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.
Spray pyrolysis technique was subjected to synthesized (SnO2)1-x (TiO2: CuO) x Thin films on different substrates like glass and single crystal silicon using. The structure of the deposited films was studied using x-ray diffraction. A more pronounced diffraction peaks of SnO2 while no peaks of (CuO , TiO2 ) phase appear in the X-ray profiles by increasing of the content of (TiO2 , CuO) in the sprayed films. Mixing concentration (TiO2 , CuO) influences on the size of the crystallites of the SnO2 films ,the size of crystallites of the spray paralyzed oxide films change in regular manner by increasing of (TiO
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High temperature superconductors materials with composition Bi1.6-xSbxPb0.4Sr2Ca2-yCdyCu3OZ (x = 0, 0.1, 0.2 and 0.3) and (y = 0.01 and 0.02), were prepared by using the chemical reaction in solid-state ways, and test influence of partial replacement of Bi and Ca with Sb and Cd respectively on the superconducting properties, all samples were sintered at the same temperature (850 oC) and for the same time (195 h). The structural analysis of the prepared samples was carried out using X-ray diffraction (XRD) measurements performed at room temperature, scanning electron microscope (SEM) and dc electrical resistivity was measured as a function of temperature. It was found that the sample prepared by partial substitution of Sb at ratio (x= 0.2
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This work targeted studying organogel as a potential floating system. Organgel has an excellent viscoelastic properties, floating system posses a depot property. Different formulations of 12-hydroxyoctadecanoic acid (HOA) in sesame oil were gelled and selecting F1, F3 and F5 HOA organogels for various examinations: tabletop rheology, optical microscopy, and oscillatory rheology studies. Also, the floating properties studies were conducted at in vitro and in-vivo levels. Lastly, the in-vitro release study using cinnarizine (CN) was to investigate the organogel depot property. Based on the results, the selected concentrations of HOA in sesame oil organogels showed temperature transitions fr
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The antimicrobial activity of ginger extracts ( cold-water, hot-water, ethanolic and essential oil ) against some of pathogenic bacteria ( Escherichia coli , Salmonella sp , Klebsiella sp , Serratia marcescens, Vibrio cholerae , Staphylococcus aureus , Streptococcus sp) was investigated using Disc diffusion method , and the results were compared with the antimicrobial activity of 12 antibiotics on the same bacteria . The results showed that the ginger extracts were more effective on gram-positive bacteria than gram-negative . V. cholerae and S. marcescens,were the most resistant bacteria to the extracts used , while highest inhibition was noticed against Streptococcus sp (28 mm) . The ethanolic extract showed the broadest antibacterial ac
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The research problem is represented in the weakness of reliance on the role of some motor abilities (flexibility, balance and compatibility) in biomechanical indicators and the performance of a large number of gymnastics skills, including the skill of the human wheel, in addition to the lack of reliance on the use of video imaging of the skill in order to analyze its path and identify its weaknesses. The research aimed to identify the relationship between motor abilities, biomechanical indicators and the degree of performance of the skill of the human wheel, and the descriptive method was used on its own, chosen in an intentional method, consisting of (10) students from the third stage in the Department of Physical Education and Sp
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This study attempts to provide an approach analysis for the news, depending on the bases and principles which conceptuality semiotic researchers of this field first of them «A. J. Gremas» for the theory of «narrative discourse analysis», to more clarify we tried to apply it on a published press- news, to concludes the most important steps and methods that are necessary to follows gain more understanding of the press- news.
Followers and their followers (may Allah be pleased with them all) followed the approach of the guidance and the Sunnah of the Messenger of Allah Muhammad (peace be upon him) in the collection and codification of the hadith of the Prophet Muhammad in various Arab and Islamic areas. Subsequent judge Faqih Abu Bakr al-Ansari had a distinct effect during that time immortalized in the pages of our Islamic history in preserving the Sunnah of our great Prophet Muhammad (PBUH) and documenting the constants of Sharia and Islamic jurisprudence and its importance in the activity of intellectual and scientific movement in the Arab Islamic State.
Background: The study's objective was to estimate the effects of radiation on testosterone-related hormones and blood components in prostate cancer patients. N Materials and Method: This study aims to investigate the effects of radiation on 20 male prostate cancer patients at the Middle Euphrates Oncology Centre. Blood samples were collected before and after radiation treatment, with a total dose of 60- 70 Gy, The blood parameters were analyzed. The hospital laboratory conducted the blood analysis using an analyzer (Diagon D-cell5D) to test blood components before and after radiation. Hormonal examinations included testosterone levels, using the VIDASR 30 for Multiparametric immunoassay system Results: The study assessed the socio-demogra
... Show MoreThe current research aims to know the effect of gardens ideas strategy on deductive thinking among fourth-grade science students in physics.
To investigate from the aim of the research, researchers put the following zero hypothesis:
- No statistically significant differences at the level of significance (0.05) between the students mean scores of the two groups on indicative thinking test.
The research was carried out on the scientific fourth grade male students in Al – Mansour in Baghdad; belong to Education Directorate Al- Karkh /1, for the Academic Year (2014-2015) A.D.
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