Preferred Language
Articles
/
jpgiafs-1125
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
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Common fixed points and S-best coapproximation in 2-Banach spaces
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Wasit Journal Of Computer And Mathematics Science
An Improved Method for Hiding Text in Image Using Header Image
...Show More Authors

The necessities of steganography methods for hiding secret message into images have been ascend. Thereby, this study is to generate a practical steganography procedure to hide text into image. This operation allows the user to provide the system with both text and cover image, and to find a resulting image that comprises the hidden text inside. The suggested technique is to hide a text inside the header formats of a digital image. Least Significant Bit (LSB) method to hide the message or text, in order to keep the features and characteristics of the original image are used. A new method is applied via using the whole image (header formats) to hide the image. From the experimental results, suggested technique that gives a higher embe

... Show More
View Publication
Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Mobile Position Estimation using Artificial Neural Network in CDMA Cellular Systems
...Show More Authors

Using the Neural network as a type of associative memory will be introduced in this paper through the problem of mobile position estimation where mobile estimate its location depending on the signal strength reach to it from several around base stations where the neural network can be implemented inside the mobile. Traditional methods of time of arrival (TOA) and received signal strength (RSS) are used and compared with two analytical methods, optimal positioning method and average positioning method. The data that are used for training are ideal since they can be obtained based on geometry of CDMA cell topology. The test of the two methods TOA and RSS take many cases through a nonlinear path that MS can move through tha

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 04 2024
Journal Name
F1000research
Correlation between plasma homocysteine and ischemic heart disease in young Adults
...Show More Authors

Background Cardiovascular disease (CVD) is a leading cause of death worldwide. Ischemic heart disease is a major cause of morbidity and mortality. Lack of blood supply to the brain can cause tissue death if any of the cerebral veins, carotid arteries, or vertebral arteries are blocked. An ischemic stroke describes this type of event. One of the byproducts of methionine metabolism, the demethylation of methionine, is homocysteine, an amino acid that contains sulfur. During myocardial ischemia, the plasma level of homocysteine (Hcy) increases and plays a role in many methylation processes. Hyperhomocysteinemia has only recently been recognized as a major contributor to the increased risk of cardiovascular disease (CVD) owing to its eff

... Show More
View Publication
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Correlation between Serum and Tissue Markers in Breast Cancer Iraqi Patients
...Show More Authors

Breast cancer is the most prevalent malignancy among women worldwide, in Iraq it ranks the first among the population and the leading cause of cancer related female mortality. This study is designed to investigate the correlations between serum and tissue markers in order to clarify their role in progression or regression breast cancer. Tumor Markers are groups of substances, mainly proteins, produced from cancer cell or from other cells in the body in response to tumor.  The study was carried out from April 2018 to April 2019 with total number of 60 breast cancer women. The blood samples were collected from breast cancer women in postoperative and pretherapeutic who attended teaching oncology hospital of the medical city in Baghdad and

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Tue Aug 01 2023
Journal Name
Biomedical Signal Processing And Control
Decoding transient sEMG data for intent motion recognition in transhumeral amputees
...Show More Authors

View Publication
Scopus (23)
Crossref (23)
Scopus Clarivate Crossref
Publication Date
Mon Mar 06 2023
Journal Name
Rheumatology (bulgaria)
Tenascin-C and Interleukin-17 Up-regulation in Axial Spondyloarthritis Patients
...Show More Authors

Background: Axial spondyloarthritis (axSpA) is an inflammatory, systemic rheumatic condition that mostly affects the axial skeleton. Tenascin-C (TN-C) is a hexameric glycoprotein of considerable size, upregulated in many inflammatory conditions, while Interleukin-17 (IL-17) a cytokine that plays an important role in SpA symptoms. Objective: to investigate the upregulation between the serum levels of TN-C and IL-17 in Iraqi axSpA patients and the disease characteristics. Patients and Methods: Seventy-four axSpA patients and 28 matched controls were studied. Fifty-four patients received a tumor necrosis factor inhibitor (TNFi) and 20 did not. Serum TN-C and IL-17 concentrations were determined using the ELISA technique. The Bath Ankyl

... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Wed May 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Chlorine concentration-time (C-T) plot for Echhornia Crassipes in water
...Show More Authors
Abstract<p>Eichhornia, or water hyacinth represents a serious threat to potable water basins. This problem is materialized majorly in consuming large amounts of water and dissolved Oxygen that is necessary for aquatic life, and minorly in hindering water streams. Even there are limited trials to overcome such pests, none of them presents an acceptable solution economically and logically. Chlorine is a well-known biocide and broadly used in water industry. It could give a possible method to fight such weed. To investigate that, concentration-time plot should be introduced similar to any other microorganisms; especially, bacteria in water. In this work, various doses of Chlorine along various time</p> ... Show More
View Publication
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Annals Of The Faculty Of Arts
Motivation and Second Language Acquisition: Motivational Orientations in Foreign Language Learning
...Show More Authors

Numerous research studies have been conducted on why some learners acquire a second language more easily and quickly than others. Most of these studies have demonstrated that acquiring a second language does not depend only on learners’ cognitive ability or professional teaching strategies. The learning language process is more complicated than that. It is affected by crucial factors that are beyond the control of learners and teachers. These factors are known as sociolinguistic factors. These factors include culture, age, motivation, socio-economic status, and gender. This research paper mainly concentrates on the role of motivation in second language acquisition.

View Publication Preview PDF
Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Surface assessment of CNC laser treated commercially pure Titanium and Ti 13 Zr 13 Nb alloy
...Show More Authors

This study aimed to evaluate the surface changes of commercial pure Titanium disks (CP Ti) and the Ti 13Nb 13 Zr (Alloy) with a zigzag pattern of laser surface treatment. In vitro, experimental study of CNC Laser treatment on the CP Ti and Alloy disks. Texturing the surfaces of CP Ti and Alloy disks via CNC laser, the sample disks were analyzed using surface roughness, wettability and FESEM. The FESEM revealed a proper increase in the surface texturing and roughness on macro and micro measures without crack formation or dramatic change of the core substance of the CP Ti and Alloy disks. The CNC laser is an effective and suitable method for surface texturing CP Ti and Alloy for dental implantology. Keywords: Commercial pure Titanium;

... Show More
View Publication Preview PDF
Crossref (1)
Scopus Crossref