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.
<span>Blood donation is the main source of blood resources in the blood banks which is required in the hospitals for everyday operations and blood compensation for the patients. In special cases, the patients require fresh blood for compensation such as in the case of major operations and similar situations. Moreover, plasma transfusions are vital in the current pandemic of coronavirus disease (COVID-19). In this paper, we have proposed a donation system that manages the appointments between the donors and the patient in the case of fresh blood donation is required. The website is designed using the Bootstrap technology to provide suitable access using the PC or the smart phones web browser. The website contains large database
... Show MoreFLI1 is a member of ETS family of transcription factors that regulate a variety of normal biologic activities including cell proliferation, differentiation, and apoptosis. The expression of FLI1 and its correlation with well-known breast cancer prognostic markers (ER, PR and HER2) was determined in primary breast tumors as well as four breast cancer lines including: MCF-7, T47D, MDA-MB-231 and MDA-MB-468 using RT-qPCR with either 18S rRNA or ACTB (β-actin) for normalization of data. FLI1 mRNA level was decreased in the breast cancer cell lines under study compared to the normal breast tissue; however, Jurkat cells, which were used as a positive control, showed overexpression compared to the normal breast. Regarding primary breast carcinoma
... Show MoreIn this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser
... Show MoreDiese Forschungsarbeit versteht sich als ein Versuch zur Bestimmung einer der neuen Unterrichtsmethoden, die den Lernenden im Fach Deutsch besonders interessant vorkommen.Der Unterricht soll in einer Atmosphäre, die frei von Zeitdruck, Angst und Zensurdruck ablaufen lassen, damit werden die Studenten ermutigt, die Nutzung von Spiel zu ihrer eigenen Sache machen, um die Spielziele Spaß, Empathie, Zusammenarbeit und Kommunikation zu realisieren. Das Hauptlernziel des Fremdsprachenunterrichts ist es, Lernenden zu ermöglichen, in der Zielsprache zu kommunizieren.
Wir konzentrieren uns in diesem Beitrag auf eine wichtige sprachliche Fertigkeit, die den rezeptiven Fertigkeiten gehört, die ist das Hörverstehen.
Das Hörvers
... Show MoreAmputation of the upper limb significantly hinders the ability of patients to perform activities of daily living. To address this challenge, this paper introduces a novel approach that combines non-invasive methods, specifically Electroencephalography (EEG) and Electromyography (EMG) signals, with advanced machine learning techniques to recognize upper limb movements. The objective is to improve the control and functionality of prosthetic upper limbs through effective pattern recognition. The proposed methodology involves the fusion of EMG and EEG signals, which are processed using time-frequency domain feature extraction techniques. This enables the classification of seven distinct hand and wrist movements. The experiments conducte
... Show MoreTNF-α-induced osteoclastogenesis is central to post-menopausal and inflammatory bone loss, however, the effect of phytoestrogens on TNF-α-induced bone resorption has not been studied. The phytoestrogens genistein, daidzein, and coumestrol directly suppressed TNF-α-induced osteoclastogenesis and bone resorption. TRAP positive osteoclast formation and resorption area were significantly reduced by genistein (10(-7) M), daidzein (10(-5) M), and coumestrol (10(-7) M), which was prevented by the estrogen antagonist ICI 182,780. TRAP expression in mature TNF-α-induced osteoclasts was also significantly reduced by these phytoestrogen concentrations. In addition, in the presence of ICI 182,780 genistein and coumestrol (10(-5) -10(-6) M) augmente
... Show MoreThis study was conducted during the period 1/9/2014 – 1/2/2015 and aimed to identify the polymorphisms of IGF-1 gene in broiler chickens and their effects on some biochemical traits. A total of 300 one-day-old broiler chicks (Cobb500, n=150; Hubbard F-15, n=150) were evaluated in this study. Blood samples were individually collected from all birds for DNA extraction. PCR-RFLP method being used for determination the genotypes of IGF-1 gene which then correlated with biochemical traits studied. Cobb500 broilers with TT genotype had significantly (p˂0.05) higher serum triglycerides values than those of TC and CC genotypes. Low density lipoprotein (LDL) were significantly (p˂0.05) higher in Hubbard F-15 broilers with TT genotype than those
... Show MoreThe investigation of natural convection in an annular space between two concentric cylinders partially filled with metal foam is introduced numerically. The metal foam is inserted with a new suggested design that includes the distribution of metal foam in the annular space, not only in the redial direction, but also with the angular direction. Temperatures of inner and outer cylinders are maintained at constant value in which inner cylinder temperature is higher than the outer one. Naiver Stokes equation with Boussinesq approximation is used for fluid regime while Brinkman-Forchheimer Darcy model used for metal foam. In addition, the local thermal equilibrium condition in the energy e