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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
Wed Jul 04 2018
Journal Name
Civil Engineering Journal
Behavior of Reinforced Reactive Powder Concrete Two-Way Slabs under Static and Repeated Load
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This paper studies the behavior of reinforced Reactive Powder Concrete (RPC) two-way slabs under static and repeated load. The experimental program included testing six simply supported RPC two-way slabs of 1000 mm length, 1000 mm width, and 70 mm thickness. All the tested specimens were identical in their material properties, and reinforcement details except their steel fibers content. They were cast in three pairs, each one had a different steel fibers ratio (0.5 %, 1 %, and 1.5 %) respectively. In each pair, one specimen was tested under static load and the other under five cycles of repeated load (loading-unloading). Static test results revealed that increasing steel fibres volume fraction from 0.5 % to 1 % and from 1% to 1.5%,

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Publication Date
Thu Mar 06 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Force decay of orthodontic elastomeric chains by using three different mechanisms simulating canine retraction
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Background: The ideal force-delivery system must: provide optimal tooth moving forces that elicit the desired effects, be comfortable and hygienic for the patient, require minimal operator manipulation and patient cooperation and provide rapid tooth movement with minimal mobility during orthodontic therapy, the elastomeric chains have the greatest potential to fulfill these requirements. Materials and Methods: This in vitro study was designed to determine the effect of three different mechanisms for canine retraction : (6-3 , 6-5-3 and chain loop ) on the load relaxation behavior of three types of elastomeric chains : (maximum clear , maximum silver and extreme silver) from the same company (Ortho Technology company) with two different bran

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Field Programmable Gate Array (FPGA) Model of Intelligent Traffic Light System with Saving Power
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In this paper, a FPGA model of intelligent traffic light system with power saving was built. The intelligent traffic light system consists of sensors placed on the side's ends of the intersection to sense the presence or absence of vehicles. This system reduces the waiting time when the traffic light is red, through the transition from traffic light state to the other state, when the first state spends a lot of time, because there are no more vehicles. The proposed system is built using VHDL, simulated using Xilinx ISE 9.2i package, and implemented using Spartan-3A XC3S700A FPGA kit. Implementation and Simulation behavioral model results show that the proposed intelligent traffic light system model satisfies the specified operational req

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Publication Date
Thu Mar 06 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Nugget mechanical properties of combination (rectangular and round) welded and soldered stainless steel wires
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Background: This study aimed to compare the mechanical properties between four groups of newly fabricated combination wires according to their method of union, according to the gauges of wires and a comparison were made between them and their originals. Materials and method: A total of 60 stainless steel combination wires were fabricated , divided into four groups according to gauge of wires and their method of union, each of them with 15 samples, the groups were welded (0.016x0.022-0.016 and 0.016x0.022-0.018) and soldered (0.016x0.022-0.016 and 0.016x0.022-0.018), samples were made according to certain parameters which were : for the welded samples: length,weight, duration of pulsation and size of copper electrode tips used; for the sold

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Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Science
Removal of Some Traces Heavy Metals from Aqueous Solutions by Water Hyacinth Leaves Powder
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The pollution of aquatic ecosystems with toxic heavy metals is representing a major environmental issue, as a result of releasing these metals to ecological ambient without treatment, leading to their persistence and non-biodegradation in the environment. Various traditional methods are utilized as an attempt to remove heavy metals from waste water but still without making any actual progress. This study hypothesizes that Eichhornia crassipes (water hyacinth) dried leaves powder is potential in removing some of these heavy metals (HM), including lead, copper, cadmium and chrome from aqueous solutions via biosorption influenced by some variable experimental factors. This aim was approached by using two different experimental conditions: (

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Investigation of Ground Density Distributions and Charge Form Factors for 14,16,18,20,22N using Cosh Potential
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     The bound radial wave functions of Cosh potential which are the solutions to the radial part of Schrodinger equation are solved numerically and used to compute the size radii; i.e., the root-mean square proton, neutron, charge and matter radii, ground density distributions and elastic electron scattering charge form factors for nitrogen isotopes 14,16,18,20,22N. The parameters of such potential for the isotopes under study have been opted so as to regenerate the experimental last single nucleon binding energies on Fermi's level and available experimental size radii as well.

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of mandibular third molar position by using computed tomography and reconstructed lateral radiograph
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Background: Consideration of mandibular third molar is important from orthodontic perspective due to several factors such as, lower anterior arch crowding, relapse in lower anterior region, interference with uprighting of mandibular first and second molars during anchorage preparation and molar distalization. The aims of this study were to assess of gender differences in the mandibular third molar position and compare and evaluate whether there is any differences in the results provided by CT scan and lateral reconstructed radiograph. Materials and Methods: The sample of present study consisted of 39 patients (18 males and 21 females) with age range 11-15 years. CT images for patients who were attending at Al Suwayra General Hospital/the C

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Publication Date
Thu Feb 10 2022
Journal Name
Iraqi Journal Of Science
Determination of optimum conditions for xylanase production by Aspergillus niger using solid state fermentation
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Aspergillus niger is one of the most important filamentous fungi that used in the fermentation industry. Aspergillus niger isolate was cultured on potato-dextrose agar (PDA) for activation, and the optimum conditions for xylanase production from this local isolate were studied by solid state fermentation, using a medium composed of wheat bran moisten with corn steep liquor at ratio 1:0.5 (v:w) at initial pH 5.5, inoc-ulated with 1.6 × 106 spores/ml, and incubated at 30ᵒC for 5 days.

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Heterocyclic Compounds Derived From 4- Hydroxy and 4-Amino Acetophenone
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 Two series of Schiff Bases [VI]n and thiazolidin-4-one derivatives[VII]n were synthesized by many steps starting from cyclization of 4- hydroxyacetophenon with thiourea in iodine to yield 1,3-thiazole compound which was reacted with pentoxy bromide in anhydrous potassium carbonate to converted compound[II] and this reacted with Phenol to yield azo compound[III]. The azo compound reacted with ethyl chloro acetate in basic medium to get a new easter compound[IV]  which is converted to their acid hydrazid[V]. The later compound condensation with n-alkoxy benzaldehyde to give new Schiff bases[VI]n . Imine group undergoes addition cyclization with thioglycolic acid to get thiazolidinone compounds[VII]n .Also, two new series of Schi

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Interactions Investigation of New Composite Material Formed from Bauxite and Melamine-Urea Formaldehyde Copolymer
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In this study the Bauxite has been activated and used to prepare two complexes: Bauxite - urea and Bauxite - melamine, these complexes were merged and polymerized with formaldehyde to prepare the complex Bauxite polymer - urea - melamine - formaldehyde (modified Bauxite). In the Bauxite-urea complex XRD results indicate that the urea molecules penetrate among the layers of the crystal plane (110) of the Gibbsite mineral while in the Bauxite-melamine the interaction was at the outer surface of the Bauxite forming minerals because the relatively large volume of the melamine molecule. FT-IR results show the interaction of these two bases with Bauxite was mainly based on the hydrogen bonding and in less extent on the coordination between N l

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