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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
Fri Jan 01 2010
Journal Name
مجلة الانبار للعلوم الزراعية
Effect of injected with gibberllic acid ga3 and addition of vitamin d3 to the diet on some productive parameters of aged laying hens
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This experiment was conducted to examine the effects of injected gibberellic acid GA3 in subcutaneous of hens neck and supplemental vitamin D3 to control basal diet on productive performance and egg shell thickness ,relative weight of egg shell of aged laying hens. Two hundred and seventy Lohmann Brown laying hens at 73 weeks of age were randomly assigned to three treatments groups. Each treatment consist of three replicates (30 hens / replicate). The treatments were : T1 control were injected subcutaneous with 0.2 ml / kg of body weight of ethanol: sesame oil solution, T2 and T3 were injected subcutaneous with 0.2 ml / kg of body weight of ethanol: sesame oil solution which contained 400 μg GA3/ kg of body weight /week during 8 weeks (tre

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Publication Date
Thu Dec 22 2016
Journal Name
Gene Therapy
Co-delivery of indoleamine 2,3-dioxygenase prevents loss of expression of an antigenic transgene in dystrophic mouse muscles
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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Oral And Maxillofacial Surgery, Medicine, And Pathology
Assessment of the extracapsular dissection of the benign parotid tumors, extending the literature
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Publication Date
Mon Mar 01 2021
Journal Name
Astronomy Letters
The Dichotomy of the Mass-radius Relation and the Number of Globular Clusters
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Publication Date
Sun Aug 17 2025
Journal Name
Al–bahith Al–a'alami
THE MENTAL PICTURE OF THE HOUSE OF REPRESENTATIVES AMONG THE IRAQI PUBLIC : (SectionII)
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This research is considered as the beginning of other studies about the iraqi the public and their relationship with the various state institutions. Recently, such studies used to be almost non-existent. The main characteristic that distinguishes the scientific studies, is the fact that it involves a specific problem that needs to be studied and analysed from multiple aspects, otherwise the definition of problem identification wouldn’t have been narrowing the topic into what the researcher wants to address, also not what the title is referring to as topics which the researcher doesn’t want to address. The problem in this research resides in the lack of well planned scientific programs that aims at building a positive mental picture a

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Feasibility of the beekeeping project Using the method of mobile promiscuous
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               An update of our research is the first to develop and reform the agricultural sector . and promoting production and productivity of this sector multi-sources , which is the management and beekeeping one source . Been applied to the style of beekeeping mobile promiscuous includes twentieth cell in the Iraqe project of mussiab . in which there exist a variety of crops and trees .

Experiment had proved successful and led to raise the level of npoduction of single Dell of the honey to 49 kg over the previous year and surpassed the average production percell in the province of Babylon , which the amount of 13.945 kg , another

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Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Histological Study on Bird Cerebellum of Pycnonotus leucotis
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Histological study of the cerebellum in a bird white cheeked bulbul Pycnonotus lecucotis, the result of the study showed that the cerebellum took the parts of the hindbrain, the histological study of the cerebellum revealed the presence of deep folds on its surface. The cerebellum consists of two areas, the cerebellar cortex, which is called the gray matter, which consists of three layers: the outer layer (the molecular layer), the middle (Purkinje cells) and inner layer (the granular layer). The second area of the cerebellum is called the medullary and the white matter.

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Publication Date
Wed Jan 01 2014
Journal Name
Scienceasia
A combined compact genetic algorithm and local search method for optimizing the ARMA(1,1) model of a likelihood estimator
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In this paper, a compact genetic algorithm (CGA) is enhanced by integrating its selection strategy with a steepest descent algorithm (SDA) as a local search method to give I-CGA-SDA. This system is an attempt to avoid the large CPU time and computational complexity of the standard genetic algorithm. Here, CGA dramatically reduces the number of bits required to store the population and has a faster convergence. Consequently, this integrated system is used to optimize the maximum likelihood function lnL(φ1, θ1) of the mixed model. Simulation results based on MSE were compared with those obtained from the SDA and showed that the hybrid genetic algorithm (HGA) and I-CGA-SDA can give a good estimator of (φ1, θ1) for the ARMA(1,1) model. Anot

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Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Sources of Organizational Power Prevailing among Academic Leaders at University of Tabuk and its Relationship to Institutional Creativity from the Viewpoint of Faculty Members: شروق بنت عبد الخالق الأسمري , علي بن حسن القرني
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This study aims to examine the sources of organizational power prevailing among the academic leaders at the University of Tabuk from the faculty members’ viewpoint. The purposes behind such an aim are: to reveal the level of administrative and technical institutional creativity, the nature of the relationship between the reality of organizational power and the level of institutional creativity, and to disclose statistically the significant differences between the averages of faculty members’ responses attributed to the demographic variables (gender,  years of experience, academic degree). The study used the descriptive approach, both survey and correlational. A questionnaire was used to collect data from a simple random sample o

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Publication Date
Sat Jun 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effectiveness of using platelet rich fibrin (PRF) as a sole grafting material and membrane in augmentation of dehiscence and fenestration defects encountered during dental implant surgery
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Background: Bone regeneration in dehiscence and fenestration defect can be improved with the use of platelet rich fibrin (PRF) that provides a scaffold for new bone regeneration. This study was conducted to assess the effectiveness of PRF as a graft material and membrane in dehiscence and fenestration defects. Materials and Methods: This prospective clinical study included patients who received dental implants that demonstrated peri-implant defects which were augmented using Leukocyte- PRF (L-PRF) or Advanced-PRF (A-PRF). Twenty four weeks postoperatively the defect resolution and the density of regenerated bone were assessed by CBCT and re-entry surgery. The assessment also included measurement of primary and secondary implant stability

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