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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
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Impact of Anchored CFRP Composites on the Strengthening of Partially Damaged PC Girders
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This manuscript investigated the effect of anchorage CFRP wrapping sheets, bolts, and laminate interlock on increasing the efficiency of flexural strengthening for the post-tension girder using CFRP composites techniques longitudinal laminates at the soffit for partially damaged loss of about 14.3% from its area of prestressed concrete beams, and the impact on restoring the original flexural capacity of PC girder. Mitigating delamination of the soffit of horizontal laminates (CFRP). The texture of the laminate and anchorages influenced the stress of the laminate carbon fiber, the mode of crack propagation and failure, and consequently, the beam's attitude has been investigated in this manuscript. The experimental findi

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Studying the Effects of Different Polymers on Rheological Properties of Water Base Muds
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This research is focusing on finding more effective polymers that leads to enhance the rheological properties of Water Base Muds. The experiments are done for different types of mud for all substances which are Polyacrylamide, Xanthan gum, CMC (Carboxyl Methyl Cellulose). This study shows the effect of add polymer to red bentonite mud, effect of add polymer to Iraqi bentonite mud, the effect of add bentonite to polymer mud. The mud properties of Iraqi bentonite blank are enhanced after adding the polymers to the blank mix, CMC gives the highest value of plastic viscosity and Gel strength than others; X-anthan gives the highest value of yield point and gel strength than others. For the red bentonite mud, Polyacrylamide has the highes

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Publication Date
Fri Sep 01 2006
Journal Name
Journal Of Engineering
Effect of Transverse Base Width Restraint on the Cracking Behavior of Massive Concrete
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The effect of considering the third dimension in mass concrete members on its cracking behavior is investigated in this study. The investigation includes thermal and structural analyses of mass concrete structures. From thermal analysis, the actual temperature distribution throughout the mass concrete body was obtained due to the generation of heat as a result of cement hydration in addition to the ambient circumstances. This was performed via solving the differential equations of heat conduction and convection using the finite element method. The finite element method was also implemented in the structural analysis adopting the concept of initial strain problem. Drying shrinkage volume changes were calculated using the procedure suggested

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Publication Date
Thu Feb 01 2018
Journal Name
European Journal Of Drug Metabolism And Pharmacokinetics
Effects of Human Sulfotransferase 2A1 Genetic Polymorphisms 3 on the Sulfation of Tibolone
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Publication Date
Tue Nov 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of different polishing systems on the surface roughness of full-contour zirconia
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Background: Adjustment of any premature occlusal contact of any zirconia restoration requires its polishing or glazing in order to restore the smoothness of the restoration. The objective of this in vitro study was to evaluate the effects of different polishing systems and glazing on the surface roughness of full-contour zirconia. Material and methods: Forty disks (diameter: 8 mm, thickness: 6.4 mm) were prepared from pre-sintered full-contoured zirconia block; they were colored and sintered in a high-temperature furnace at 1500ËšC for 8 hours. The specimens were then leveled and finished using grinding and polishing machine and adjusted using diamond disk. The specimens were then randomly divided into four groups (n=10), group I involves

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Publication Date
Sun Mar 01 2009
Journal Name
Baghdad Science Journal
The Effect of Sodium Propionate on Microorganism and Self life of Laboratory Biscuit
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This study has been conducted to examin the effect of sodium propionate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.10% sodium propionate prolonged the storage peroid until the third month, while the use of 0.20% sodium propionate showed no growth of bacteria up to six month of storage, three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli. using 0.10% sodium propionate showed no growth of mold up to three month of storage ,while using of 0.15 % and 0.20% sodium propionate prevent the growth

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
The effect of additive carbon nano tube on optical properties of epoxy resin
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In this work, MWCNT in the epoxy can be prepared at room temperature and thickness (1mm) at different concentration of CNTs powder. Optical properties of multi-walled carbon nanotubes (CNTs) reinforced epoxy have been measured in the range of (300-800)nm. The electronic transition in pure epoxy and CNT/epoxy indicated direct allowed transition. Also, it is found that the energy gap of epoxy is 4.1eV and this value decreased within range of (4.1-3.5)eV when the concentration of CNT powder increased from (0.001-0.1)% respectively.
The optical constants which include (the refractive index (n), the extinction coefficient (k), real (ε1) and imaginarily (ε2) part of dielectric constant calculated in the of (300-800)nm at different concent

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Publication Date
Wed Jan 20 2021
Journal Name
Plant Archives
The Effect of Plowing and Pulverization Systems on Some Plant Indicators of Onion
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An experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Effect of Fat Replacement with Tahena on the Quality Properties of Shortened Cake
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The objective of this research was to investigate the effect of replacing fat(shortening) with different percentages of tahena on the quality properties (physiochemical and sensory ) of shortened cake.The percentages of moisture,protein ,fat and ash of cake increased significantly(p<0.05) as the replacement was increased .The highest increase percentages were 10,48,5,and 90 %,respectivly, at 100% replacement .Carbohydrate,however,decreased by 10%at 100% replacement .these findings may indicate improvement of cake nutritional value.Standing height,as an indicator of cake volume, also increased significantly by 4% at the 50% replacement then it decreased by 4% 100% replacement level. Basic formula (control) has signific

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Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Effect of Annealing Temperature on The Some Electrical Properties of InSb:Bi Thin Films
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InSb alloy was prepared then InSb:Bi films have been prepared successfully by thermal evaporation technique on glass substrate at Ts=423K. The variation of activation energies(Ea1,Ea2)of d.c conductivity with annealing temperature (303, 373, 423, 473, 523 and 573)K were measured, it is found that its values increases with increasing annealing temperature. To show the type of the films, the Hall and thermoelectric power were measured. The activation energy of the thermoelectric power is much smaller than for d.c conductivity and increases with increasing annealing temperature .The mobility and carrier concentration has been measured also.

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