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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
Tue Dec 20 2022
Journal Name
2022 4th International Conference On Current Research In Engineering And Science Applications (iccresa)
Noise Detection and Removing in Heart Sound Signals via Nuclear Norm Minimization Problems
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Heart sound is an electric signal affected by some factors during the signal's recording process, which adds unwanted information to the signal. Recently, many studies have been interested in noise removal and signal recovery problems. The first step in signal processing is noise removal; many filters are used and proposed for treating this problem. Here, the Hankel matrix is implemented from a given signal and tries to clean the signal by overcoming unwanted information from the Hankel matrix. The first step is detecting unwanted information by defining a binary operator. This operator is defined under some threshold. The unwanted information replaces by zero, and the wanted information keeping in the estimated matrix. The resulting matrix

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Coronary Angiographic Findings in Diabetic Patients Versus non-Diabetics with Coronary Heart Disease
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Background :Atherosclerosis is the most
frequent underlying cause of ischemic heart
disease and a major cause of death all over the
world. This study was carried out to analyze and
compare the angiographic findings in patients
with diabetes mellitus versus non diabetics with
coronary heart disease , and to correlate these
findings with some risk factors for coronary
heart disease.
Methods: A total of 100 patients were studied,
50 with diabetes mellitus, and 50 non diabetics.
This study was carried out at Al-Sadr teaching
hospital in Basrah, Southern Iraq during the
period April 2009- September 2009. All patients
were known to have coronary heart disease. Risk
factors for coronary heart disease

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Publication Date
Wed Jul 01 2020
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Fast and robust approach for data security in communication channel using pascal matrix
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This paper present the fast and robust approach of English text encryption and decryption based on Pascal matrix. The technique of encryption the Arabic or English text or both and show the result when apply this method on plain text (original message) and how will form the intelligible plain text to be unintelligible plain text in order to secure information from unauthorized access and from steel information, an encryption scheme usually uses a pseudo-random enecryption key generated by an algorithm. All this done by using Pascal matrix. Encryption and decryption are done by using MATLAB as programming language and notepad ++to write the input text.This paper present the fast and robust approach of English text encryption and decryption b

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Consistency and Consistency in Contemporary Iraqi Painting - Selected Models-: حسين شاكر قاسم العيداني
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  The tagged research is concerned with observation and investigating the concepts of consistency and harmony in contemporary Iraqi painting (selected models) in order to reveal the mechanisms and rules of these two concepts in the artistic field and their mechanisms of operation. How reflected tools Consistency and harmony in contemporary Iraqi painting? What is consistency and what are its mechanisms and principles? Is consistency a unit product quality? Are there similarities between consistency and harmony? What is harmony and its principles and rules? As for the second chapter, it included two topics that dealt with the first topic - consistency and harmony between concept and significance, while the second topic meant - histor

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Dietary Behaviors among Women with Osteoporosis at Merjan Teaching Hospital in Hilla City
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Objectives: to assess Socio Demographic, Reproductive Characteristics, and healthy dietary behaviors. among women with osteoporosis . To determine the relationship between the socio demographic characteristics, reproductive data and dietary related behaviors. Methodology: A descriptive analytic design was conducted on Non- Probability ( purposive sample) of (90) women who have suffering from osteoporosis attend to (DEXADual-Energy X-ray Absorptiometry) unit in Merjan Teaching Hospital in Hilla City. A questionnaire has been used as a tool of data collection and consists of three part ;including : Soci

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Publication Date
Mon Oct 14 2019
Journal Name
Turkish Journal Of Biology
E2F6 is essential for cell viability in breast cancer cells during replication stress
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Abstract: E2F6 is a member of the E2F family of transcription factors involved in regulation of a wide variety of genes through both activation and repression. E2F6 has been reported as overexpressed in breast cancers but whether or not this is important for tumor development is unclear. We first checked E2F6 expression in tumor cDNAs and the protein level in a range of breast cancer cell lines. RNA interference-mediated depletion was then used to assess the importance of E2F6 expression in cell lines with regard to cell cycle profile using fluorescence-activated cell sorting and a cell survival assay using (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT). The overexpression of E2F6 was confirmed in breast tumor cDNA samp

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Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Problematic employ magical realism in Arab cinema Nadine Labaki's Film (HLA Lewin) example
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Magical realism potential bulwark plastic art and literature، and won great fame and Research cash innumerable، and like other currents of literary found his outlet in the art of cinema، quoted cinema of literature magical realism and influenced his concepts، and Arab cinema، it was necessary to have a vulnerability to stream، either Tools employing magical realism، unintentionally since the early beginnings dating back to the time of World Wars I and II، or in deliberate more mature in the twenty-first century، due to the emergence of film-makers more aware and culture، and more friction global currents.


      But this raises a number of problems that need to be addressed from the maker of

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Publication Date
Wed Aug 07 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Body satisfaction and Depression Symptoms among Children with Precocious Puberty in Baghdad City
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Objective: to evaluate body image and depression symptoms of children with precocious puberty, and find out association between children`s sociodemographic characteristics and their body image and depression signs. Methodology: A cross sectional study, sample of (80) child from both gender, > 7 years were included due to their ability to express their own feeling, diagnosed with precocious puberty, attending out-patient endocrine clinics at pediatric hospitals in Baghdad city. Data collected, during the period from May to November 2018. Consent form has taken from children and their guardians to participate in study. Child body image scale (CBIS) was used to evaluate children body satisfaction (1) and Mood and feeling questionnaire (M

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Psychological Barriers and Their Relationship in Cope with University Life at University' Students
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Current Thesis has aimed to identify : The Psychological barriers for university students , Differences in psychological barriers depending on the variable sex (Males – Females) , Adjustment to College life for university students, Differences in Adjustment to College at university life depending on the variable sex (Males – Females), and finally, The correlation between psychological barriers and Adjustment to College life. The researcher has prepared a sample consisted of (100) male and female students who were randomly selected from university students, The researcher has adopted a measure of (2002) to measure the psychological barriers, also the researcher adjustment scale with university life.
The results showed that universi

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Inelastic transverse magnetic dipole electron scattering form factors in 48Ca (restricted optimum configurations)
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Inelastic transverse magnetic dipole electron scattering form
factors in 48Ca have been investigated through nuclear shell model
in an excited state energy Ex= 10.23 MeV which is so called
"mystery case" with different optional choices like effective
interaction, restricted occupation and core polarization interaction.
40Ca as an inert core will be adopted and four orbits with eight
particles distributed mainly in 2p1f model space and in some extend
restricted to make sure about the major accuse about this type of
transition. Theoretical results have been constituted mainly with
experimental data and compared with some important theoretical
results of the same transition.

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