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
يكشف هذا المقال عن مشكلة الصفات ذات المكون الكمي والتي تعتبر واحدة من اقوى الموارد المكونة للكلمات التعبيرية والتقويمية و يتم تحليل التركيبات الدلالية ذات الاوجه المتعددة التي تنشا من عملية توظيف الصفات المشتقة بمساعدة اللواحق والتي تدل على الاتجاه العام للغات السلافية وذلك لتطوير الدلالات العاطفية والتقييمية في الكلمات ذات معنى الميزة او الخاصية يتم تقديم تعريف انماط تكوين المعاني الضمنية في دلالات
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Teresa Fitzpatrick presents a connection between oppressed women and the plant of Wisteria in gothic fiction in her article “Wisteria: A Female Eco-Gothic Metaphor in American Fiction Through the Ages.” The connection between women and nature is common in literature as women are usually compared to the beauty or ferocity of flowers, rivers, or natural phenomena in general. The connection extends to the architecture and sort of plants that appear in gothic literature. Gothic novels have routinely been connected to the secrets and life stories of women who cannot have the liberty to live or share them outside their homes. A fearful house with a prisoned person, ghost, or a secret is mostly normally found in gothic writing. Women have exce
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This study sought to understand how critical cultural awareness was in translating English idioms into Arabic, particularly in political news where clarity and precision are paramount. The challenges that arise from the linguistic and cultural disparities between the two languages include differences in metaphor, image, and cultural reference. The study demonstrates, through the lens of Skopos Theory, how efficient translation relies on the function and intent of the text taking precedence over word-for-word equivalence and cultural context. Overall, the study establishes the need to transform idioms so that they better align with what is appropriate given the expectations of the audience. The results highlight the importance of inn
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Although severe epistaxis is uncommon, it is serious. The systematic endoscopic nasal examination is an essential step in identifying the bleeding point and aiding electrocauterization. Currently, the S-point, which is located in the superior part of the nasal septum behind the septal body and corresponding to the axilla of the middle concha, is identified in about 30% of cases with severe epistaxis. Cauterization of this point has an excellent rate of controlling the bleeding and preventing its recurrence. We aimed to highlight the significance of the S-point in the management of severe cases of epistaxis.
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A total 474 argasid ticks removed from 617 hosts including bats, rodents, and birds were found belong to four species of the genus Argos. One of which A. reflexus is reported for the first time for Iraq. Some informations regarding the infestation rate, intensity and some biological data are provided.
The following dilutions -710X46, -610X46, -510X46 of Bacillus thuringiensis were used for bioassay against the different larval instar of the potato tuber moth Phthorimaea operculella by the spraying method, the results showed that there was no significant influence in the percentage of egg hatching in comparison with the control. The sensitivity of larval stages was reduced with the increasing the age and exposure period. The study also showed that the larvae infected with B.t. stopped feeding, movement and a general paralysis causing the death of larva after (24-48) hours , and the larva color was changed from the natural waxy colour to brown finally to the black after death.
Abstract Objective: The aim of this study is to evaluate the level of the anatomical knowledge of undergraduate students in Nursing collage/Baghdad university.Methodology:The sample was collected by symmetrical probability. Research sample includes (197)students represent four classes which is distributed as following: fifty students represent first class, fifty students represent the second class, forty nine students represent the third class,&fourty eight students represent the fourth class. Results:The study concludes that the anatomical knowledge level for collage students is intermediate .The m
Abstract Background Infections with helminths are associated with deficient sanitary facilities, unsafe human waste disposal, inadequate and lack of safe drinking water, and low socioeconomic status. Objective To determine the prevalence of some gastrointestinal helminths among Iraqi people, and association of infections with age, sex, and region in Iraq. Method This study is retrospective, including reported cases of infections using an available surveillance database from January 2013 to December 2013 of all provinces of Iraq by the Ministry of Health. Result The overall prevalence of gastrointestinal helminthiasis was 1.39%. Enterobius vermicularis found to be the predominant helminth parasite. No significant (P < 0.05) rel
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