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 paper discusses the lack of a uniform definition of politeness due to the constant tension between its universality and language specificity, and argues that some of the theoretical debate could be resolved if the distinction between politeness as a commonsense notion and politeness as a theoretical construct were clearly addressed and acknowledged in the research.
Background: This study aimed to determine the amount of fluoride in commercially available bottled drinking water in Al-Basra city, Iraq Materials and Methods: Eleven brands of bottled drinking water were obtained from supermarkets in Al-Basra city, Iraq. Five samples of 10 ml. were taking from each one of brands and the fluoride was determined by using fluoride ion selective electrode. Results: The highest fluoride concentration was present in BADIOT brand (1.174 mg/L) while the lowest was in Barakat brand (0.038 mg/L). One way ANOVA test showed a highley significant difference among different commercially branded types. Coclusions: Bottled water available in Al-Basra city contains less concentration of fluoride ion than normal values
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(2)
This study has investigated the effect of jaundice on some
hematological and biochemical paramenters in male and female. The results have shown significant decrease in Hemoglobin concentration, packed cell volume, white blood cell count and platelet count. The biochemical parameters results have shown significant increase in prothrombine time, level of total bilirubin, Aspartale transminase and Alanin trans aminase in the serum of male and femal.
Objective: To investigate and prove that aspirin
protects, or at least attenuates amikacin ototoxicity in
humans.
Method: This study was conducted in 60 patients that
completed all
requirements .The patients were divided into two
groups:
• Control group: receive placebo treatment.
• Drug–treated group: They receive aspirin
coated tablets (1.5gm/ day), 500mg 8 hourly.
Both groups had similar aspects regarding the gender,
age and weight. The duration of therapy was 7 days
and dosage of amikacin was 1gm/day (500mg 12
hourly).
Results: Comparison of Audiometry test in
Ear/Nose/Throat (E.N.T.) Department (Pure Tone
Audiometry) at 1000 Hertz (Hz), 2000 Hz, 4000 Hz,
and 8000 Hz showed sig
Abstract
The current study was conducted to assess the effect of advancing age on total serum IgE level in asthmatic patients. To this purpose, 90 asthmatic patients and 30 healthy individuals ( control group ) were enrolled. Asthmatic patients were categorized into four groups. Group A consisted of asthmatic patients (9) whose age was more than 20 and up to 30 y. Group B contained asthmatics (13) of age more than 30 and up to 40 y. Group C comprised those (23) of more than 40 and up to 50 y. Group D consisted asthmatic patients (45) of age more than 50 y. Total serum IgE level significantly changed in group D patients when compared with those of
The present study is designed to reveal the effect of Voltarin drug on some genetic indicators such as mitotic index(MI) of bone marrow cells and chromosome aberrations(CA) .The Voltarin is one of non Steroidal Anti-inflammation drug .Three concentrations of Voltarin were used 1.6 , 2 , 2.5 mg/kg Albino mices (Mus musculus) were injected for 7 days then mitotic index (MI) was counted and chromosomal aberrations of bone marrow cells . The results could be summarized as follows : 1-The doses (1.6,2) mg/Kg showed no negative effects on&nbs
... Show MoreThe physiochemical properties are considered to be as important guidelines for quality of water and their use for social, agricultural and different ecological applications. Fourteen properties were investigated in this study, including (PH, Electrical Conductivity (EC), Total Dissolved Salts(TDS), Turbidity,Total Hard ness(TH),Sodium(Na),Calcium(Ca),Magnesium(Mg),Carbonate(CO3),Chloride (Cl),Phosphate(PO4),Nitrite(NO2),Nitrate(NO3),and Sulphate(SO4) for the wells water at Albualwan region in Al - Anbar province east of Iraq . The results showed that the studied properties recorded values since were (7.3,2230.5Ms\Cm ,869.5ppm,0.32NTU,521.31ppm,3.6gr\L,111.5ppm,139.05ppm,296.86ppm, 116 .6ppm,0.42ppm,0,02ppm,4.7ppm and 4
... Show MoreThe Legend between reality and its future Treatment in threatre analytics study
In the last decades, using mineral admixture in concrete became very necessary to improve concrete properties and reduce CO2 emissions associated with the cement production process. Subsequently, more sustainable concrete can be obtained. Ternary blended cement containing two different types of mineral admixture can achieve ambitious steps in this trend. In this research, the synergic effects of mineral admixtures in ternary blended cement and its effects on concrete fresh properties, strength, durability, and efficiency factors of mineral admixture in ternary blended cement, were reviewed. The main conclusion reached after reviewing many literature pieces is that the concrete with ternary blended cement
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Type 2 diabetes Nephropathy complication is one of the most commonest metabolic disorders that becomes an advanced serum level of hormone altered. The objective is to study the effect of leptin levels in Type 2 diabetes nephropathy (D.N) complication and healthy subject. This study was done in National Diabetes Center (NDC), AL-Mustansriya University;on a total (64) individuals whase age were ranged from(45-60) years,of which (38) patients of type 2 diabetes nephropathy, and (26) healthy( controls). The collected data ,information concerning the individuals used in the present study were: age, sex , body mass index (BMI) and blood samples to
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