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
Abstract
Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim
... Show MoreThe Study aims to show the role of Flexible Budget in planning and control The Factory over head.
The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.
The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.
Methicillin resistant Staphylococcus aureus (MRSA) is one of the principal nosocomial causative agents. This bacterium has the capability to resist wide range of antibiotics and it is responsible for many diseases like skin, nose and wounds infection. In this study, randomly amplified polymorphic DNA (RAPD)-PCR was applied with ten random primers to examine the molecular diversity among methicillin resistant Staphylococcus aureus (MRSA) isolates in the hospitals and to investigate the genetic distance between them. 90 Isolates were collected from clinical specimens from Iraqi hospitals for a total of 90 isolates. Only 10 strains (11.11%) were found to be MRSA. From these 10 primers, only 9 gave clear amplification products. 91 fragment l
... Show MoreBackground: Molar Incisor hypomineralisation (MIH) is one of the biggest challenges with great clinical interest. Currently, the etiology of MIH remains unclear. There is no previous study concerning school children aged 7 – 9 years in Al-Najaf governorate in order to estimate the prevalence and severity of molar incisor hypomineralisation and the possible associated risk factors. This study aimed to estimate the prevalence, severity and the possible associated etiological factors of molar incisor hypomineralisation and also to study the correlation between body mass index and molar incisor hypomineralisation. Material and Methods: Across sectional study conducted at Al-Najaf Governorate. A total of 600 children were enrolled those
... Show MoreThe aim of the study is the measuring of changes in the spectral reflectivity water quality, analyzing the seasonal difference of Tigris River within Mosul City in the north of Iraq using Geographic Information Systems (GIS) and remote sensing techniques during the period (2014-2018). For this paper, Satellite images of the 8 Landsat in 2018 for four seasons have been selected in order to study the seasonal changes on the river they took place during 2018. A total of ten sample datasets were taken at the upstream, midstream and downstream along the Tigris River. This research focuses on analyzing the locational variance of reflectance, analyzing seasonal difference, and finding modeling algal amount change.
... Show MoreBackground: The aim of this study is to evaluate the color change ∆E of the dental enamel following treatment with 2 kinds of protector (icon infiltrant, clinpro varnish) before fixed orthodontic treatment to avoid the possible white spot lesions. Materials and Methods: Fifty four subjects treated with fixed appliances were divided into 3 groups: the 1st group was control, while the 2nd and 3rd groups were treated with icon infiltrant and clinpro varnish before bonding procedure, respectively. Color parameters (L,a,b) were recorded for the middle and gingival thirds before and after bonding procedure to get the ∆E of each group. Results: One-way ANOVA test showed a non-significant difference in ∆E between the 3 groups a
... Show MoreIn hemodialysis patients, pain associated with needle insertion into an arteriovenous fistula is a physical and psychological problem. The aim of this study was to assess the effectiveness of pre‐puncture application of an ice pack, EMLA cream, or lidocaine spray to reduce pain associated with access puncture.
This was a multicenter study done in nine hemodialysis centers in Iraq. The study utilized a randomized, parallel‐group design, in which patients being dialyzed using an arteriovenous access were allocated into one of four groups. Access puncture was preceded by nothing (contr
تشكل التغيرات الحاصلة في اسعار النفط تحديا" حقيقيا" لاستمرار عملية النمو في العراق, وامام الحكومة فرصة كبيرة لإيجاد حلول ناجعة لمشكلة تزايد عجز الموازنة العامة من خلال اللجوء الى اصدار ادوات الدين العام الداخلي والخارجي, وهذا يتطلب بناء استراتيجية لإقامة وتطوير سوق السندات الحكومية في العراق, لتتمكن الحكومة من خلاله توفير مصادر تمويل اضافية, تسهم في تمويل الانفاق الاستثماري الحكومي ودعم النمو ودعم
... Show MoreThis study was carried out in epidemically field with common reed (Phragmites communis Trin.) plants in the Nassiriah cityThiQur governorate ,during 2009/2010 to investigate the influence of plant growth regulator gibberellin (GA3)and cytokinin (CK) in increasing the efficacy of glyphosate and Fluazifop-butyl in common reed control . Factorial experiment in RCBD was used with three replications in tow Factors . Glyphosate 3500mg .l־¹ gave the higher mean of injury score of common reed and lower mean of common reed shoots , shoots dry weight and rhizome dry weight(3.59,22.01 shoot /0.5m² ,0.57Kg / 0.5m² and 250.50gm /0,5m² ),respectively. All plant growth regulators gaves the higher means of common reed shoots and rhizome dry weight com
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