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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
Mon Aug 01 2022
Journal Name
International Journal Of Hydrogen Energy
Exploring the application of AlN graphyne in calcium ion batteries
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Destiny functional theory (DFT) calculations are undertaken in order to scrutinize the electrochemical and calcium (Ca) storage characteristics of a graphyne-like aluminum nitride monolayer (G-AlNyen) as an electrode material for Ca-ion batteries (CIBs). The results show that the change in internal energy as well as the cell voltage values for the CIB with the G-AlNyen anode are comparable to others with two-dimensional 2D nano-materials. It is shown that Ca is adsorbed primarily onto the center of a hexagonal and triangular ring of G-AlNyen with absorption energies of −2.06 and −0.42 eV. After increasing the concentration of Ca atoms on G-AlNyen, the adsorption energy as well as the cell voltage decreases. Lower values of 0.15–0.32 e

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Publication Date
Sat Jan 01 2022
Journal Name
Annals Of Parasitology
The effect of toxoplasmosis on renal function in hemodialysis patients
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Toxoplasma gondii is an obligate intracellular protozoan parasite; it spreads via the circulatory system during infection and causes chronic infection in various organs. Toxoplasmosis affects nearly one third of people worldwide, especially immunocompromised people. This study aimed to determine the effect of toxoplasmosis on renal function in hemodialysis patients. Overall 300 patients referred to the Medical City, Al-Karama General Hospital, Baghdad, Iraq were enrolled from 2021 to 2022. All serum samples were tested for T. gondii immunoglobulins (IgG and IgM) antibodies, urea and creatinine levels. In patients undergoing hemodialysis, the results revealed a high positivity percentage for anti-Toxoplasma IgG. In hemodialysis patients infe

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Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS: INVESTIGATION OF BACTERIAL CONTAMINANTS IN FREEZERS KEEPING FROZEN FOOD IN LOCAL MARKETS
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This study aimed to evaluate the occurrence of microbial contamination in food keeping freezers in some local markets in Baghdad city/ Iraq, as well as the contamination of the hands of workers in markets, and the possibility of contamination caused by the transport of food. 30 samples of snow ice found in food keeping freezers in local markets was randomly collected, and 30 swabs from workers hands were taken from the same markets at the same time. Microbiological examination of ice samples was conducted as well as the hands of workers’swabs, and the bacteria were isolated and diagnosed through microbiological and biochemical tests followed. Microbial test results showed some isolates of bacteria in ice samples obtained from food keep

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Foresight of the development of the housing sector
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The housing sector in Iraq has suffered from multiple problems, the most prominent of which is the failure of the housing market to achieve housing production that faces population increases and a high number of households.

The research aims to foresight the future of the housing sector,  and to identify the expectations of experts in the development of the housing sector and housing production, in order to overcome the obstacles and problems.

Foresight does not mean forecasting about future events, but rather it is a process and skill aimed at familiarity with providing sufficient knowledge to achieve the desired future goals, Accordingly, adopting a method of future foresight will reduce error,  surprise and s

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Fraud under the fair value Exploratory Study
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The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.

I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit. 

 The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fa

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Corrosion Inhibition of Medium Carbon Steel in the Acidic Medium Using Alcoholic and Aqueous Extract of Kujarat Tea Plant
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This study deals with the corrosion inhibition of metal corrosion process of medium carbon steel using 1M HCl for kinetic studies and rate reaction determination. The weight loss method is applied to pieces of Medium carbon steel divided to Cubans with dimensions (0.4*2*2.4) cm , and use Tafel Extrapolation Method, the samples were polished using carbide silicon paper with dimensions of (180,200,400,600,800,1000). The samples were immersed in the alcoholic medium ethanol at a temperature 293K for 3hr. Natural inhibitor Kujarat Tea (Hibiscus sabdarriffa L.) is used which is extracted in aqueous and alcoholic medium, different concentrations (1000،2000, 3000) ppm have been used ; The best concentration found through the results is a conce

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Publication Date
Tue Sep 15 2020
Journal Name
Al-academy
Formal Function of Guiding Sign in the design of Interior Spaces of Airports: أسـامـة غانـم نـوري -أحمـد ناجــي علــي
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  The research addressed the formal functions resulting from the use of various guiding signs in the design of the interior spaces of airports in various pragmatic, expressive and psychological aspects. The aim is to identify the functions the guiding signs perform in facilitating and organizing the travelers' movement and satisfying the needs of the visitors and users of the unfamiliar places which they intend to visit, the nature of the services offered by these signs as one of the important parts within their general design. The research also identified the concept and types of signs as a means of visual communication and how to employ them in the design of the airports public spaces, and what are the criteria of their use and fu

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Publication Date
Sat Jul 26 2025
Journal Name
Al–bahith Al–a'alami
News in Brief and Their Role in Public Understanding of News Content in Iraqi Satellite TV
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News feeds are at the forefront of news forms that are close to the public's attention for their rapid news content in two directions:

  1. its speed in summarizing events in one or two sentences easy to be understood and realized.
  2. highlight the most important contents of screenings or news broadcast.

The researchers felt that the importance of these brief news compared to news broadcast, breaking news and news subtitle are still ambiguous, as well as their contents.

The researchers selected the city of Baghdad as a community to research and prepare a questionnaire form containing (11) questions.

The questionnaires were distributed to a non-relative stratified

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Publication Date
Fri Aug 25 2023
Journal Name
Plos One
Organizational and behavioral attributes’ roles in adopting cloud services: An empirical study in the healthcare industry
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The need for cloud services has been raised globally to provide a platform for healthcare providers to efficiently manage their citizens’ health records and thus provide treatment remotely. In Iraq, the healthcare records of public hospitals are increasing progressively with poor digital management. While recent works indicate cloud computing as a platform for all sectors globally, a lack of empirical evidence demands a comprehensive investigation to identify the significant factors that influence the utilization of cloud health computing. Here we provide a cost-effective, modular, and computationally efficient model of utilizing cloud computing based on the organization theory and the theory of reasoned action perspectives. A tot

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Publication Date
Sun Mar 06 2022
Journal Name
Journal Of Positive School Psychology
Designing A Quality Costing System In Commercial Banks (Applied Research In The Investment Bank Of Iraq)
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