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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
Tue May 12 2015
Journal Name
International Journal Of Humanities, Arts, Medicine And Sciences
SYNTHESIS, SPECTRAL, DYEING PERFORMANCE AND BIOLOGICAL ACTIVITY STUDIES OF AZO DYES COMPLEXES WITH SOME METAL IONS
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Some azo compounds were prepared by coupling the diazonium salts of amines with 2,4-dimethylphenol The structure of azo compounds were determined on the basis of elemental analyses, 1HNMR, FT-IR and UV-Vis spectroscopic techniques. Complexes of nickel(II) and copper(II) have been synthesized and characterized. The composition of complexes has been established by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as conductivity magnetic susceptibility measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentration range (1×10-4 - 3×10-4 M). High molar absorbtivity of the complex solutions were observ

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Publication Date
Wed Jun 10 2015
Journal Name
Journal Of The College Of Basic Education
Synthesis, characterization and antimicrobial studies of 2-(4-antipyrine azo)-4-nitroaniline with some metal ions.
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Transition metal complexes of Co(II), Ni(II), Cu(II), and Zn(II) with 2-(4-antipyrine azo)-4-nitroaniline derived from 4-aminoantipyrine and 4-nitroaniline were synthesized. Characterization of these compounds has been done on the basis of elemental analysis, electronic data, FT-IR, UV-Vis and 1HNMR, as well as magnetic susceptibility and conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentration range (1×10-4 - 3×10-4 M). High molar absorbtivity of the complex solutions were observed. From the analytical data, the stoichiometry of the complexes has been found to be 1:2 (metal:ligand). On the basis of physicochemical data octa

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Publication Date
Wed Jul 07 2010
Journal Name
Al-mustansiriya J. Sci
Synthesis and Spectroscopic Studies of New Heterocyclic Azo Dye and Their Complexes with Selected Metal Ion
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Coupling reaction of 4-aminoantipyrene with 8-hydroxyqunoline gave the new bidentate azo ligand 5-(4-antipyrene azo)-8-hydroxyqunoline. Treatment of this ligand with the following metals ions (MnII, CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio yielded a series of neutral complexes of the general formula [M(L)2Cl2]. The prepared complexes were characterized using flame atomic absorption, FT.IR, UV-Vis spectroscopic as well as magnetic susceptibility and conductivity measurements. Chloride ion content were also evaluated by (Mohr Method). From above data, the proposed molecular structure for these complexes as octahedral geometry.

Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Theoretical investigation of charge transfer at N3 sensitized molecule dye contact with TiO2 and ZnO semiconductor
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(3) (PDF) Theoretical investigation of charge transfer at N3 sensitized molecule dye contact with TiO2 and ZnO semiconductor. Available from: https://www.researchgate.net/publication/362773606_Theoretical_investigation_of_charge_transfer_at_N3_sensitized_molecule_dye_contact_with_TiO2_and_ZnO_semiconductor [accessed May 01 2023].

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Madenat Alelem College
Antimicrobial effect of Trigonella foenum graecum Seed Extracts against Tested Bacteria Isolated from Meat and Fish
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A qualitative chemical test was performed on functional groups extracted from fenugreek plant and its extracts (aqueous, alcoholic and volatile oil). Results revealed that fenugreek seeds contain the main functional groups, while extracts are varied accorodihg to their content of functional groups qualitatively and quantitively. Moreover, inhibition activity was tested for extracts of fenugreek seeds (aqueous, alcoholic and volatile oil). against gram negative (Salmonella typhimurium, Escherichia coli and Pseudomonas aeruginosa) and gram positive (Staphylococcus aureus) by the ager well diffusion method. Data have revealed that inhibition activity was different in accoradance with extract solvent and the tested microorgan. Oil extract (15)%

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Publication Date
Sun Jan 19 2020
Journal Name
Biochemical And Cellular Archives
Isolation and characterization of phosphate solubilizing Pseudomonas species and assess its efficacy as plant growth promoter
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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Numerical solution to inverse coefficient problem for hyperbolic equation under overspecified condition of general integral type
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Biological activity and protease inhibitor from watery extract of lentil (Lens culinaris) against some bacterial species
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Biological activity substances was investigated in watery extract of lentil which found to contain phenols, tannin, saponins and resins while, flavons, terpens and steroids were not exist in the extract details explained that 5%, 10% of lentil extract largly inhibited the growth of Psedumonas aeruginosa then Escherichia coli and Bacillus subtilis. The growth of both Staphylococcus aureus and Salmonella typhimurium were slightly affected by all extract concentration. Extracellular protease were screened in all bacterial species under study. Complete inhibition was achieved for extracellular protease while different percentage of protease inhibition were seen for intracellular proteases.

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Publication Date
Sun Jan 01 2023
Journal Name
Ieee Access
Fuzzy-Based Ensemble Feature Selection for Automated Estimation of Speaker Height and Age Using Vocal Characteristics
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Publication Date
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Neural Network Modeling of Cutting Force and Chip Thickness Ratio for Turning Aluminum Alloy 7075-T6
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The turning process has various factors, which affecting machinability and should be investigated. These are surface roughness, tool life, power consumption, cutting temperature, machining force components, tool wear, and chip thickness ratio. These factors made the process nonlinear and complicated. This work aims to build neural network models to correlate the cutting parameters, namely cutting speed, depth of cut and feed rate, to the machining force and chip thickness ratio. The turning process was performed on high strength aluminum alloy 7075-T6. Three radial basis neural networks are constructed for cutting force, passive force, and feed force. In addition, a radial basis network is constructed to model the chip thickness ratio. T

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