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Procedures for auditing accounting violations according to international auditing : standards in the Karbala Municipality Directorate
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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

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
A Comparative Study of Potential Energy Curves Analytical Representations for CO, N2, P2, and ScF in Their Ground Electronic States
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     In this study, a detailed comparative analysis of four different potential energy functions is elaborated. These potential energy functions namely are Morse, Deng-Fan, Varshni, and Lennard-Jones. Furthermore, a mathematical representation for long-range region is elucidated. As a study case, four diatomic molecules (CO, N2, P2, and ScF) in their electronic ground states were chosen. Subsequently, the corresponding dissociation energy as well as some spectroscopic parameters were calculated accordingly.

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Poly (N, N-dimethyl aniline) Coating for Stainless Steel, Synthesis, Characterization and Corrosion Protection in Sea Water 3.5% NaCl Solution
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This research involves the synthesis of conductive polymer includes: poly (N, Ndimethyl
aniline) on metal surface which is stainless steel 316 by using
electrochemical polymerization technique. Parameters of this research are voltage
rang, scan rate, number of cycles. The tests for corrosion protection of the polymer
coated and uncoated stainless steel substrate was investigated in artificial sea water
of 3.5% NaCl solution by tafel and potentiodynamic procedures. Fourier Transform
Infrared Spectroscopy (FTIR), UV-Visible absorption spectroscopy, Scanning
Electron Microscope (SEM) and Atomic Force Microscope (AFM) were used to
diagnose and describe the structure and morphology of the coating. Parameters of
corr

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Publication Date
Mon Jun 01 2020
Journal Name
Iraqi Journal Of Physics
Theoretical Model for Spectroscopic Study of Cu+2, Co+2, and Fe+3 Dissolved in Ethanol with A Different Concentrations
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The absorption spectrum for three types of metal ions in different concentrations has been studying experimentally and theoretically. The examination model is by Gaius model in order to find the best fitting curve and the equation controlled with this behavior. The three metal ions are (Copper chloride Cu+2, Iron chloride Fe+3, and Cobalt chloride Co+2) with different concentrations (10-4, 10-5, 10-6, 10-7) gm/m3. The spectroscopic study included UV-visible and fluorescence spectrum for all different concentrations sample. The results refer to several peaks that appear from the absorption spectrum in the high concentration of all metal ions solution.

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Ability test of two algae Chlorella vulgares. Proscott and Navicual busiedtii. Kützing in reduction water salty excessive for river arabs
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Different concentrations prepared 2,4,8,16,32 ppt from flow water to Shatt-Alarab
by adding Chlorella vulgares and Navicual busiedtii as alone for each
concentration. The results showed that the concentrations of salinity reduced to 0,
1.78, 9.45, 15 ppt after 10 days, with removed percentage 100, 100, 77.75, 40.93,
37.12 % respectively for Chlorella vulgares the cell numbers of Chlorella vulgares
reached to 58.123, 60.123, 69.712, 37.234, 30.546 ×104/ml comparing with the
control 55.652 ×104/ml while the absorbability of salinity reached to 0.378, 0.391,
0.489, 0.231, and 0.192 nm comparing with 0.342 as control. The external cell wall
of Chlorella vulgares was swelling at 32 ppt. the removal percentage of sali

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Determination of Testosterone level as predictor for insulin resistance in young men with family history of type2 diabetes and hypertension.
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Background: Insulin resistance is associated with metabolic syndrome , type 2 diabetes and representing a risk factor for cardiovascular disease . This relationship may be modulated to some extent by age related changes in sex hormone status.. In particular, reduced total testosterone (TT) levels have been associated with insulin resistance and subsequent risk for developing type 2 diabetes. Aim of study: we examined whether low total testosterone level were associated with insulin resistance in young adult men. Methods: a total of 83 men (young adult men) divided into 2 group : (group1 ) 49 men with a risk factor for insu

