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
The aim of this study is to compare and contrast the science process skills (SPS) included in the 10th-12th grade physics textbooks content utilized in Yemeni schools. The study revealed weaknesses and strengths in the textbooks’ content. For instance, a number of science process skills (SPS), such as measuring, predicting and hypothesizing, have been neglected in the 11th grade textbook. For all three textbooks content, the maximum percentage of basic science process skills (BSPS) was devoted to observation. However, the maximum percentage of integrated science process skills (ISPS) was different for each grade: experimenting had the highest percentage for 10th grade, interpreting data for 11th grade, and operational definitions for 12th
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Anadrol (oxymetholone) is an active androgenic anabolic steroid that has been clinically studied in numerous diseases since the 1960s. It is used in the treatment of anemia and the replacement of male sex steroids. Unfortunately, in attempts to improve physical performance, Anadrol could be misused by athletes, that can lead to poisoning contributes to hepatotoxicity.
The aim of this study was to investigate the impact of anadrol on the liver function in rat model, via assessment of liver enzymes and histopathological study.
A forty male rats, weights about (200-300 gm), aged 8-12 weeks, after acclimatization, the rats were randomly divided into four groups (10 rats in each group) as follow: control group (in w
... Show MoreRheumatoid arthritis (RA) is a chronic inflammatory polyarithritic disease
associated with remission and exacerbation with different immunological
features.Rheumatoid factor(RF) screening test was used quantitatively and qualitatively
using an enzyme immunoassay (EIA), RF-isotypes (RF-IgG, RF-IgM, RF-IgA) ,
Interleukin-18 (IL-18) and Interleukin – 18 binding protein (IL-18BP) were detected
quantitatively usingenzyme linked immunosorbent assay(ELISA). Results indicated a
51% positivity in RF among RA patients and a prevalence of the RF-isotype (RF-IgM)
with the highest level at (41.6±16.3 U/ml) (p < 0.05) among other RF-isotypes at a
percentage of 85.5% , results also indicatedan elevated serum level of IL-18
Background: Leishmaniasis is important public
health problem owing to its impact on morbidity
and mortality and difficulties in application of
effective control measures.
Objective: The aim of the study is to evaluate the
using of impregnate bed nets in the control of
leishmaniasis.
Methods: The study was conducted throughout
the years 2004 and 2005, in Diala Governorate
(about 60km north-east Baghdad). This is the first
study in Iraq for evaluation of the impregnated bed
net in control of leishmaniasis. Two villages were
selected to achieve this aim. The nets were
distributed for the first village to be used by their
population. The second village was served as
control.
Results: The
... Show MoreThrough an experimental program of eighteen specimens presented in this paper, the bond strength between reinforcing bar and rubberized concrete was produced by adding waste tire rubber instead of natural aggregate. The fine and coarse aggregate was replaced in 0%, 25%, and 50% with the small pieces of a waste tire. Natural aggregate replacement ratio, rebar size, embedded rebar length, the rebar yield stress of rebar, cover, and concrete compressive strength were studied in this investigation. Ultimate bond stress, bond stress-slip response, and failure modes were presented. The experimental results reported that a reduction of 19% in bond strength was noticed in 50% replaced rubberized concrete compared with convention
... Show MoreThe main aim of this paper is to introduce the relationship between the topic of coding theory and the projective plane of order three. The maximum value of size of code over finite field of order three and an incidence matrix with the parameters, (length of code), (minimum distance of code) and (error-correcting of code ) have been constructed. Some examples and theorems have been given.
Background:As arelationshipbetween gingivitis disease and the presence of the oral protozoa Trichomonastenax has been represented byconsiderable differences among various study population.The purpose of present study is determining the prevalence of T.tenax in patients with gingivitis and healthy subjects. Subjects,Materials and Methods:The presence of the parasite has been diagnosed with 58 patients withgingivitisand 58 healthy persons during the period of the study(April and May 2015) by taken two swabs for each one,microscopic examination was done using saline wet mount method and stained method. Age, sex and brushing teeth habit were in a count. Statistical analysis was done by SPSS program. Results:Gingivitis disease was observed in 5
... Show MoreA new spontaneous mutation (dh) is described for Culex quinquefasciatus Say. This
phenotype was observed in the second generation to cause complete coloration of the head
capsule and the siphon of the larvae. This character is mainly detectable in the larval stage
and slightly in the adult stage.
The reciprocal mass matting between mutants from F2 generation and normal wild type
sibs, revealed that the mode of inheritance can be controlled by an autosomal recessive
gene(s). This happened for both sexes with slightly variability in their expression. No
significant larval mortalities were found in all crosses.
The results of the phytochemical analysis of the crude aqueous and
methanolicextracts of Myrtle (Myrtuscommunis), peppermint (Menthapiperita) and
Sweet basil(Ocimumbasilicum) contain active compounds : Phenols, Flavonoids and
Tannins and missing of Steroids and Coumarines in all extract but Saponins and
Alkaloids found in methanolicextract only, while terpens were present in peppermint
and basiland absent in Myrtle. Administratingto animals with different extracts
showed no effect on serum Acetylcholinesterase (AchE) compared withthese fed on
ethanol liquid diet, Methanolicand aqueous extracts of Myrtle, peppermint and
basilin the serum of decreased Acetylcholinesterase level significantly(p≤0.05)[(1.25
ΔpH/
The detection of diseases affecting plant is very important as it relates to the issue of food security, which is a very serious threat to human life. The system of diagnosis of diseases involves a series of steps starting with the acquisition of images through the pre-processing, segmentation and then features extraction that is our subject finally the process of classification. Features extraction is a very important process in any diagnostic system where we can compare this stage to the spine in this type of system. It is known that the reason behind this great importance of this stage is that the process of extracting features greatly affects the work and accuracy of classification. Proper selection of
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