This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

It is known that the oral administration of ibuprofen caused an irritation of stomach as a side effect due to its carboxylic moiety. Ibuprofen ester was synthesized by linking the carboxylic moiety of ibuprofen and the hydroxylic group of paracetamol to reduce its side effect. Study the kinetic hydrolysis of prepared ester was examined at different values of physiological pH (1.0, 5.8, 6.4 and 7.4) at 37 ± 0.1 of 1 hour period. Measurements of absorbance were carried out by UV-Visible spectrophotometer to follow the stability of ester, it showed Pseudo first order hydrolysis. The pH- apparent rate profiles of ester was exhibited a good stability at pH 1.0 and pH 5.8. Pharmacological activity in vivo of prepared ester was evaluated in re

The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

• Iraqi society is a young society.
• The majority of the population is 70 percent. They live almost in urban areas.
• The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

Nanocomposite was prepared using unsaturated polyester (UP) resin as a matrix and graphene nanoparticles as a reinforcement material in six percentage weights (0, 0.1, 0.2, 0.3, 1 and 1.5%). Mechanical, calorimetric and thermal studies were performed on the (UP) resin/graphene nanocomposite. All tests showed a clear improvement of all mechanical properties examined (hardness, flexural strength (F.S), impact strength (I.S) and tensile strength (T.S)) with increasing graphene percentage. In addition, the temperature of glass transition and thermal conductivity of this composite increased with increasing graphene content.

This study involves the synthesis of a new class of silicon polymers, designated as P1-P7, derived from dichlorodimethylsilane (DCDMS) in combination with various organic compounds (Schiff bases prepared from different amines and appropriate aldehydes or ketones) [I-V] through condensation polymerization. The structures of all monomers and polymers were characterization by FTIR and 1HNMR spectroscopy (for some polymers). The results of thermogravimetric analysis (TGA) and differential scanning calorimetry DSC test show stable thermal behaviour. Polymers with a higher concentration of aromatic rings in their repeating structural units exhibited a higher temperature for weight loss, indicating increased thermal stability. Thermal meas

This study involves the synthesis of a new class of silicon polymers, designated as P1-P7, derived from dichlorodimethylsilane (DCDMS) in combination with various organic compounds (Schiff bases prepared from different amines and appropriate aldehydes or ketones) [I-V] through condensation polymerization. The structures of all monomers and polymers were characterization by FTIR and 1HNMR spectroscopy (for some polymers). The results of thermogravimetric analysis (TGA) and differential scanning calorimetry DSC test show stable thermal behaviour. Polymers with a higher concentration of aromatic rings in their repeating structural units exhibited a higher temperature for weight loss, indicating increased thermal stability. Thermal meas

The species Vitex agnus-castus is an important medicinal plants and it is one of the cultivated and dicotyledon plants in Iraq. The anatomical of stem, petiole, midrib area, epidermis, veins, type of leaf stomata and seeds were studied by light microscope. In this research, shows the knowledge of anatomical characteristics of the studied plant, showing its importance as taxonomic characteristics through the sections of the stem, petiole, the midrib and the petals.

Emulsion Liquid Membrane (ELM) is an emerging technology that removes contaminants from water and industrial wastewater. This study investigated the stability and extraction efficiency of ELM for the removal of Chlorpyrifos Pesticide (CP) from wastewater. The stability was studied in terms of emulsion breakage. The proposed ELM included n-hexane as a diluent, span-80 as a surfactant, and hydrochloric acid (HCl) as a stripping agent. Parameters such as mixing speed, aqueous feed solution pH, internal-to-organic membrane volume ratio, and external-to-emulsion volume ratio were investigated. A minimum emulsion breakage of 0.66% coupled with a maximum chlorpyrifos extraction and stripping efficiency were achieved at 96.1% and 95.7% at b

The creation and characterisation of biodegradable blend films based on chitosan and polyvinyl alcohol for application in a range of packaging is described. The compatibility between the chitosan and PVA polymers was good. Composite films had a compact and homogeneous structure, according to the morphology analysis. The mechanical test result of PVA/CH at concentrations 5% showed, that The higher values of TS recorded in sample (p1, with 40 MPa) while the lower values appeared in sample (p9, with 22.09 MPa), the TS decreased gradually as the amount of PVA increased in blend film. While the blend film of pure Chitosan exhibits a poor mechanical strength which makes it a poor candidate for packaging but Blending CH with PVA together improved

Copper oxide nanoparticles (CuO NPs) were synthesized by two methods. The first was chemical method by using copper nitrate Cu (NO3)2 and NaOH, while the second was green method by using Eucalyptus camaldulensis leaves extract and Cu (NO3)2. These methods easily give a large scale production of CuO nanoparticles. X-ray diffraction pattern (XRD) reveals single phase monoclinic structure. The average crystalline size of CuO NPs was measured and used by Scherrer equation which found 44.06nm from chemical method, while the average crystalline size was found from green method was 27.2nm. The morphology analysis using atomic force microscopy showed that the grain size for CuO NPs was synthesized by chemical and green methods were 77.70 and 89.24