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Correlation between serum carnitine level and Soluble Receptors for Advance Glycation End Products(sRAGE) in Clomiphene Citrate Resistant- PCOS Women
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   The most frequently diagnosed condition in women at the age of reproduction is the polycystic ovarian syndrome (PCOS).it could be related to a complex endocrine condition, due to its heterogeneity and uncertainty about its etiology, as the clinical highlights of PCOS incorporate those related to reproductive signs such as decreased frequency of ovulation, irregular menstrual cycles, decreased fertility. Carnitine plays a substantial role in weight loss, glucose tolerance, insulin function and fatty acid metabolism. Thus carnitine plays a crucial role in controlling  obesity, insulin resistance, oxidative stress that are  associated with PCOS .While, AGEs are a diverse group of reactive molecules that are formed end

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Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
Association Between Leptotrichia Amnionii and Atopobium Vaginae as A Risk Factor For Miscarriage States in A Specimens of Iraqi Women
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Miscarriage is one of the fundamental complications occurring in pregnant women. Many fastidious and uncultivated bacterial species are related to miscarriage and have a significant role in the infection. The association between inverse pregnancy outcomes and infections of abnormal bacteria has been rarely investigated. Therefore, this study aimed to determine Leptotrichia amnionii and Atopobium vaginae as a risk factor for miscarriage states. A total of 80 cervical swabs and blood samples were obtained from females (34 non-pregnant with recurrent spontaneous miscarriage, 11 pregnant who had previous miscarriage, and 35 without miscarriage as control) who were referred to a hospital in Baghdad city. The relationship bet

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Molecular Liquids
Corrosion inhibition behavior of expired diclofenac Sodium drug for Al 6061 alloy in aqueous media: Electrochemical, morphological, and theoretical investigations
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The behavior corrosion inhibition of aluminum alloy (Al6061) in acidic (0.1 M HCl) and saline (3.5% NaCl) solutions was investigated in the absence and the presence of expired diclofenac sodium drug (DSD) as a corrosion inhibitor. The influence of temperature and was studied using electrochemical techniques. In addition, scanning electron microscopy (SEM) was used to study the surface morphology. The results showed that DSD acted as a powerful inhibitor in acidic solutions, while a moderate influence was observed with saline one. Maximum inhibition efficiency was 99.99 and 83.32% in acidic and saline solutions at 150 ppm of DSD, respectively. Corrosion current density that obtained using electrochemical technique was increased with temperat

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Publication Date
Mon Aug 05 2024
Journal Name
Pharmacia
A validated spectrophotometric analysis for simultaneous estimation of vincristine sulfate and bovine serum albumin in pure preparations using Vierordt’s method
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The novel Vierordt’s approach, or simultaneous equation method, was created and validated for the concurrent determination of vincristine sulfate (VCS) and bovine serum albumin (BSA) in pure solutions utilizing UV spectrophotometry. It is simple, precise, economical, rapid, reliable, and accurate. This method depends on measuring absorbance at two wavelengths, 296 nm and 278 nm, which correspond to the λmax of VCS and BSA in deionized water, respectively. The calibration curves of VCS and BSA are linear at concentration ranges of 10–60 μg/mL and 200–1600 μg/mL, with correlation coefficient values (R2) of 1 and 0.999, respectively. The limits of detection (LOD) and quantification (LO

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Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Detection of Single Nucleotide Polymorphisms (SNPs) for Genes Cause Drug-Resistant in Iraqi Mycobacterium Tuberculosis isolates by new Pyrophosphate Technique.
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In this search, a new pyrophosphate technique was proved. The technique was employed to single- nucleotide polymorphisms (SNPs), which diagnosis using a one-base extension reaction. Three Mycobacterium tuberculosis genes were chosen (Rpob, InhA, KatG) genes. Fifty-four specimens were used in this study fifty-three proved as drug-resistant specimens by The Iraqi Institute of Chest and Respiratory Diseases in Baghdad.; also one specimen was used as a negative control. The steps of this technique were by used a specific primer within each aliquot that has a short 3-OH end of the base of the target gene that was hybridized to the single-stranded DNA template. Then, the Taq polymerase enzyme and one of either α-thio-dATP, dTTP, dGTP, or dCTP

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