The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of activating audit procedures in detecting accounting violations in the financial statements and obligating them to do so
The experiment was carried out with the aim of studying the effect of biological stress on some morphological parameters of ten varieties of potatoes grown in vitro. Biological stress was applied by adding different concentrations of fusaric acid (0, 0.0125, 0.025, 0.05, 0.1, 0.2 mM), to the growth medium MS, and some growth parameters were measured, such as plant height (cm), number of leaves (leaf/plant¹), leaf area (mm²), number of roots (root.plant¹) and length it (cm), wet and dry weight of the plant (g). The results showed that the studied varieties were different in the response to biological stress according to the studied parameters. The addition of fusaric acid led to reduce all growth parameters compared with the
... Show MoreBackground: Patient satisfaction is of increasing importance and widely recognized as an important indicator of quality of the medical care. There was no homogeneous definition of patient satisfaction, since satisfaction concerns different aspects of care or settings, as well as care given by various professions.
Objective: The objective of this study is to assess the patients’ level of satisfaction with diabetes care and to identify the underlying factors influencing it.
Methods: This cross-sectional study had been conducted in the Specialized Center for Diabetes and Endocrinology in Baghdad Al- Rusafa 2018. Where150 type two diabetic patients attending their follow-up
... Show MoreThe seismic method depends on the nature of the reflected waves from the interfaces between layers, which in turn depends on the density and velocity of the layer, and this is called acoustic impedance. The seismic sections of the East Abu-Amoud field that is located in Missan Province, south-eastern Iraq, were studied and interpreted for updating the structural picture of the major Mishrif Formation for the reservoir in the field. The Mishrif Formation is rich in petroleum in this area, with an area covering about 820 km2. The horizon was calibrated and defined on the seismic section with well logs data (well tops, check shot, sonic logs, and density logs) in the interp
... Show MoreSetting-up a 3D geological model both from field and subsurface data is a typical task in geological studies involving natural resource evaluation and hazard assessment. In this study a 3D geological model for Mishrif Formation in Garraf oil field has been set-up using Petrel software. Mishrif Formation represents the most important reservoir in Garraf oil field. Four vertical oil wells (GA-4, GA-A1P, GA-3 and GA-5) and one directional well (GA-B8P) were selected in Garraf Oil Field in order to set-up structural and petrophysical (porosity and water saturation) models represented by a 3D static geological model in three dimensions. Structural model shows that Garraf oil field represents a domal structure that shows continuous growth as i
... Show MoreBuilding numerical reservoir simulation model with a view to model actual case requires enormous amount of data and information. Such modeling and simulation processes normally require lengthy time and different sets of field data and experimental tests that are usually very expensive. In addition, the availability, quality and accessibility of all necessary data are very limited, especially for the green field. The degree of complexities of such modelling increases significantly especially in the case of heterogeneous nature typically inherited in unconventional reservoirs. In this perspective, this study focuses on exploring the possibility of simplifying the numerical simulation pr
Afamin, which is a human plasma glycoprotein, a putative multifunctional transporter of hydrophobic molecules and a marker for metabolic syndrome. Afamin concentration have been proposed to have a significant role as a predictor of metabolic disorders. Since NAFLD is associated with metabolic risk factors, e.g., dyslipidemia, insulin resistance and visceral obesity, it is considered as the hepatic manifestation of the metabolic syndrome. The objective of this study is to determine Afamin levels in hypothyroid patients with and without fatty liver disease and compare the results with controls. Also to study the relationship of Afamin level with the Anthropometric and Clinical Features (Age, Gender, BMI and Duration of Hypothyroidism) , Serum
... Show MoreFinding a path solution in a dynamic environment represents a challenge for the robotics researchers, furthermore, it is the main issue for autonomous robots and manipulators since nowadays the world is looking forward to this challenge. The collision free path for robot in an environment with moving obstacles such as different objects, humans, animals or other robots is considered as an actual problem that needs to be solved. In addition, the local minima and sharp edges are the most common problems in all path planning algorithms. The main objective of this work is to overcome these problems by demonstrating the robot path planning and obstacle avoidance using D star (D*) algorithm based on Particle Swarm Optimization (PSO)
... Show MoreIn this study tested the efficiency of three methods (Tissue culture, Multispore, Multispore mixture) to renew isolates of mother culture for cultivated mushroom strains (X20, X25, B62) And prevent it from deterioration and keep or increase productivity, It has been found that the strains in response varied according to the type of method used for the renewal of isolation. It was found that 17.78 kg/m2 higher significant increase in total yield have been achieved when use multispore mix between X20 and B62 strain compared to all of those isolates the mother culture strains, Followed by tissue culture method for the renewal of strains, which amounted to the total yield 14.16 kg/m2 when B62 strain. Multispore me
... Show More