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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
Sun Dec 01 2019
Journal Name
Journal Of Engineering Science And Technology (jestec)
Water Quality Assessment And Total Dissolved Solids Prediction For Tigris River In Baghdad City Using Mathematical Models
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Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS

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Publication Date
Tue Jun 02 2020
Journal Name
International Journal Of Pharmaceutical Research
Association between Serum Leptin Level and Insulin Resistance in Acromegalic Iraqi Patients with Type 2 Diabetes Mellitus
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Publication Date
Sat Dec 04 2021
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Association between Lipid Profile and Glycemic Status in Iraqi patients with Acromegaly Receiving Depot Long-Acting Octreotide
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Background: Treatment modalities of acromegaly and disease control impact differently on glucose homeostasis and lipid changes, and consequently on cardiometabolic risk. Aim: To investigate the possible association of lipid profile changes with the glycemic control status in acromegaly patients treated with octreotide LAR. Methods: This cross-sectional study included 52 Iraqi patients with acromegaly treated with octreotide LAR and not using statins. Demographic, anthropometric, and clinical data were collected, as well as the duration of Octreotide LAR administration. The glycemic state was assessed and classified as DM, prediabetes, or normal. Plasma levels of triglycerides, LDL cholesterol, HDL cholesterol, and non-HDL were evalu

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Functionalizing Location's Indications and Aesthetic Elements in Novel Film"(Pianist Film as an example): منير طه سلمان
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Cinema artist work has not been achieved without location indications ; places are of cultured indications and its effect on behaviors and trends. Location is an important element as to convey meanings via its interaction with the personality about which it has been written may studies. Despite location occupies huge spaces within social and philosophical Drama branches , but it has a strong connection with the art world since it reflects reality of global theories in different fields. Audio and visual speech in Cinema have connected with the environmental effectiveness resulted from location which the sensual understanding interacts with in a way that suits Movie. Location consists of mixing elements of Movie and it in return interacts

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Linear Increasing in Radial Electronic Density Distribution for K and L Shells throughout Some Be-Like Ions
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Maximum values of one particle radial electronic density distribution has been calculated by using Hartree-Fock (HF)wave function with data published by[A. Sarsa et al. Atomic Data and Nuclear Data Tables 88 (2004) 163–202] for K and L shells for some Be-like ions. The Results confirm that there is a linear behavior restricted the increasing of maximum points of one particle radial electronic density distribution for K and L shells throughout some Be-like ions. This linear behavior can be described by using the nth term formula of arithmetic sequence, that can be used to calculate the maximum radial electronic density distribution for any ion within Be like ions for Z<20.

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Publication Date
Wed Jan 07 2026
Journal Name
Journal Of Physical Education
Academic Achievement Level and Its Relationship with Some Fundamental Skills in Fencing for Third Year College Students
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Relation between Serum Leptin, Lipid Profiles and other biomarkers levels in patients with type 2 diabetic nephropathy
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Background: In advanced diabetes mellitus, serum levels of the most hormones are altered due to several interplaying mechanisms. Objective: To assess the relation of serum leptin and lipid profile in type 2 diabetic nephropathy. Patients and Method: Serum leptin levels and its relation to lipid profile were estimated in 62 patients with type 2 diabetic nephropathy attending the National Diabetes Center in Al- Mustansiriya University, and (26) healthy individuals considered as control group. The diabetic patients were classified into three groups, (24) pathients with normoalbuminuria (21) patients with microalbuminuria and (17) patients with macroalbuminuria. Fasting plasma glucose, serum creatinine, Hb A1c %, lipid profile (Total c

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Publication Date
Sun Jan 01 2017
Ultra low power and highly linearized LNA for V-band RF applications in 180 nm CMOS technology
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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Buccal Cortical Bone Thickness in Iraqi Arab Adults by Cone Beam Computed Tomography for Orthodontic Mini-Implants
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ABSTRACT Background: Cortical bone thickness is important for the stability of mini implants. Placing mini implants in sites of favorable cortical bone thickness would guarantee better initial stability and long-term success. The aim of this study was to investigate gender, side and jaw differences of the buccal cortical bone thickness as a guide for orthodontic mini screw placement. Materials and Methods: The sample was selected from the patients attending the Specialized Health Center in Al-Sadr City / 3D department. Thirty patients (15 males and 15 females) were selected and cone beam computerized tomographic images were done. Then the buccal cortical bone thickness was measured at thirteen inter radicular sites in the maxilla and mandib

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Two Domain Flow Method for Leachate Prediction Through Municipal Solid Waste Layers in Al–Amari Landfill Site
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Existing leachate models over–or underestimates leachate generation by up to three orders of magnitude. Practical experiments show that channeled flow in waste leads to rapid discharge of large leachate volumes and heterogeneous moisture distribution. In order to more accurately predict leachate generation, leachate models must be improved. To predict moisture movement through waste, the two–domain PREFLO, are tested. Experimental waste and leachate flow values are compared with model predictions. When calibrated with experimental parameters, the PREFLO provides estimates of breakthrough time. In the short term, field capacity has to be reduced to 0.12 and effective storage and hydraulic conductivity of the waste must be increased to

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