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
Background: Axillary lymph node (ALN) enlargement with diffuse cortical thickening and conserved echogenic hilum may represent a diagnostic and therapeutic challenge. Sonographic strain elastography may help the characterization of borderline ALN.
Aim: To evaluate the strain elastography of borderline ALN and to calculate a cutoff value of strain ratio (SR) that can identify suspicious ALN with the highest sensitivity and specificity to reduce unnecessary invasive procedures.
Subjects and Methods: A prospective study included 45 patients who attended the Breast clinic in Oncology Teaching Hospital with borderline axillary lymphadenopathy (intact hilum and diffusely thic
... Show MoreAtenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended. A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56
... Show MoreMicroalgae widely used for bioremediation of inorganic (NH4and PO4) nutrients as single isolates. This study aims to use a mix microalgae isolated from Dijlah river for bioremediation of municipal waste water .The experiments had been start with two different concentrations of nutrients. NH4-N values were 23.4 and 31.7mg/l, phosphorus PO4-P 6.7and 10.7 mg/ l and BOD5 were 66 and 83 mg/l. both cycles of treatment showed complete removal for NH 4-N and PO4-P levels after treatment were 1.7 and 0.7 mg/l for both of treatment cycle .Biological oxygen demand reduced to lowest value were18.9 in 2nd cycle while in 1st cycle of treatment reduced to21.3mg/l.The results showed that mix microalgae have the ability to remove nutrients and organic po
... Show MoreA composite section is made up of a concrete slab attached to a steel beam by means of shear connectors. Under positive and negative bending moment, part of the slab will act as a flange of the beam, resisting the longitudinal compression or tension force. When the spacing between girders becomes large, it is evident that the simple beam theory does not strictly apply because the longitudinal stress in the flange will vary with distance from the girder web, the flange being more highly stressed over the web than in the extremities. This phenomenon is termed "shear lag". In this paper, a nonlinear three-dimensional finite element analysis is employed to evaluate and determine the actual effective slab width of the composite steel-concrete
... Show MoreThe study of the surface plasma characteristics under atmospheric pressure is a new branch and tool in physics. Building generation dielectric barrier discharge (DBD) system at atmospheric pressure and studying its thermal characterizations. The discharge was produced by applying a high voltage of 20 kV with a frequency of 8 kHz. The thermal characterization was done by measuring discharge temperature for different horizontal surface areas and different types of insulating material. The results indicated that the effect of the area and the type of insulator affect the discharge (increasing or decreasing) according to the operation conditions because they affect, as expected, the DBD . The plasma temperature increased with the decr
... Show MoreBackground: Oral lichen planus (OLP) is a chronic immunologic disease. The etiology of OLP is unknown, viral antigens (for example EBV) have been proposed as etiologic agents. OLP may get transformation to malignancy so research on the presence of these in OLP lesions seems to be necessary. The aim of this study was to evaluate EBV expression immunohistochemically in OLP. Materials and Methods: Tissue specimens of 30 formalin fixed, paraffin-embedded tissue Blocks histologically diagnosed oral lichen planus was performed to evaluate EBV expression. Results: Expression of EBV was detected in epithelium of (46.6%) in the study samples in (OLP). no statistically significant correlation was found with clinical parameters except for a significan
... Show MoreIn this work, we prove by employing mapping Cone that the sequence and the subsequence of the characteristic-zero are exact and subcomplex respectively in the case of partition (6,6,4) .
To achieve the objectives of the study, a non –probability (purposive) sample of (50) nurses were selected those were working at the oncology wards at the above listed hospitals. The data selected according to the criteria of the study sample. The validity of the questionnaire was determined through an expert panel consists of (11) specialist expert and its reliability was determined through a pilot study by test – retest which was estimated as averages (R=0.89). Data was collected by direct interview technique using the questionnaire formal and data was analyzed by application of descriptive & inferential statistical methods (frequency, percentage, mean of score and Chi-Square). The resul
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