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
Al Machraya River was considered as one of the water feeders of Hawizeh Marsh. In 1986, the outlet of this river into the marsh was blocked and the river was used as a main channel for the East Tigris Irrigation Project near Kalat Salih. This causes significant decrease in the available water supply sources, deterioration in the water quality distribution patterns and increasing the stagnation areas within the marsh. This research aims to study the possibility of reusing this river for feeding Hawizeh Marsh. A frequency analysis study was carried out to study the maximum and minimum probable water level (MMPWL) of Tigris River at the upstream of Kalat Salih Barrage. Six statistical models; Normal distribution, Log-Normal type II, Lo
... Show MoreThe heterogeneity nature of carbonate reservoirs shows sever scattering of the data, therefore, one has to be cautious in using the permeability- porosity correlation for calculating permeability unless a good correlation coefficient is available. In addition, a permeability- porosity correlation technique is not enough by itself since simulation studies also require more accurate tools for reservoir description and diagnosis of flow and non-flow units. Evaluation of reservoir characterization was conducted by this paper for Mishrif Formation in south Iraqi oil field (heterogeneous carbonate reservoir), namely the permeability-porosity correlation, the hydraulic units (HU’s) and global hydraulic elements (GHE
... Show MoreBefore the start of delivery, any membranes rupture could be named as a premature rupture of membranes (PROM), which may need special obstetrical interactions to minimize perinatal complications, it is important topromptly diagnose PROM, the method used should be accurate, cheap, simple, and widely available. This was exactly the idea behind this study to use an ordinary pregnancy test kit aiming to confirm presence of PROM.Over a 6 months’ period, 60 pregnant women with a history of leaking liquor and a positive speculum examination for amniotic fluid pooling were collected prospectively and compared with other 60 women (control group) with uneventful pregnancy. Majority of patients with positive leaking liquor signs and symptoms had a p
... Show MoreMoment invariants have wide applications in image recognition since they were proposed.
The different interactions between cometary tail and solar wind ions are studied in the present paper based on three-dimensional Lax explicit method. The model used in this research is based on the continuity equations describing the cometary tail-solar wind interactions. Three dimensional system was considered in this paper. Simulation of the physical system was achieved using computer code written using Matlab 7.0. The parameters studied here assumed Halley comet type and include the particle density , the particles velocity v, the magnetic field strength B, dynamic pressure p and internal energy E. The results of the present research showed that the interaction near the cometary nucleus is mainly affected by the new ions added to the
... Show Morecapable of the measuring with a high degree of precision in a single instrument. Total stations device are used for station setting up, setting-outmany points from one station. Their major purpose of this work is to take advantage of total station for setting up building and to establish 3D representation using AutoCAD program. The area of the study was Civil Engineering Department at Baghdad University campus AL Jadiriyah. The completion of the work is done in two stages; 1. The field work: In this stage, the Total Station Nikon Nivo-5C was selected for the current study. This device was measured horizontal and vertical distance, elevations, and coordinates from a single set up. This data directly stored on memory. 2. The office work: In t
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