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 present study is designed to evaluate the effect of low level laser irradiation on the immume system when administere intravenoisly
This article suggests and explores a three-species food chain model that includes fear effects, refuges depending on predators, and cannibalism at the second level. The Holling type II functional response determines food consumption between stages of the food chain. This study examined the long-term behavior and impacts of the suggested model's essential elements. The model's solution properties were studied. The existence and stability of every probable equilibrium point were examined. The persistence needs of the system have been determined. It was discovered what conditions could lead to local bifurcation at equilibrium points. Appropriate Lyapunov functions are utilized to investigate the overall dynamics of the system. To support the a
... Show MoreThe fish assemblage in the East Hammar marsh was studied during December 2009 to May 2010. The fish fauna of the marsh consisted of 17 native, 23 marine (49%) and seven alien species. The dominant species were Liza abu (14.6%), Carassius auratus (13.4%) and Thryssa mystax (11.2%). The resident species formed 44.7%, occasional species 36.1% and seasonal species 19.2% of the total number of fish species. Fish species diversity index ranged from 1.28 to 2.61, richness from 1.98 to 4.50 and evenness from 0.45 to 0.78. Salinity ranged from 1.45 to 7.74‰. The increase in the proportion of marine species (49%) in the fish assemblage due to marine waters progress from Arabian Gulf had an impact on the values of ecological indices and the
... Show MoreMonitoring and analysing of the vertical deformations or the settlements of the structures is one of the main research fields in geodetic applications, which is considered a precise periodic measurement, made at different epochs to investigate these deformations on heavy structures.
In this research, the deformation measurements were carried out on one of Baghdad University buildings,” Building of Computers Department” of dimensions (70.0 * 81.3 m.). Due to some cracks observed in their walls, it was necessary to monitor the vertical displacement of this building at some particular monitoring points by constructing a vertical network and measured in different epochs. The first epoch (zero epoch) was carried out in April 2006, the
Public-private partnership (PPP) has been used over the past 20-30 years by governments in developed countries to meet the public demand for infrastructural services. In Iraq, the PPP concept is comparatively new to the Government of Iraq (GoI), where the government has historically taken most of the responsibility for providing public services. There are few PPP projects in Iraq. However, the number is increasing. Recently the Iraqi market has experienced a number of attempts of PPP in different sectors, especially after the new investment law in 2006. The aim of this paper is to evaluate the investment environment in Iraq and to indicate the main factors affecting PPP in particular for infrastructure projects. Some literature review and
... Show MoreA Classical allusion refers to myths in ancient Roman and Greek works of literature. Christopher Marlowe (1564-1593), utilized mythological allusions in The Tragical History of Doctor Faustus (1588- 1592) to create a connection between ideas. Dr. Faustus wanted the infinite. He sold his soul to the devil to gain it. He rejected theology and embraced magic and mythology that epitomized pseudo-divinity. Classical mythology invites moral and theological discussion. It intensifies the aesthetic purpose and the spiritual evaluation of Dr. Faustus‟s ambition
High-power density supercapacitors and high-energy–density batteries have gotten a lot of interest since they are critical for the power supply of future electric cars, portable electronic gadgets, unmanned aircraft, and so on. The electrode materials used in supercapacitors and batteries have a significant impact on the practical energy and power density. Metal–organic frameworks (MOFs) have the outstanding electrochemical ability because of their ultrahigh porous structure, ease of functionalization, and great specific surface area. These features make it an intriguing electrode material with good electrochemical efficiency for high-storage batteries. Thus, this review summarizes current developments in MOFs-based materials as an elec
... Show MoreInhaled corticosteroids are the most effective controllers of asthma, although asthmatics vary in their response. FKBP51 is a major component of the glucocorticoid receptor which regulates its responses to corticosteroids. Therefore, the present study aims to identify the role of FKBP5 gene polymorphism in asthma susceptibility and corticosteroid resistance.
DNA was extracted from the blood of 68 asthmatic