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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
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
The role of some types of erythrocytes on the growth of Entamoeba histolytica trophozoite in vitro
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The parasite E.histolytica was first isolated from a stool sample, and then cultivated and maintained in vitro using Locke-egg medium (LEM) and Liver infusion agar medium (LIAM) . Then, the effect of some types of erythrocytes (human and sheep), on the growth and activity of the parasite in the two culture media was investigated. The parasite was able to ingest and lysis erythrocytes of human and sheep that were supplemented to the culture media and such manipulation was able to augment the reproduction rate of the cultivated E. histolytica, however, such consequence was media- and concentration-dependent. The reproduction rate was significantly increased (66.0, 57.5 and 58.6%, respectively) in LEM medium containing human erythrocytes ty

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Publication Date
Mon Jun 30 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The role of low level laser therapy on the expression of IL_1 beta in wound healing
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Background: Low-level laser therapy (LLLT) has been extensively applied to improve wound healing due to some biostimulatory properties presented by laser arrays apparently able to accelerate the repair of soft tissue injuries. However, the role of proinflammatory interlukines not been studied yet. IL_1 ? represent one of the most important poroinflammatory interlukines that involved in wound healing. The goal of this study was to investigate the effect of 790-805nm diode laser on the expression of IL_1 ? during wound healing in mice. Materials and Methods: Standard-sized wounds (1.5cm) were carried out in the face of 96 white albino mice. Half of them underwent LLLT treatment (360 J/cm 2) at 790-805 nm delivered immediately after wound pro

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Publication Date
Thu Jan 20 2022
Journal Name
Webology
The Impact of Job Satisfaction in Achieving Strategic Agility through the Mediating Role of Knowledge Sharing
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The main objective of this research is to identify the role of job satisfaction in influencing strategic agility through knowledge sharing. The researcher used the descriptive as well as the analytical approach in the completion of this research by collecting data by means of the questionnaire as the main tool on a sample of the General Company for Food Industries' employees, whose number reached (76) individuals. Moreover, some statistical methods were employed to process the data; including the arithmetic mean, Standard deviation, simple linear correlation coefficient (Pearson), simple linear regression, and the median variable test. It was represented that there is a significant and essential impact of job satisfaction in influen

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Publication Date
Sat Jun 15 2024
Journal Name
Journal Of Water And Health
Anthropocentric perspective on climate variability: the destination of antibiotics in the Tigris river is not restricted
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ABSTRACT<p></p><p>This study aimed to detect antibiotics in water, particulate, plant, and sediment in the Tigris River within Baghdad City, in addition to their spatiotemporal variations, and related physicochemical parameters. Five sites were selected in the river. Three target antibiotics (tetracycline, gentamycin, and ciprofloxacin) were detected in water, particulate, plant, and sediment of the river at all selected sites. The results clearly showed that the concentrations of target antibiotics were sediment &gt; water &gt; plant &gt; particulate. Site 3 is considered as a risk site where high concentrations of all antibiotics during the wet and dry seasons wer</p> ... Show More
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Publication Date
Sun Apr 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Fillers and Thermoplastics Content in the Mechanical Properties of Natural Rubber Vulcanized
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In this research, the mechanical properties of natural rubber blends in different proportions (70:30, 85:15, 100: 0 55:45 and phr) was studied through the use of two types of fillers (carbon black and titanium dioxide Nano) which show through tests conducted on the prepared models that increase fillers content which leads to improve the tensile properties (tensile strength, elastic modulus, elongation, hardness and compressibility). As shown by the results that the presence of polypropylene (PP) in the mix combination works to reduce the degree of intumescent and increase its content in the composition of mixtures which leads to get a great resistance to chemicals (acids, bases and oils).

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Publication Date
Sun Mar 01 2020
Journal Name
Iraqi Journal Of Physics
THE DIFFERENCE IN THE CHARGE DENSITY DISTRIBUTION OF 90Zr and 92Mo NUCLEI FROM ELASTIC ELECTRON SCATTERING
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The calculation. of the nuclear. charge. density. distributions. ρ(r) and root. mean. square. radius.( RMS ) by elastic. electron. scattering. of medium. mass. nuclei. such. as (90Zr, 92Mo) based. on the model. of the modified. shell. and the use of the probability. of occupation. on the surface. orbits. of level 2p, 2s eroding. shells. and 1g gaining. shells. The occupation probabilities of these states differ noticeably from the predictions of the SSM. We have found. an improvement. in the determination. of ground. charge. density. and this improvement. allow. more precise. identification. of (CDD) between. (92Mo- 90Zr) to illustrate the influence of the extra

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
The Safety of Oral Ketoconazole in the Treatment of Skin Diseases (Single Blinded, Therapeutic, Comparative Study)
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Publication Date
Sun Jun 02 2019
Journal Name
International Journal Of Multidisciplinary And Current Research
The security problem in the Gulf Cooperation Council countries Study on internal challenges and future prospects
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The importance of our research is that it examines the causes and sources of the security challenges in the internal security environment of the GCC countries, and aims to address the most important issues that are of great interest, namely, the issue of inter-GCC differences and addressing the issues of regional security for the Gulf region, After it is one of the most dynamic and more polarized areas for the emergence of threats and challenges because of the multiplicity of sources of threat and their complexity due to the specificity of the strategic environment and the negative repercussions it can have on the Gulf region, especially the issue of regional security of the Gulf Cooperation Council Which has become a magnet for competing i

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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Zn Doping in the Structural and Electrical Properties of CdTe Thin Films
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Some of structural ,and electrical properties of pure and zinc (Zn) doped cadmium telluride thin films with impurity percentages (0.5, 1, 1.5)%, deposited on hot glass substrate (temperature equals to 423K) of  thickness of 300nm and rate deposition of 0.5 nm.s-1  by thermal co-evaporation technique under vacuum of (2×10-5)Torr have been investigates. The structural properties for the prepared films were studied before and after. doping process by analysis of the X-ray diffraction, and it appeared that pure and dopant  CdTe thin films are polycrystalline and have the cubic structure with preferential orientation in the [111] direction, and the crystal structure of the films were improved due to doping process. From d.c

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
The dispersion in spherical statistical optical potential (SOM) from the interaction of fast neutrons with197Au nucle
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A statistical optical potential has been used to analyze and
evaluate the neutron interaction with heavy nuclei 197Au at the
neutron energy range (1-20 MeV). Empirical formulae of the optical
potentials parameters are predicted by using ABAREX Code with
minimize accuracy compared with experimental bench work data.
The total elastic, absorption, shape elastic and total compound crosssections are calculated for different target nuclei and different
incident neutron energies to predict the appropriate optical
parameters that suit the present interaction. Also the dispersion
relation linking between real and imaginary potential is analyzed
with more accuracy. The results indicate the behavior of the
dispersion c

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