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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
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Influence of Distance and Argon Flow rate on Pseudomonas aeruginosa Bacteria Exposed to Non thermal Plasma at Atmospheric Pressure
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     In this research, a type of gram negative bacteria was exposed to non-thermal plasma at a distance of (2 and 3 cm) from the plasma flow nozzle, with the use of an alternating power supply (5KHz), where exposure was made at two different voltages (4.9 and 8 kV). A negative gram of Pseudomonas aeruginosa bacteria was isolated and exposed to non-thermal plasma at different flow rates of argon gas whose value ranged from (1-5) liters/minute. The results showed that bacterial killing rate is directly proportional to distance while exposing the samples to non-thermal plasma, and the best factors by which a complete killing rate was obtained were at a distance of 2 cm with a voltage of 8 kV and a gas flow rate of 5 liters/min,

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Publication Date
Wed May 13 2020
Journal Name
Journal Of Plant Nutrition
Seed priming of sorghum cultivars by gibberellic and salicylic acids to improve seedling growth under irrigation with saline water
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An experiment was conducted in pots under field conditions during fall seasons of 2017 and 2018. This study aimed to improve a weak growth of seedlings under salt stress in sorghum. Three factors were studied. 1st factor was three cultivars (Inqath, Rabeh, and Buhoth70). 2nd factor was seed priming (primed and unprimed seed). Seed were primed by soaking for 12 hours in a solution containing 300 + 70 mg L−1 of gibberellic (GA3) and salicylic (SA) acids, respectively. 3rd factor was irrigation with saline water (6, 9 and 12 dS m−1) resulting from dissolving sodium chloride in distilled water in addition to control treatment (distilled water). Randomized complete block design was used with four replications. In both seasons: the re

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
Functional Shift of Present and Past Participles from No-minal Meaning to Adjectival Meaning: Функциональная транспозиция причастий в прилагательное
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This paper tackles in detail the functional shift of parts of speech, such as the shift of a verbal clause to an adjectival clause, along with the types of such a shift. The researcher identified the important features of participles, as well as the concept of participles, adjectives, and their types. Also, the most important changes that affect the participles during such shifts. Further, an exposition is made of the different producers through which a verbal clause is changed into an adjectival one in Russian.

      This type of functional shift in parts of speech is seen as a process of deriving most of the new words in contemporary Russian. Russian is very rich in new words, whether by way of processe

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Addition of Some Primary and Secondary Amines to Graphene Oxide, and Studying Their Effect on Increasing its Electrical Properties
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Previously many properties of graphene oxide in the field of medicine, biological environment and in the field of energy have been studied. This diversity in properties is due to the possibility of modification on the composition of this Nano compound, where the Graphene oxide is capable of more modification via addition other functional groups on its surface or at the edges of the sheet. The reason for this modification possibility is that the Sp3 hybridization (tetrahedral structure) of the carbon atoms in graphene oxide, and it contains many oxygenic functional groups that are able to reac with other groups. In this research the effect of addition of some amine compounds on electrical properties of graphene oxide has been studied by the

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Effect of some physical factors (Temperature, light intensity) on ability of algae (Scendesmus quadricauda , Chlorella vulgaris) to remove pollutants
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The study included studying some of the optimum environmental conditions(temperature ,light intensity ) on the production of several green algae Scendesmus quadricauda and Chlorella vulgaris in a selected culture and municipal wastewater . The study also included the recording of growth rate ,doubling time and removal of phosphate and nitrate , maximum rate was recorded to the growth with minimum in doubling time and maximum removal rate of nitrogen-nitrate and phosor- phosphate in each selected culture and municipal wastewater in each species of green algae at 25 C? and a light intensity 380 µ E / m2 / s.

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Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Agricultural Sciences
RESPONSE OF YIELD AND QUALITY OF BROCCOLI TO TYPE OF NUTRIENT SOLUTION UNDER HYDROPONIC SYSTEM WITH MODIFIED NFT TECHNOLOGY
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This study was carried out at the Dept. Hortic. and Land.Gard., Coll. Agric. Eng.Sci., University of Baghdad during fall season of 2019-2020, in order to evaluate the effect of nutrient solution type under hydroponic system (NFT) on growth, yield and quality of broccoli Brassica oleracea var.italica. Two experiments were carried out which were the standard solution experiment (Cooper) and the alternative solution experiment (ABEER) prepared from fertilizers. Results revealed that  the type of solution used in the hydroponics system had non significant effect on the leaves content of N,K, Mg, Fe, Cu, B, Chlorophyll, leaves number, root length, weight of the main heads, number of side heads were not significantly affected. 13nt, refl

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Publication Date
Mon May 14 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Antibiotic Resistance to Pseudomonas aeruginosa that Iisolate from Burns and Ggeneral Surgery from Al-Yarmouk Teaching Hospital
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     Pseudomonas aeruginosa is common gram negative rod – shaped bacterium, a species of considerable medical importance, P. aeruginosa is prototypical "multi drug resistant (MDR) Pathogen" that is recognised for its ubiquity, its intrinsically advanced antibiotic resistance mechanisms, and its associatation with serious illnesses – especially nosocomial infection such as ventilator – associated pneumonia and various sepsis syndromes. This study was conducted from March 2014 to July 2014, the patients were males and females. Total samples of 613 patients, selected from burns wards and general surgery wards, the samples were sending to teaching laboratories from the same hospital. The present study

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Publication Date
Mon Aug 26 2019
Journal Name
Iraqi Journal Of Science
Fabrication of TiO2 sensor using rapid breakdown anodization method to measure pressure, humidity and sense gases at room temperature
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Rapid breakdown anodization (RBA) process was used to fabricate TiO2 sensor to measure pressure and humidity and sense gases at room temperature. This chemical process transformed Ti to its oxide (TiO2) as a powder with amorphous phase as X ray diffraction (XRD) technique confirmed.  This oxide consisted from semi spherical nanoparticles and titania nanotubes (TNTs) as Scanning electron microscope (SEM) technique showed.  TiO2 powder was deposited on Ti substrates by using electrophoretic deposition (EPD) method.   Average pressure sensitivity was 0.34 MΩ/bar and hysteresis area was 1.4 MΩ .bar. Resistance of TiO2 decreased exponentially with the increasing of relative

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Publication Date
Fri Jan 31 2025
Journal Name
Journal Of The College Of Law /al-nahrain University
The financial regulations approved in private universities and colleges in accordance with the Law of Private Higher Education No. (25) of 2016
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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Design and Construction of a Dust Detection System using Infrared Laser: The Case of Dust Storms in Baghdad in the Summer 2022
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Iraq suffers from serious pollution with harmful particles that have important direct and indirect effects on human activities and human health. In this research, a system for detecting pollutants in the air was designed and manufactured using infrared laser technology. This system was used to detect the presence of pollutants in the dust storms that swept the city of Baghdad which could have a negative impact on human health and living organisms.

The designed detection system based on the use of infrared laser (IR) with a wavelength of 1064 nm was used for the purposes of detecting pollutants based on the scattering of the laser beam from these pollutants. The system was aligned to obtain the best signal for the scattered rays, w

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