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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 Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
اختبار نسبة الامكان لاجل التساوي للمعلمات المحلية لـ لمجتمعات أسية مبنية على نوع لمراقبة العينات
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  • Epstein, B., and sobel , M. (1954)."Some Thearems Relevant to life Testing from an Exponential population" Annals of Mathematical Statistics, 25, 373 – 381 .
  • Epstein, B., and Tsao, C.K.(1953) "Some Tests Based on Order Observation From Two Exponential Populations" Annals of Mathematical Statistics , 24 , 458 – 466 .
  • Hogg, R.V. and Tonis, E,A. (1963), "An Iterated procedure for Testing the Equality of several Exponential Distributions" Journal of the American Statistical Association, 58 , 435 – 443.
  • Kumar, S. , and patel , H. I. (1971) "ATest for the Comparision of two Exponential Disributions" Technometrics , 13 , 183 – 189 .<
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Publication Date
Sat Jul 01 2017
Journal Name
Journal Of The College Of Basic Education
دراسة تأثري بعض قواعد شيف اجلديدة على فعالية انزيم الكولني اسرتيز يف مصل دم االنشان
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تضمن البحث دراسة تأثير بعض مركبات قواعد شيف الجديدة على فعالية أنزيم الكولين استريز في مصل دم الإنسان وقد لوحظ بأن المركبات المستعملة تسبب تنشيط فعالية الانزيم وباستعمال تراكيز مختلفة من هذه المركبات ودراسة نوع التثبيط اظهرت النتائج المستحصله من رسم line weaver Burk ان التثبيط يكون غير تنافسي وكانت النسبه المئوية التثبيط بهذه المركبات تتراوح بين (38.44-87.16(%

Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
Simulation Model of Wind Turbine Power Control System with Fuzzy Regulation by Mamdani and Larsen Algorithms
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Abstract 

     The aim of this work is to create a power control system for wind turbines based on fuzzy logic. Three power control loop was considered including: changing the pitch angle of  the blade, changing the length of the blade and turning the nacelle. The stochastic law was given for changes and instant inaccurate assessment of wind conditions changes. Two different algorithms were used for fuzzy inference in the control loop, the Mamdani and Larsen algorithms. These two different algorithms are materialized and developed in this study in Matlab-Fuzzy logic toolbox which has been practically implemented using necessary intelligent control system in electrical engineerin

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Publication Date
Tue Jan 01 2008
Journal Name
Journal Of Educational And Psychological Researches
التعلم التعاوني وأثره على التحصيل والاتجاه نحو الحاسب الآلي عند طلبة كلية التربية بجامعة بغداد
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هدفت هذه الدراسة إلى مقارنة أثر أسلوب التعلم التعاوني بالأسلوب التقليدي في التحصيل الدراسي، وعلاقته بالاتجاه نحو الحاسب الآلي عند طلبة كلية التربية بجامعة بغداد خلال دراستهم لمقرر الحاسب الآلي وقد تضمنت إجراءات الدراسة استخدام الأسلوب التجريبي، وذلك بتوزيع أربع شعب دراسية على مجموعتين: "مجموعة تجريبية" يتم تدريسها باستخدام أسلوب التعلم التعاوني، والمجموعة الثانية: "مجموعة ضابطة" يتم تدريسها بالطريق

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Toxicology of Nuclear Polyhedrosis Virus, Botanical and Synthetic Pesticides on Mortality Rate of Crocidolomia binotalis (Zeller)
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Crocidolomia binotalis (Cb) (Zeller) is one of the main pests of cabbage which is difficult for farmers to control in the Ijen Crater in Indonesia. The demand for cabbage in Indonesia is increasing every year, so intensification efforts are continuously being made. Farmers intensively use synthetic pesticides as the primary control of Cb. The purpose of this study is to examine several control agents that can be used as an alternative to synthetic pesticides. Then, it provides recommendations to Ijen Crater farmers to adapt in reducing the use of synthetic pesticides. The biopesticide used was based on the Nuclear Polyhedrosis Virus strains of Spodoptera litura (SlNPV) and Helicoverpa armigera (HaNPV), botanical pesticides, and

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Publication Date
Fri Aug 22 2025
Journal Name
Al–bahith Al–a'alami
Challenges Faced by the Media under the Fragile State: Analytical Study of the Iraqi Media Reality
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This study aims at defining the concept of the fragile state, a term that came into existence in 2014, when the states that had internal Problems and external interventions were referred to as the failure states. However, the indicators for their designation and the criteria adopted are 12 indicators that address all aspects of the State’s duties vis-a-vis its citizens. The study examined the reasons that led to the continuation of Iraq within the fragile states, and the selection of the five years within the time limits of the study due to the factors that led to the decline of Iraq and falling back within the most fragile countries. The study dealt with the fragile state challenges to the media reality as a result of the change of it

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Teaching impact of the Reflex Learning Strategy on the Fifth Class Female Student Achievement of the Geography Content Material
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 The research aimed to find the effectiveness of teaching impact of the reflex learning strategy on the fifth class female student achievement of the geography content material). The researcher adopted the null hypotheses (there are no statistically significant differences at (0,05) level between the women score mean of the experimental group student who has been taught by the cement material assigned by the reflex learning strategy, and that of the control group who have been taught by the traditional method on the achievement test. The researcher adopted the post-test experimental design to measure students’ achievement. The population of the present study has been limited to the fifth literary class female stud

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of The College Of Languages (jcl)
Новые направления и течения начала Серебряного века The Silver Age and the New Trends That appeared at the Twentieth Century.
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    Годы, принадлежащие концу XIX – началу XX столетия, вошли в русскую литературу под красивым названием Серебряный век. В это время в стране появился целый ряд выдающихся поэтов, имена которых навсегда останутся в русской и мировой литературе. Это Ахматова, Гумилев, Блок, Маяковский и многие другие. Все эти люди творили в нелегкое для России время. Началом Серебряного века условно считают 189

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Publication Date
Wed Sep 25 2019
Journal Name
Journal Of The College Of Education For Women
قال تعالى: (سنريهم ءايتنا في الافاق وفي انفسهم حتى يتبين لهم انه الحق اولم يكف بربك انه على كل شئ شهيد) -دراسة وتحليل-
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فقد تناولت في موضوعي هذه الآية الكريمة فقد جاء في هذه الآية تعليم من الله عز وجل لرسوله (ص) فلكل داع الى الله من أمته, اسلوباٌ يدعوا به الناس ومحاجة الكافرين بالقرآن, وفيها بيان من الله عز وجل بأنه سيري الناس في المستقبل بعض آياته في كونه, وهي آيات دالات على أن القران حق منزل من عند الله جل جلاله, وليس من وضع البشر, فالناس عاجز عن معرفة الآيات الباهرات التي سيريها الله عز وجل للناس في كونه , وقد أخبرهم عنها في القرآ

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Evaluation of atmospheric cold plasma technique activity on phenylpropanoids gene expression and essential oil contents and different traits of Ocimum basilicum L.
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The current study was conducted for studying the impact of cold plasma on the expression level of three genes that participate in the biosynthesis of the phenylpropanoid pathway in Ocimum basilicum. These studied genes were cinnamate 4-hydroxylase (c4h), 4-coumarate CoA ligase (4cl), and eugenol O-methyl transferase (eomt). Also, the cold plasma impact was studied on the essential oil components and their relation with the gene expression level. The results demonstrated that cold plasma seeds germination of the treated groups 2 (initially for 3 minutes and 3 minutes after 7 days) ,and group 3(initially for 5 minutes and 3 minutes after 7 days)  were faster than the control group. Also, the height average of the mature plants of

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