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Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
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Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignment, as the auditor is assigned to confirm a specific paragraph of the assurance program by the authority that assigned him. International Auditing Standard (3402) relies on two reports, the first to describe control tools and their design in service facilities, and the second to design them and their operational effectiveness to know the extent of strengths and weaknesses in the service organization, the importance of having cadres with a high scientific and practical level to carry out the task of assurance to reach those reports to the highest level of quality.

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Publication Date
Sun Jan 01 2023
Journal Name
Ieee Access
Fuzzy-Based Ensemble Feature Selection for Automated Estimation of Speaker Height and Age Using Vocal Characteristics
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Publication Date
Fri Sep 01 2017
Journal Name
Journal Of Bridge Engineering
Novel Demountable Shear Connector for Accelerated Disassembly, Repair, or Replacement of Precast Steel-Concrete Composite Bridges
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A novel demountable shear connector for precast steel-concrete composite bridges is presented. The connector uses high-strength steel bolts, which are fastened to the top flange of the steel beam with the aid of a special locking nut configuration that prevents bolts from slipping within their holes. Moreover, the connector promotes accelerated construction and overcomes the typical construction tolerance issues of precast structures. Most importantly, the connector allows bridge disassembly. Therefore, it can address different bridge deterioration scenarios with minimum disturbance to traffic flow including the following: (1) precast deck panels can be rapidly uplifted and replaced; (2) connectors can be rapidly removed and replaced; and (

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Optimal Operating Conditions for Adsorption of Heavy Metals from an Aqueous Solution by an Agriculture Waste
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   The aim of this work is to detect the best operating conditions that effect on the removal of Cu2+, Zn2+, and Ni2+ ions from aqueous solution using date pits in the batch adsorption experiments. The results have shown that the Al-zahdi Iraqi date pits demonstrated more efficient at certain values of operating conditions of adsorbent doses of 0.12 g/ml of aqueous solution, adsorption time 72 h, pH solution 5.5 ±0.2, shaking speed  300 rpm, and smallest adsorbent particle size needed for removal of metals.  At the same time the particle size of date pits has a little effect on the adsorption at low initial concentration of heavy metals. The adsorption of metals increases with increas

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Publication Date
Tue Jun 16 2020
Journal Name
Synthetic Communications
Synthesis, identification and molecular docking studies of N-functionalized piperidine derivatives linked to 1,2,3-triazole ring
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Publication Date
Mon Aug 01 2016
Journal Name
Ieee Transactions On Neural Systems And Rehabilitation Engineering
Transradial Amputee Gesture Classification Using an Optimal Number of sEMG Sensors: An Approach Using ICA Clustering
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Publication Date
Sun Mar 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Pour Point Reduction and Viscosity Improvement of Lubricating Oil Fractions using Sulfided Nickel-Tungsten Catalysts
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Engineering
Adsorption Of Phenol And P-Nitro Phenol Onto Date Stones: Equilibrium Isotherms, Kinetics and Thermodynamics Studies
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Adsorption capacity of a waste biomass, date stones, for phenolic compounds such as phenol (Ph) and p-nitro phenol (PNPh) was investigated. The characteristics of such waste biomass were determined and found to have a surface area and iodine number of 495.71 m²/g and 475.88 mg/g, respectively. The effects of temperature, initial sorbate concentration, and contact time on the adsorption process were studied. Experimental equilibrium data for adsorption of Ph and PNPh on date stones were analyzed by the Langmuir, Freundlich and Sips isotherm models. The results show that the best fit was achieved with the Sips isotherm equation with maximum adsorption capacities of 147.09 and 179.62 mg/g for Ph and PNPh, respectively. The kinetic data wer

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Publication Date
Tue Jan 11 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Permeability Enhancement of Methotrexate Transdermal Gel using Eucalyptus oil, Peppermint Oil and Olive Oil(Conference Paper )#
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Abstract

Objective: the idea of this study to improve transdermal permeability of Methotrexate using eucalyptus oil, olive oil and peppermint oil as enhancers.
Method: eucalyptus oil (2% and 4%), peppermint oil (2% and 4%) and olive oil (2% and 4%) all used as natural enhancers to develop transdermal permeability of Methotrexate via gel formulation. The gel was subjected to many physiochemical properties tests. In-vitro release and permeability studies for the drug were done by Franz cell diffusion across synthetic membrane, kinetic model was studied via korsmeyer- peppas equation.
Result: the results demonstrate that safe, nonirritant or cause necrosis to rats' skin and stable till 60 days gel was successfully formulated.<

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Проблемы преподавания русской литературы в иракской аудитории Problems of Teaching Russian Literature to Iraqi College Students
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Аннотация

    в статье рассматриваются проблемы преподавания русской литературы в иракской аудитории.. Использование литературы в преподавании иностранного языка, как правило, имеет две цели. Первая-чисто лингвистическая .. Вторая цель, однако, ассоциируется больше с экстралингвистикой  и представляет собой ознакомление студентов с различными аспектами русской жизни, культуры,

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Publication Date
Sun Jan 27 2019
Journal Name
Civil Engineering Journal
Prediction of Sediment Accumulation Model for Trunk Sewer Using Multiple Linear Regression and Neural Network Techniques
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Sewer sediment deposition is an important aspect as it relates to several operational and environmental problems. It concerns municipalities as it affects the sewer system and contributes to sewer failure which has a catastrophic effect if happened in trunks or interceptors. Sewer rehabilitation is a costly process and complex in terms of choosing the method of rehabilitation and individual sewers to be rehabilitated.  For such a complex process, inspection techniques assist in the decision-making process; though, it may add to the total expenditure of the project as it requires special tools and trained personnel. For developing countries, Inspection could prohibit the rehabilitation proceeds. In this study, the researchers propos

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