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.
The Legend between reality and its future Treatment in threatre analytics study
The study showed flow rates and the interaction between the settlements served by applying the model of gravity theory to measure depending on the number of the population between city Najaf and the rest of the other settlements served and using three functions of disability, time and cost, as recorded an increase in the interaction index with some settlements like them Kufa, Abbasid and Manathira, while the indicator contrast was in other settlements, either when the application of the gravity model depending on trips and socio-economic characteristics accuracy rate was more pronounced.
The goal of current research to the definition of environmental awareness in the curriculum and its role in sustainable environmental planning, was the research community official regular educational schools (kindergarten, primary, secondary) for the province of Baghdad - Iraq, the sample consisted search of (100) teacher and a teacher, and what research was descriptive analytical, researchers have selected the right tool for the research procedures (closed) questionnaire, distributed to the research sample, has been used by researchers appropriate statistical methods for procedures including: the weighted average extraction unit paragraph,
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Background: The polymethyl methacrylate is the most reliable material for the construction of complete and partial dentures, despite satisfying esthetic demand itsuffered from having unsatisfactory properties like impact strength and transverse strength. This study was designed to improve the impact strength and transverse strength of heat cure acrylic resin by adding untreated and oxygen plasma treated polypropylene fibers and investigate the effect of this additive on some properties of acrylic resin materials. Materials and methods: Untreated and oxygen plasma treated polypropylene fibers was added to PMMA powder by weight 2.5 %. Specimens were constructed and divided into 5 groups according to the using tests; each group was subdivided
... Show MoreBackground: this study aimed to evaluate the effect of addition of hydroxyapatite micro filler in three concentrations (5%, 10%, 15%) on surface roughness, impact strength, flexural strength and hardness. Material and methods: One hundred sixty acrylic samples were used in this study,40 samples were used for each test(impact strength ,flexural strength ,hardness and surface roughness).The test group divided into four subgroups(n=10) for controlgroup,5%,10% ,15%H,A.concentration addition groups .Impact testing device, flexural strength testing device, shore hardness tester and profilometer device were used to measure the four tests examined in this study. Results: the results showed a significant increase in impact strength, hardness in all
... Show MoreBackground: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. Angiogenesis thus plays a pivotal role in skeletal development and bone fracture repair. The role of angiogenic and osteogenic factors in the adaptive response and interaction of osteoblasts and endothelial cells during the multi step process of bone development and repair will be highlighted in this study. This study aimed to identify the role of local exogenous vascular endothelial growth factor in bone healing and to analyze the expression of VEGF by immunohistochemistry in created bone defect af
... Show MoreThe present research aims to design an electronic system based on cloud computing to develop electronic tasks for students of the University of Mosul. Achieving this goal required designing an electronic system that includes all theoretical information, applied procedures, instructions, orders for computer programs, and identifying its effectiveness in developing Electronic tasks for students of the University of Mosul. Accordingly, the researchers formulated three hypotheses related to the cognitive and performance aspects of the electronic tasks. To verify the research hypotheses, a sample of (91) students is intentionally chosen from the research community, represented by the students of the college of education for humanities and col
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Abstract
The extremes effects in parameters readings which are BOD (Biological Oxygen Demands) and DO(Dissolved Oxygen) can caused error estimating of the model’s parameters which used to determine the ratio of de oxygenation and re oxygenation of the dissolved oxygen(DO),then that will caused launch big amounts of the sewage pollution water to the rivers and it’s turn is effect in negative form on the ecosystem life and the different types of the water wealth.
As result of what mention before this research came to employees Streeter-Phleps model parameters estimation which are (Kd,Kr) the de oxygenation and re oxygenation ratios on respect
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The effect of heat treatment using different annealing temperatures on optical properties of bulk heterojunction blend (BHJ) Alq3: C60 thin films which are fabricated by the spin coating technique were investigated in this study. The films have been coated on a glass substrate with speed of 2000 rpm for one min and treated with different annealing temperature (373, 423 and 473) K under vacuum. The optical properties and the chemical bonds structure of blends as-deposited and heat treated have been studied by UV-Vis spectroscopic and Fourier Transform-Infra Red (FTIR) measurements respectively. The results of UV visible show that the optical energy gap decreasing with increasing the annealing temperature for the ratio (100:1) while decrea
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