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The IMPACT of SOCIAL ACCOUNTING on The AUDITOR’S REPORT ACCORDING to INTOSAI STANDARDS: A STUDY OF EMPLOYEES' PERCEPTIONS FEDERAL BOARD of SUPERVISORY AUDIT IN IRAQ
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This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.

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Publication Date
Thu Aug 24 2017
Journal Name
Clinical Case Reports
Primary hypogonadism, partial alopecia, and Müllerian hypoplasia: report of a fifth family and review
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Key Clinical Message<p>Primary hypogonadism combined with Müllerian hypoplasia and partial alopecia are common features of this syndrome, which was reported only in four earlier families from areas where consanguineous marriage is prevalent. An autosomal recessive pattern of inheritance was suggested earlier and is supported by this report.</p>
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Publication Date
Tue Jan 10 2012
Journal Name
Iraqi Journal Of Science
THE IMPACT OF DISEASE AND HARVESTING ON THE DYNAMICAL BEHAVIOR OF PREY PREDATOR MODEL
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In this paper, a harvested prey-predator model involving infectious disease in prey is considered. The existence, uniqueness and boundedness of the solution are discussed. The stability analysis of all possible equilibrium points are carried out. The persistence conditions of the system are established. The behavior of the system is simulated and bifurcation diagrams are obtained for different parameters. The results show that the existence of disease and harvesting can give rise to multiple attractors, including chaos, with variations in critical parameters.

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
The Impact of Partial Solar Eclipse on the Observation of Neutral Hydrogen Emission Line
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The research involves examining the influence of partial solar eclipse on the strength of neutral hydrogen from the Sun. Baghdad University Radio Telescope (BURT) was used to monitor the partial solar eclipse on the 25th of October, 2022. Radio observations from the Sun were recorded from 11:30 AM to 03:36 PM. This means that the HI emission from the Sun was recorded before, during and after the event. It was noticed, that at the moment of maximum eclipse, ~ 46% of the Sun’s disk was covered by the Moon. For the purpose of this research, the solar radio wave intensity was monitored and the solar flux density was determined at different times, i.e. before, during and after the partial solar eclipse. The obtained results showed that

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Study of the imperatives of promoting financial inclusion in Iraq: Opportunities and challenges
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The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

  • Iraqi society is a young society.
  • The majority of the population is 70 percent. They live almost in urban areas.
  • The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
An analytical study of the reality of chemical industries in Iraq for the period (1995-2007)
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Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of composite variance of experiments carried out according to design Latin box
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We know that the experiments which conducted by latin square in one location or in one period (season), but there are many cases that need to conduct the same experiments in many locations or in many periods (seasons) to study the interaction  between the treatments and locations or between the treatments and periods (seasons) .In this research we present  an idea for  conduct  the experiment in several locations and in many period (seasons) by using LSD , it represent  acontribution in the area of design and analysis of experiments ,we had written. we had written (theoretically)  the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
THE role of Organizational flexibility and its impact in responding to achieve higher performance requirements; Field research in the General Directorate of Municipalities.
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Municipalities.

Abstract

The purpose of this research is to measure the impact of regulatory flexibility dimensions (formal and authoritarian procedures) to achieve response to the requirements of high performance dimensions (the effective recruitment, intensive training, motivate employees, participation of workers) in the general municipal Directorate as one of the directorates of the Ministry of Municipalities and Public Works. For the purpose of this measure it has been selected sample composed of 88 individuals from the research community represents the levels of assistant general manager of department heads and managers of people and some of the staff to answer the questionnaire prepared for the purpose Hama

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Publication Date
Fri Jan 01 2016
Journal Name
Al–bahith Al–a'alami
The Influence of Turkish Soap Operas in the Behavior and Trends of the Iraqi Audience (A Field Study on Iraqi University's Students)
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This research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Science
Study of the Impact of Unsteady Squeezing Magnetohydrodynamics Copper-Water with Injection-Suction on Nanofluid Flow Between Two Parallel Plates in Porous Medium
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      In this article,  the existence of thermal radiation with Copper- water nanofluid, the effect of heat transfer in  unsteady magnetohydrodynamics (MHD) squeezing and suction-injection on the flow between parallel plates( porous medium) are studied. Rosseland approximation and   the radiation of  heat flux are used to depict the energy equation. The set of ordinary differential equations  with  boundary conditions are analytically resolved by applying a new approach method (NAM). The influences of thermal field and physical parameters on dimensionless flow field  have been displayed in tabular and graphs form. The presented results show that the heat transfer coefficient is reduced by the thermal radiation coefficient in

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Publication Date
Tue Sep 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of various staining substances and immersion time on the stainability of bonded sapphire brackets with three kinds of light cure orthodontic adhesives (An in-vitro study)
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Background: The need of the patient for a more reasonable esthetic orthodontic intervention has risen nowadays. Thus, orthodontists make use of esthetic orthodontic materials like brackets, ligature elastics, and arch wires. The esthetic brackets come as different forms of materials, such as ceramic brackets, which have their stainability remaining as the most important consideration for the patients and the orthodontists. This study aimed to compare the staining effects of various staining materials, including black tea, cigarette smoke and Pepsi, as well as the time effect on the color stability of sapphire ceramic brackets bonded with three kinds of light cure orthodontic adhesives: Transbond, Resilience and Enlight. Materials and Met

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