The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his work, and the research problem centers around the "lack of a report On evaluating the commitment of the Federal Bureau of Financial Supervision's employees to the ethics of the auditing profession according to the INTOSAI standard (ISSAI4000) (compliance auditing). To identify the quality of auditing and the methods of measuring it. The research concluded a number of conclusions, the most important of which is that compliance with the rules of professional ethics contributes to providing Audit work in a timely manner as well as making the information presented in the auditor’s report comprehensive, effective and efficient, in addition to the auditor’s ability to be free from non-professional influences in the performance of his work and his ability to maintain his political neutrality while carrying out his work. The research also reached a set of recommendations, the most important of which is the necessity of developing and strengthening the rules of professional ethics, defining policies, and training sergeants to enhance their capabilities to face the problems they face. In addition to the need for the oversight authorities to ascertain the extent of the censor's commitment to his independence in his thinking and impartiality, and to verify the extent to which the censor works with integrity and objectivity, away from side effects.
Background: This study was designed to measure the displacement pattern of posterior palatal seal (pps) area in different forms of the palate and with different impression techniques. Materials and method: This study was used to measure the displacement pattern of (pps)in different palatal shapes by using different impression materials Korrecta wax No.4,Green compound and design of House for pps for each palatal forms by using a 3D Scanner of CAD/CAM and measuring the distance between 2 points in pps area by using Caural Threw. Result: The results show highly significant differences between these techniques and the control group (impression with light body) Conclusion: The physiological impression technique of pps with Korecta wax no.4
... Show MoreThe Department of Art Education in the College of Fine Arts is one of the educational institutions that aims to prepare teachers specialized in teaching art education in secondary schools and other educational institutions, which forces those in charge of preparing the curricula for this section and developing it, taking into account the rapid scientific and technological development. And the subject (Music Appreciation) is one of the subjects taught for the third grades in Art Education departments, and through the exploratory study carried out by the researcher it became clear to him that the Faculties of Fine Arts agreed to define their educational objectives and outputs in the subject (Music Appreciation) in Art Education departments
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This research investigates manganese (Mn) extraction from Electric Arc Furnace Steel Slag (EAFS) by using the Liquid-liquid extraction (LLE) method. The chemical analysis was done on the slag using X-ray fluorescence, X-ray diffraction, and atomic absorption spectroscopy. This work consisted of two parts: the first was an extensive study of the effect of variables that can affect the leaching process rate for Mn element from slag (reaction time, nitric acid concentration, solid to liquid ratio, and stirring speed), and the second part evaluates the extraction of Mn element from leached solution. The results showed the possibility of leaching 83.5 % of Mn element from the slag at a temperature of 25°C, nitric acid co
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The research presented to the concept of social isolation through the manifestations of that concept and its works within the theatrical presentation space, and the diversity of directing experiences that the theatrical field benefited from, as contemporary data that contributed to the production of theatrical speech engaging with various levels of different form and content, and this was revealed through the chapters of the research that included The first chapter (the systematic framework), the second chapter (theoretical framework), which included the first topic (formations of social isolation), the second topic (social isolation in the world stage), and resulted in indicators including:
1- Postmodernism produced intellectual appr
In this study the Fourier Transform Infrared Spectrophotometry (FTIR) provides a quick, efficient and relatively inexpensive method for identifying and quantifying gypsum concentrations in the samples taken from different sites from different localities from Alexandria district southwest Baghdad. A comprehensive spectroscopic study of gypsum-calcite system was reported to give good results for the first time by using IR for analytical grades of gypsum (CaSO4.2H2O) and calcite (CaCO3) pure crystals. The spectral results were used to create a calibration curve relates the two minerals concentrations to the intensity (peaks) of FTIR absorbance and applies this calibration to specify gypsum and calcite concentrations in Iraqi gypsife
... Show MoreNumerical study has been conducted to investigate the thermal performance enhancement of flat plate solar water collector by integrating the solar collector with metal foam blocks.The flow is assumed to be steady, incompressible and two dimensional in an inclined channel. The channel is provided with eight foam blocks manufactured form copper. The Brinkman-Forchheimer extended Darcy model is utilized to simulate the flow in the porous medium and the Navier-Stokes equation in the fluid region. The energy equation is used with local thermal equilibrium (LTE) assumption to simulate the thermofield inside the porous medium. The current investigation covers a range of solar radiation intensity at 09:00 AM, 12:00 PM, and 04:00
... Show MoreThe aim of this paper is to present the first record of ctenophore species Pleurobrachia pileus (O. F. Müller, 1776) in the coral reef as was recently found in Iraqi marine waters. The specimens were collected from two sites, the first was in Khor Abdullah during May 2015, and the second site was located in the pelagic water of the coral reef area, near the Al-Basrah deep sea crude oil marine loading terminal. Three samples were collected at this site during May 2015, February and March 2018 which showed that P. pileus were present at a densities of 3.0, 2.2 and 0.55 ind./ m3 respectively. The species can affect on the abundance of other zooplankton community through predation.
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Objective(s): To assess mothers' practices toward children with steroid – sensitive Nephrotic Syndrome (SSNS) who
are visiting nephrology consultation units, and to find out the relationships between their practices and the
demographical data for mother and child.
Methodology: A descriptive study was carried out at nephrology consultation units of Baghdad pediatrics hospitals
(Child's Central Pediatric Teaching Hospital, Al-kadimiyia Teaching Hospital, and Welfare Teaching Hospital) started
from February 18th to the end of July 2009. A purposive sample of (80) mothers who company their children were
selected. The data were collected through a constructed questionnaire, with two parts; the first part is concerned with<
The red palm weevil Rhynchophorus ferrugineus (Olivier, 1790), which belongs to the family Curculionidae, order Coleoptera, is one of the most important palm pests, which leads to heavy losses in date palms. In the last few years, it has been recorded in Iraq, from Safwan city south of Iraq, where it was detected on date palm trees (Phoenix dactylifera L, Arecales: Arecaceae). In the current study, specimens of adult weevils were collected from infested date palms (Phoenix dactylifera), that showed signs of infection in Safwan district, south of Basra province. The results of the investigation showed the presence of phoretic mites associated with the red palm weevil Rhynchophorus ferrugineus (Olivier,
... Show MoreFormation of Au–Ag–Cu ternary alloy nanoparticles (NPs) is of particular interest because this trimetallic system have miscible (Au–Ag and Au–Cu) and immiscible (Ag– Cu) system. So there is a possibility of phase segregation in this ternary system. At this challenge it was present attempts synthetic technique to generate such trimetallic alloy nanoparticles by exploding wire technique. The importance of preparing nanoparticles alloys in distilled water and in this technique makes the possibility of obtaining nanoparticles free of any additional chemical substance and makes it possible to be used in the treatment of cancer or diseases resulting from bacterial or virus with least toxic. In this work, three metals alloys Au-Ag-Cu
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