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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
Wed Jun 24 2020
Journal Name
Journal Of Engineering
Using Steel Slag for Stabilizing Clayey Soil in Sulaimani City-Iraq
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The clayey soils have the capability to swell and shrink with the variation in moisture content. Soil stabilization is a well-known technique, which is implemented to improve the geotechnical properties of soils. The massive quantities of waste materials are resulting from modern industry methods create disposal hazards in addition to environmental problems. The steel industry has a waste that can be used with low strength and weak engineering properties soils. This study is carried out to evaluate the effect of steel slag (SS) as a by-product of the geotechnical properties of clayey soil. A series of laboratory tests were conducted on natural and stabilized soils. SS was added by 0, 2.5, 5, 10, 15, and 20% to the soil.

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Reducing Maintenance Costs for Government Projects in Iraq Using Performance Indicators
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Institutions and companies are looking to reduce spending on buildings and services according to scientific methods, provided they reach the same purpose but at a lower cost. On this basis, this paper proposes a model to measure and reduce maintenance costs in one of the public sector institutions in Iraq by using performance indicators that fit the nature of the work of this institution and the available data. The paper relied on studying the nature of the institution’s work in the maintenance field and looking at the type of data available to know the type and number of appropriate indicators to create the model. Maintenance data were collected for the previous six years by reviewing the maintenance and financial dep

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Publication Date
Sun Sep 06 2009
Journal Name
Baghdad Science Journal
Cox proportion hazard model for patients with hepatitis disease in Iraq
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Cox regression model have been used to estimate proportion hazard model for patients with hepatitis disease recorded in Gastrointestinal and Hepatic diseases Hospital in Iraq for (2002 -2005). Data consists of (age, gender, survival time terminal stat). A Kaplan-Meier method has been applied to estimate survival function and hazerd function.

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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Phytoplankton community within Al-Auda marsh in maysan province southern Iraq
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Abstract<p>Phytoplankton assemblage in relation to physical and chemical characteristics of water in Al-Auda marsh of Maysan province southern Iraq was assessed from November 2012 to July 2013. Six sampling sites were chosen to examine all phytoplankton species in the study area. A total of 246 species and seventy-five genera have been recognized belonging to twelve phytoplankton classes as follows: Bacillariophyceae (106 taxa), Chlorophyceae (34 taxa), Euglenophyceae (29 taxa), Cyanophyceae (29 taxa), Conjugatophyceae (19 taxa), Mediophyceae (10 taxa), Cryptophyceas (5 taxa), Coscinodiscophyceae (4 taxa), Chrysophyceae (4 taxa), Dinophyceae (3 taxa), Trebouxiophyceae (2 taxa) whereas Compsopogonophyceae record</p> ... Show More
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Publication Date
Fri Jan 01 2010
Journal Name
Positioning
Fluid Inclusions Usage for Assessing Oil Migration in Duhok, North Iraq
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Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Formation evaluation for Mauddud Formation in Bai Hassan oilfield, Northern Iraq
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   Formation evaluation is a critical process in the petroleum industry that involves assessing the petrophysical properties and hydrocarbon potential of subsurface rock formations. This study focuses on evaluating the Mauddad Formation in the Bai Hassan oil field by analyzing data obtained from well logs and core samples. Four wells were specifically chosen for this study (BH-102, BH-16, BH-86, and BH-93). The main objectives of this study were to identify the lithology of the Mauddud Formation and estimate key petrophysical properties such as shale volume, porosity, water saturation, and permeability. The Mauddud Formation primarily consists of limestone and dolomite, with some anhydrites present. It is classified as a clean for

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Pristina species (oligochaeta: naididae) in tigris river within baghdad city / Iraq
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A total of 72 individuals of genus Pristina were sorted from aquatic plant, Ceratophyllum demersum L., and filamentous algae collected from three sites on Tigris River at Baghdad including: Al-Sarafiya area (S1), Al- Jadiriyah area (S2), and Al- Za´afaraniya area (S3). Four species were identified including P. longiseta, P. aequiseta, P. proboscidea and P. foreli, with percentags of 51.7 , 36.4, 1.1, and 10.5 % respectively. The first two species found in all sites , while , P. proboscidea found only in S1 and P. foreli only in S2.

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Coloproctology
Rectal cancer and chemoradiation in Iraq: systematic review and meta-analysis
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Abstract<p> Background Rectal cancer is one of the most common malignant tumors of gastrointestinal tract. Combining chemotherapy with radiotherapy has a sound effect on its management.</p><p> Objectives Assessment the patterns of characterizations of rectal cancer. Evaluation of the efficacy, and long-term survival of pre-/ postoperative chemoradiation. Collecting all eligible evidence articles and summarize the results.</p><p> Methods By this systematic review and meta-analysis study, we include data of chemoradiation of rectal cancer articles from 2015 until 2019. The research was carried out at Baghdad Medical City oncology centers. Accordance with the</p> ... Show More
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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Radiological Impact Assessment of Farm Soils and Ofada rice (Oryza sativa japonica) from Three Areas in Nigeria
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Oryza sativa japonica (ofada rice) is largely grown in Aramoko, Abakaliki and Ofada are communities and consumed by both the poor and rich in Nigeria. A total of twenty ofada rice farmlands were identified in each study area and rice samples were randomly collected, thoroughly mixed to make a representative sample from each farmland. Soil samples were collected in each farm to a depth of 5-15cm from at least eight different points and thoroughly mixed together to form a representative sample. The samples were thereafter taken to the laboratory for preparation and spectroscopic analysis. A well-calibrated NaI(Tl) gamma-ray detector was used in spectrometric analysis of the samples and descriptive statistics was used to analyze th

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
On S*-Supplemented Modules
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The main goal of this paper is to introduce and study a new concept named d*-supplemented which can be considered as a generalization of W- supplemented modules and d-hollow module. Also, we introduce a d*-supplement submodule. Many relationships of d*-supplemented modules are studied. Especially, we give characterizations of d*-supplemented modules and relationship between this kind of modules and other kind modules for example every d-hollow (d-local) module is d*-supplemented and by an example we show that the converse is not true.

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