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 article approaches the characteristics of Russian literature in the time of Khrushchev or the "thaw" period a very short period of Soviet history, characterized by the easing of the dictatorship of power and relaxation in various areas of people's lives. The interest in the research is focused on the importance of interpreting the family portrait in a short but distinct period in the development of Russian/Soviet literature. The research material is the story of Sholokhov's “The Fate of Man” 1956, the story of Panova “Serioga” 1955, and Abramov’s story “Fatherless” 1961. В статье рассматриваются особенности художественной литературы периода хруще
... Show MoreTi6Al4V alloy is widely used in aerospace and medical applications. It is classified as a difficult to machine material due to its low thermal conductivity and high chemical reactivity. In this study, hybrid intelligent models have been developed to predict surface roughness when end milling Ti6Al4V alloy with a Physical Vapor Deposition PVD coated tool under dry cutting conditions. Back propagation neural network (BPNN) has been hybridized with two heuristic optimization techniques, namely: gravitational search algorithm (GSA) and genetic algorithm (GA). Taguchi method was used with an L27 orthogonal array to generate 27 experiment runs. Design expert software was used to do analysis of variances (ANOVA). The experimental data were
... Show MoreThe expression is a prominent feature of the Arabic language, but it is one of the characteristics that are inseparable from it. The expressive aspects of each other.
The issue of Arab differences and their impact on the divergence of meaning is one of the issues that have preoccupied the minds of the Arabic language owners and their views went to various doctrines. Introduction: (Whenever I finished a question concluded with a verse related to any download, and followed by the need for expressing, interpretation and interpretation) I found him in some of the Aarabip more than the face of some of the vocabulary raised and erected and a jar, when the verses of the Koran, resulting in a research lies between Grammar and the Koran under
Background: Helicobacter pylori are important gastrointestinal pathogen associated with gastritis, peptic ulcers, and an increased risk of gastric carcinoma. There are several popular methods for detection of H. pylori (invasive and non-invasive methods) each having its own advantages, disadvantages, and limitations, and by using PCR technique the ability to detect H. pylori in saliva samples offers a potential for an alternative test for detection of this microorganism. Materials and methods: The study sample consists of fifty participants of both genders, who undergo Oesophageo-gastrodudenoscopy at the Gastroenterology Department of Al-Kindy Teaching Hospital Baghdad/ Iraq, during five months period from January 2014 to May 2014. They we
... Show MoreObjective:The current study aime to isolate Escherichia colifrom urinary tract infections(UTIs) in many Baghdad hospitals. The study concentrate on phylogenic groups and this was done based on triplex PCRmethod by primers besieged to three genetic markers, chuA, yjaA and TspE4.C2. Evaluate the relationship of phylogenic groups of E. coli isolates with the antibiotic-non sensitive patterns. Methodology:Four hundredof E.coli bacteria isolated from urine samples from five hospitals in Baghdad city include: Ghazi AL-Hariri, Ibin- Al-Beledi , AL-Iskan , AL-Nooman and AL-Yarmoke hospitals. Phylogenetic categorizatio
The primary objective of the present research is to diagnose the most mportant imensions of quality of work life in a sample of individuals working in the Northern Gas Filling Company in Nynawa. The study sample consisted of 140 employees of the Northern Region Filling Company in even ,Through a questionnaire prepared for this purpose. The study concluded that there are five main factors that are considered to be measure of the quality of working life and are based on their importance: Empowerment, organizational health, internal work environment, motivation, development and training of workers. The study recommended that the organization should payattentio
... Show MoreThis study aims to create spatial balance between two Iraqi writers' novels (Maysaloon
Hadi, Alya Talib) technical and objective illustrates similarity points and difference in the
writers' style. We depended in our research on spatial classification considering the aggressive
and friendly, since the writers focused on them.
The research study concluded to many sides, some of which are similar and some are
different. Firstly, ingenuity description of the writers. Followed by the deep connection they
have. Because of the personal experience it emanated from alienation sensations and nostalgia
to deep roots to homeland.
On the other hand, difference aspects, we see Maysaloon takes symbols and illusions
unlike Aly
In our time, not too long ago, the universities of the world have been fast to take care of the study of an innovative type of technical and human studies, called the science of "comparative literature". Comparative research studies have grown and flourished rapidly in response to the demands of both mental and artistic life. This shows the increasing awareness at both the modern national and the international levels in order to develop through connecting with the international intellectual, nental and artistic currents to nurture ethics and originality. Comparative studies show that the beginning of the comparative literature goes back to the time when the Latin literature was connected to the Greek literature and th
... Show MoreThe solvent free oxidation of benzyl alcohol was conducted employing Au and Pd supported catalysts, while utilizing hydrogen peroxide 35% (H2O2) as the oxidant, H2O2 is very cheap, mild, and an environment friendly reagent, which produced water as the only by-product. Various proportions of Au-Pd catalysts on carbon and titanium oxide activated as supports were synthesized through the use of sol immobilization catalyst synthesis technique. Characterization of the synthesized catalysts was performed using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Field Emission Scanning Electron Microscopy (FESEM), and Transmission Electron Microscopy (TEM). It was found that the synthesized Au-Pd/ activated carbon catalyst was benef
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