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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 Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
European Loanwords in Modern Persian: واژه های اروپائی دخیل در زبان فارسی نوین ( بحث و بررسی در حوزه¬های معنایی )
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The movement and broadening of foreign and European words into Persian is a topic within historical linguistics. Such changes are semantic, phonological

Since many of these European loanwords into Persian took a remarkable space within Persian dictionaries, and became an indispensible part of the language, a study of the original languages of these loanwords may identify the enormous effect of those languages upon Persian, being a receptor language, and may refer to the liveliness.

Among the important factors which helped the movement of various loanwords into Persian are:

  • Geographical: this is seen via contact between Persian people and those neighboring people, specifically those speaking Ara

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Publication Date
Sun Oct 01 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Comparison between HSV-1 Ag detection techniques by ELISA and real-time PCR in breast cancer patients suffering from periodontitis
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Background: Periodontitis is a long-standing infection that destroys the gums, periodontal ligaments, and the alveolar bone that supports the teeth. Inflammation of the gums and chronic periodontitis are both caused by the bacteria in the dental plaque and the herpes viruses, especially types 1 and 2 of the herpes simplex virus.

Objectives: To compare the ELISA and real-time PCR as ways to detect the herpes simplex virus in breast cancer pat

J Fac Med Baghdad

2023; Vol.65, No. 3

Received:March., 2023

Accepted: June. 2023

Published: Oct. 2023

 

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Bone Marrow Fibrosis in Chronic myeloid leukemia (CML) and other Myeloproliferative Disorders Evaluated by Using Special Histochemical Stains for Collagen.
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Background: It is still difficult to give a final diagnosis in chronic myeloproliferative disorders (CMPDs) because of the overlap of the common pathological and clinical features of these disorders like bone marrow fibrosis which is considered important because it affects the normal function of the bone marrow. The collagen fibers are of different types, but in the bone marrow, the two main types are: collagen I, which is the most abundant type and collagen III (reticular) which is often associated with type I.
Objectives:To study bone marrow fibrosis (BMF) in samples of bone marrow biopsies (BMB) of chronic myeloid leukemia (CML) and other chronic myeloproliferative disorders using histochemical stains to establish the grade of fibr

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Coincidence and Common Fixed Point Theorems for Two Self Mappings under Generalized Contractive Condition in Cone-b- Metric Space
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    In this paper, we prove some coincidence and common fixed point theorems for a pair of discontinuous weakly compatible self mappings satisfying generalized contractive condition in the setting of Cone-b- metric space under assumption that the Cone which is used is nonnormal. Our results are generalizations of some recent results.

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Poly (N, N-dimethyl aniline) Coating for Stainless Steel, Synthesis, Characterization and Corrosion Protection in Sea Water 3.5% NaCl Solution
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This research involves the synthesis of conductive polymer includes: poly (N, Ndimethyl
aniline) on metal surface which is stainless steel 316 by using
electrochemical polymerization technique. Parameters of this research are voltage
rang, scan rate, number of cycles. The tests for corrosion protection of the polymer
coated and uncoated stainless steel substrate was investigated in artificial sea water
of 3.5% NaCl solution by tafel and potentiodynamic procedures. Fourier Transform
Infrared Spectroscopy (FTIR), UV-Visible absorption spectroscopy, Scanning
Electron Microscope (SEM) and Atomic Force Microscope (AFM) were used to
diagnose and describe the structure and morphology of the coating. Parameters of
corr

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Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Relation between ABO blood groups and Rh group with hypertension among pregnant women attending antenatal clinic in Baquba- Diyala Province
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Background: Several reports show that hypertension is a leading cause of maternal and fetal morbidity; also ABO blood group may be blamed in susceptibility to human diseases as blood-group antigens which influence the bioavailability of E-selectin, TNF-alpha and intra cellular adhesion molecule-1 (ICAM1) factors that implicated in the pathogenesis of preeclampsia.

Objective: To evaluate the possible

J Fac Med Baghdad

2014; Vol.56, No .2

Received Sep .2013

Accepted Dec. 2013

 
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Publication Date
Wed Dec 25 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary α-Amylase and Albumin Levels in Patients with Chronic Periodontitis and Poorly or Well Controlled Type II Diabetes Mellitus
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Background: Recent studies suggest that chronic periodontitis (CP) and type2 diabetes mellitus (T2DM) are bidirectionally associated. Analysis of saliva as a mirror of oral and systemic health could allow identification of α amylase (α-Am) and albumin (A1) antioxidant system markers to assist in the diagnosis and monitoring of both diseases. The present study aims at comparing the clinical periodontal parameters in chronic periodontitis patients with poorly or well controlled Type 2Diabetes Mellitus, salivary α-Am, A1, flow rate (FR) and pH then correlate between biochemical, physical and clinical periodontal parameters of each study and control groups. Materials and Methods: 80 males, with an age range of (35-50) years were divide

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Publication Date
Thu Jun 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Oral Health Status, Salivary MMP-8& Secretory Leukocyte Peptidase Inhibitor (SLPI) Among Uncontrolled Type-I Diabetes Mellitus In Iraqi Patients
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Background: diabetes is a metabolic disease characterized by hyperglycemia that results in deficiency or absence of insulin production. The dental caries and gingivitis/periodontitis are widespread chronic diseases in diabetes. The aim of the present study was determined the salivary matrix metalloproteinase (MMP-8), Secretory Leukocyte Peptidase Inhibitor (SLPI) and oral health status among uncontrolled diabetic group in comparison with healthy control group. Materials and Methods: The total sample composed of 90 adults aged (18-35) years. Divided into 60 uncontrolled diabetic patients (HbA1c >7%) and 30 healthy control group. Unstimulated saliva was collected from each subject with type-I DM, BMI, duration of diabetes, HbA1c%, DMFT, gingi

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Publication Date
Sun Jul 03 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
PREGNANCY RATE AFTER OVULATION INDUCTION, SPERM INTRAUTERINE TRANSFER (SIUT) AND LUTEAL SUPPORT THERAPY IN LUTEAL PHASE DEFECT (LPD) INFERTILE PATIENTS.
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Summary:
Background: It is well known that the early removal of corpus luteum (CL) in pregnant women results in abortion . Defects in the function of CL lead to deficiency in the secretion of progesterone which adversely affect human embryo implantation .
Aim of the work: l)to determine progesterone concentration in the luteal phase defect (LPD) patients complaining from infertility and 2) to evaluate the clinical value of ovulation induction, sperm intrauterine insemination SIUT and luteal support therapy in the treatment of LPD patients.
Patients & Methods: One hundred and twelve LPD patients were involved in this study. The progesterone concentrations were performed by radioimmunoassay method on cycle day 21. Patients wer

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Correlation between serum carnitine level and Soluble Receptors for Advance Glycation End Products(sRAGE) in Clomiphene Citrate Resistant- PCOS Women
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   The most frequently diagnosed condition in women at the age of reproduction is the polycystic ovarian syndrome (PCOS).it could be related to a complex endocrine condition, due to its heterogeneity and uncertainty about its etiology, as the clinical highlights of PCOS incorporate those related to reproductive signs such as decreased frequency of ovulation, irregular menstrual cycles, decreased fertility. Carnitine plays a substantial role in weight loss, glucose tolerance, insulin function and fatty acid metabolism. Thus carnitine plays a crucial role in controlling  obesity, insulin resistance, oxidative stress that are  associated with PCOS .While, AGEs are a diverse group of reactive molecules that are formed end

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