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
To find out the impact of maternal risk factors on the outcome of pregnancy in Baghdad city. A descriptive purposive study was carried out on 100 postpartum women who had delivered for 1 hr. to 24 hrs. ago . the study sample was selected from three hospitals in Baghdad city ( Baghdad teaching hospital ,Fatima Al-Zahra'a maternity and pediatric teaching hospital and Al-Yarmook teaching hospital),during the period from 25 Jan. to 25 Feb. 2006. The data were collected through the use of questionnaire format reviewing pregnants' records and personal interview and were analyzed by using descriptive and inferential statistical approaches. The finding revealed that maternal pregnancy complications had weak effects on pregnancy outcome , while mate
... Show MoreThe family Chalcididae (Order: Hymenoptera) is known as one of the large chalcidoid wasps with some distinct morphological characters. The first occurrence of two parasitoid species belonging to this family was reported in the Al-Husayniya district Karbala Province, Iraq; which are: Brachymeria podagrica (Fabricius, 1787) and Chalcis myrifex (Sulzer, 1776). Both species were collected by using the sweeping net from orchards during July 2020.
An experiment was carried out to study the effects of Time Factor, potassium and Molybdenum on Rhizobium growth. The objective of the experiment, which conducted under laboratory conditions, was to investigate the interaction effects of using three levels of Molybdenum (0, 0.25, 2.50 mg Mo . Kg-1 sterile soil) and four levels of potassium (0, 25, 50, 100 mg K . Kg-1 sterile soil) on the viable counts of Rhizobium growth in the sterile soil after 3, 9, 15 and 21 days of incubation at 28°C. The results indicated that Molybdenum level 2.50 mg Mo . Kg-1 sterile soil and potassium level 50 mg K . Kg-1 sterile soil recorded the biggest significant increase in the viable counts of Rhizobium growth in the sterile soil especially after 15 da
... Show MoreBackground: The insertion torque (IT) values and implant stability quotient (ISQ) values are the measurements most used to assess primary implant stability. This study aimed to assess the relationship between ISQ values and IT. Materials and methods: This study included 24 patients with a mean (SD) age of 47.9 (13.64) years (range 25-75 years). The patients received 42 dental implants (DI), 33 in the mandible and 9 in the maxilla. The DI were installed using the motorized method with 35 Ncm torque, When DI could not be inserted to the requisite depth by the motorized method, a hand ratchet was used and the IT was recorded as ˃ 35 Ncm. Implant stability was measured utilizing Osstell® ISQ. The secondary stability was measured after 16
... Show MoreBackground : Diabetes mellitus, also known as blood sugar, is a series of metabolic disorders described by high blood glucose levels (hyperglycemia), low blood glucose (hypoglycemia), or both, resulting from defects in insulin production, insulin action, or both. Numerous studies have shown that interleukin (IL-6) acts on skeletal muscle cells , liver cells, and pancreas cells to influence glucose balance and metabolism, which directly or indirectly contributes to the development of diabetes. Research in this area is crucial because diabetes is recognized as a major risk factor for many diseases like Diabetic retinopathy, Diabetic nephropathy, Diabetic Neuropathy , heart disease and others. Patients and methods : In this study, we
... Show MoreObjective: this search aims to test the correlation between job complexity and psychological detachment then stats how the burnout can affect in this relationship and dose the burnout can contribute in development of this relationship. Theoretical framework: the research adopted some questions like how can psychological detachment can make the employee keeping away from work and isolates himself from work environment and how can the job complexity enhance this behavior for employee ,and how can the burnout increase the correlation between job complexity and psychological detachment ?, then trying to extraction some of recommendations may contributes in enhancing practicing and adopting these three variables (job complexity, psych
... Show MoreThe present research aims at revealing the advertising image semiotics in the American printed poster by following the image's significance and its transformations through the poster design trends and indicating its nature whether it is an explicit or implicit image. The limits of the research were the American printed poster during 2016-2018 period. The theoretical side was determined by two sections, the first: (the advertising image semiotics) and the second (design trends in the printed poster). The research procedures were represented by the research method adopted in the analysis of the sample models identified in four models taken from the research community which contains (24) models. The selection was made according to the trend
... Show MoreThe dimensions of bubbles were measured in a stirrer tank electrochemical reactor, where the analysis of the bubble size distribution has a substantial impact on the flow dynamics. The high-speed camera and image processing methods were used to obtain a reliable photo. The influence of varied air flow rates (0.3; 0.5; 1 l/min) on BSD was thoroughly investigated. Two types of distributors (cubic and circular) were examined, and the impact of various airflow rates on BSD was investigated in detail. The results showed that the bubbles for the two distributors were between 0.5 and 4.5 mm. For both distributors at each airflow, the Sauter mean diameter for the bubbles was calculated. According to the results, as the flow rate raised, the bubb
... Show MoreObjective: The present work was undertaken to investigate the impact of sub inhibitory concentration of gentamicin on hla gene expression in methicillin resistant Staphylococcus aureus isolates. Methods: The bacterial isolates used in this study represent 33 MRSA strains, previously isolated form patients visiting several hospitals in Baghdad. Gentamicin, vancomycin, and oxacillin MIC were determined using broth dilution method. Microtiter plate method was adopted to investigate the biofilm forming capacity. Alpha hemolysin was detected by culturing MRSA isolates on rabbit blood agar. Furthermore, hla gene was detected in MRSA isolates using conventional PCR technique; while, qRT-PCR method was performed to assay the hla expression in plank
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