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
Purpose: The research aims to build an integrated knowledge framework for the basic research topic. The spirituality of the workplace is through access to the most important scientific proposals on these topics. In management thought framing, the knowledge within them in a serious attempt is to provide the appropriate answers about the intellectual dilemma of research by diagnosing the nature of the relationship with the influential elements and its historical development . Methodology: The study is relied on the analytical survey method. The research sample targeted (88) managers in the center of the Iraqi Ministry of Health exclusively from the researched senior leaders (general manager, assistant general manager, and head of department),
... Show MoreIn the contemporary political history of Iraq, a unique protest broke out on October 1st, 2019. This protest reappeared on October 25th and lasted up to the following weeks making this protest as the most comprehensive and deepest one. It has the possibility of lengthening and the diversification of methods among all the social protesting movements during the century for Iraq. This desperate youth movement presents various images and methods to highlight the image of the protesting movement. The role of the Iraqi woman was clear, which was embodied through the mural paintings expressing her artistic and social role in conveying and expressing the goal of the protest. The aim of the current research is to identify the social artistic implica
... Show MoreThe present research aims at identifying the effect of the cognitive discrepancy strategy on the fourth-stage students’ achievement in literature and texts. The researcher adopted the null hypothesis: there is no statistically significant difference at the level (0.05) between the average grades of the experimental group who study literature and texts following the discrepancies strategy, and those who follow the traditional method. A post-achievement test of (60) paragraphs was administered to (6) students as the study sample. The results showed that the experimental group who studied literature and texts with the strategy of cognitive achieved better than the control group who followed the traditional method in the post-achievement t
... Show MoreIt is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid
... Show MoreThe extracted oil from the Chia seeds white and black were used in the manufacture of certain foods such as mayonnaise. The results of the sensory evaluation showed that the product was acceptable except for the flavor of white chia seed oil. The seeds were fully used in the manufacture of the nutella. The results of the sensory evaluation were encouraging the use of the extracted oil from the black chia seeds in the production of the nutella except the spread property. Chia seeds were also used in the manufacture of pudding. The results of the sensory evaluation showed an excellent and acceptable product of black chia seeds oil can be obtained, while the white seeds did not receive the acceptance in terms of color and flavor.
Unconfined Compressive Strength is considered the most important parameter of rock strength properties affecting the rock failure criteria. Various research have developed rock strength for specific lithology to estimate high-accuracy value without a core. Previous analyses did not account for the formation's numerous lithologies and interbedded layers. The main aim of the present study is to select the suitable correlation to predict the UCS for hole depth of formation without separating the lithology. Furthermore, the second aim is to detect an adequate input parameter among set wireline to determine the UCS by using data of three wells along ten formations (Tanuma, Khasib, Mishrif, Rumaila, Ahmady, Maudud, Nahr Um
... Show MorePolluted water has been considered a critical issue nowadays, threatening the environment and lives of living creatures. Because of technological and industrial advancements, as well as increased social activities of humans in various countries, pollution sources have multiplied. To reduce the impact of this problem, many techniques have been developed in order to reach zero discharge pollution. In the last decade, graphene oxide (GO) - a member of the graphene nanomaterials family, has been the focus of many research efforts in the water treatment sector because of its extraordinary properties. This review highlights the research efforts conducted to investigate GO as a novel adsorbent for water treatment applications and recen
... Show MoreThe simulation study has been conducted for the harmonics of Nd: YAG laser, namely the second harmonic generation SHG, the third harmonic generation THG, and the fourth harmonic generation FHG. Determination of beam expander's expansion ratio for specific wavelength and given detection range is the key in beam expander design for determining minimum laser spot size at the target. Knowing optimum expansion ratio decreases receiving unit dimensions and increases its performance efficiency. Simulation of the above mentioned parameters is conducted for the two types of refractive beam expander, Keplerian and Galilean. Ideal refractive indices for the lenses are chosen adequately for Nd: YAG laser harmonics wavelengths, so that increasing transm
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