studies at King Khalid University to Support the Achievement of the Kingdom's 2030 Vision
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Abstract

The aim of this research is to formulate a proposed strategy for developing graduate studies at King Khalid University to support the achievement of the Kingdom's vision (2030). The research used the descriptive survey approach. The research community consisted of all graduate students at King Khalid University. The research was conducted on a random sample included (623) Male and female students, this research relied on the questionnaire as the main tool for collecting its data. The results revealed that the research sample believes that all the proposals included in this research are very important for the development of postgraduate studies at King Khalid University to support the achievement of the K

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Studying the Photodegradation of Congo Red Dye from Aqueous Solutions Using Bimetallic Au–Pd/TiO2 Photocatalyst
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In this study, the photodegradation of Congo red dye (CR) in aqueous solution was investigated using Au-Pd/TiO2 as photocatalyst. The concentration of dye, dosage of photocatalyst, amount of H2O2, pH of the medium and temperature were examined to find the optimum values of these parameters. It has been found that 28 ppm was the best dye concentration. The optimum amount of photocatalyst was 0.09 g/75 mL of dye solution when the degradation percent was ~ 96 % after irradiation time of 12 hours, while the best amount of hydrogen peroxide was 7μl/75 mL of dye solution at degradation percent ~97 % after irradiation time of 10 hours, whereas pH 5 was the best value to carry out the reaction at the highest deg

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of platelet rich-fibrin on alveolar osteitis incidence following surgical removal of impacted mandibular third molars: A comparative study
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Background: Postoperative morbidity after extraction of the impacted mandibular third molar (IMTM) is inevitable. One of the most common postoperative complication is alveolar osteitis (AO) which is a painful non healed socket. Many researches were attempted to prevent the occurrence of AO by introducing and applying a new materials inside the extraction socket. Platelet rich fibrin (PRF) is a biological complex fibrin matrix where autologous platelets and leucocytes are present, used to enhance tissue healing process and reduce the early adverse effects of the inflammation. Aims: To evaluate the effect of PRF on the incidence of AO. Also to assess PRF effect on pain, swelling, and trismus following the surgical removal of IMTM and

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Scopus (10)
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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of platelet rich-fibrin on alveolar osteitis incidence following surgical removal of impacted mandibular third molars: A comparative study
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Background: Postoperative morbidity after extraction of the impacted mandibular third molar (IMTM) is inevitable. One of the most common postoperative complication is alveolar osteitis (AO) which is a painful non healed socket. Many researches were attempted to prevent the occurrence of AO by introducing and applying a new materials inside the extraction socket. Platelet rich fibrin (PRF) is a biological complex fibrin matrix where autologous platelets and leucocytes are present, used to enhance tissue healing process and reduce the early adverse effects of the inflammation. Aims: To evaluate the effect of PRF on the incidence of AO. Also to assess PRF effect on pain, swelling, and trismus following the surgical removal of IMTM and compa

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Scopus (10)
Crossref (5)
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Publication Date
Sun Jan 01 2012
Journal Name
European Journal Of Experimental Biology
A comparative study on cytotoxicity and apoptotic activity of pyocyanin produced by wild type and mutant strains of Pseudomonas aeruginosa
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Nutrient agar medium with various concentrations of cefotaxime was used for isolation spontaneous mutants from wild type strain of P.aeruginosa PHA-1. Eighty-two mutants were successfully isolated with the viable count 52×107 , these mutants were confirmed as spontaneous not physiological adaption mutants by reculture on the same medium. Then, wild type PHA-1 and mutants were examined for production pyocyanin; a blue greenish pigment was clearly noticed on King A medium. Remarkably the mutant strain named S300-8 was distinguished in productivity in comparison with wild type strain PHA-1; the amount of pigment was 56.0667mg/l and 74.53mg/l respectively. In addition, pyocyanin produced by mutant strain S300-8 revealed a potent efficacy again

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Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
The Department and its impact on polygamy
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The research talks about the interest and its impact on polygamy as a legitimate social psychological issue, where she talked about the concept of polygamy, and evidence of the legitimacy of polygamy, and clarify the conditions, and then touched on the great interests for which the law allowed polygamy, and mentioned some practical models in polygamy, including What is in the interest of men in pluralism, including in the interest of women in pluralism, including in the interests of both sexes in pluralism

 

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Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Skull Stripping Based on the Segmentation Models
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Skull image separation is one of the initial procedures used to detect brain abnormalities. In an MRI image of the brain, this process involves distinguishing the tissue that makes up the brain from the tissue that does not make up the brain. Even for experienced radiologists, separating the brain from the skull is a difficult task, and the accuracy of the results can vary quite a little from one individual to the next. Therefore, skull stripping in brain magnetic resonance volume has become increasingly popular due to the requirement for a dependable, accurate, and thorough method for processing brain datasets. Furthermore, skull stripping must be performed accurately for neuroimaging diagnostic systems since neither non-brain tissues nor

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