Preferred Language
Articles
/
jpgiafs-1283
Enhancing audit procedures in accordance with the international assurance standard through the implementation of a proposed program
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Oct 01 2025
Journal Name
Journal Of Nanostructures
Nose-to-Brain Delivery of Dolutegravir via Thermoresponsive Nanostructured Lipid Carriers: Cytocompatibility and Fluorescent Biodistribution Studies
...Show More Authors

Delivering therapeutic agents to the brain remains a major challenge due to the restrictive nature of the blood–brain barrier (BBB). Intranasal administration has emerged as a promising, non-invasive approach that bypasses the BBB and facilitates direct nose-to-brain transport via the olfactory and trigeminal pathways. In this study, we developed a nanostructured lipid carrier (NLC) system for the intranasal delivery of dolutegravir sodium, a potent integrase inhibitor, with the goal of enhancing brain bioavailability for the treatment of neuroHIV and related central nervous system (CNS) complications. The NLCs were optimized for particle size, polydispersity index (PDI), and drug incorporation efficiency. The optimized formulation exhibi

... Show More
View Publication Preview PDF
Scopus
Publication Date
Tue Dec 16 2025
Journal Name
Radioelectronics. Nanosystems. Information Technologies.
Intelligent Control and Stability Analysis of Smart Grids Using CNN-LSTM Network and Model Predictive Controller
...Show More Authors

It is important that real time stability in smart grids is ensured as the integration of renewables and the complexity of the systems grows. In this paper, we provide a solid architecture, which combines a Residual CNNLSTM deep neural network predictor, FPGA-accelerated Model Predictive Control (MPC), and SHAP-based explainability. The proposed method predicted with 99.8% accuracy using the Electrical grid Stability Simulated Dataset (UCI) and minimized the instability rates surpassing 85 percent in all operating conditions. Meeting real-time operating needs, FPGA deployment on a Xilinx Zynq UltraScale+ provided 3.1 ms latency and 5 times reduced energy consumption against CPU processing. By emphasizing bus voltage and frequency as major in

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Dec 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Color stability of nano resin-modified glass Ionomer restorative cement after acidic and basic medications challenge
...Show More Authors

Background: Color stability of glass ionomers (GIs) could be affected by many factors such as pH and consumption of liquid medications like antibiotics. Most common antibiotics used during childhood are amoxicillin suspension (AM.S) and azithromycin suspension (AZ.S) which have acidic and basic pH respectively. Aim: to evaluate and compare the effect of AM.S and AZ.S on color stability of nano resin-modified GI. Methods: Thirty disc of nano resin-modified glass ionomer (2mm height x 4mm diameter) were divided into three groups (n=10 for each) and independently exposed to AM.S, AZ.S, and artificial saliva (A.S.). Color stability was evaluated in triplicate by VITA Easyshade® before and after three immersion protocols, repeated over a thr

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Internet banking services and their impact on customer's: Applied Research on Sample of Iraqi Commercial Banks
...Show More Authors

This research examines the issue of Internet banking services and their impact on customer's perceived value to know the potential of Iraqi commercial Banks to provide Internet banking services as well as determine the customer's level of perception of the value of such services. The research aims to demonstrate the effect that Internet banking services have on the customer's perceived value and to find how online banking services can be used to add value that the customer perceive. The main findings were that research sample banks don't have a sophisticated network of electronic Windows through which banking services are provided to allow customers to manage their accounts, and perform various operational operations through the

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Global Pharma Technology
Synthesis, Characterization and Investigation Liquid Crystalline, Properties of 1, 2, 3-triazole Derivatives via Cycloaddition Reaction
...Show More Authors

The new of compounds synthesized by sequence reactions starting from a reaction of 3-phenylenediamine or 4-phenylenediamine with chloroacetyl chloride to produce the compounds [I]a,b, then the compounds[I]a,b reacted with sodium azide to yield compounds[II]a,b that reacted 1,3-dipolarcycloaddition reaction with acrylic acid to give compounds [III]a,b these compounds reacted with methanol led to ester compounds[IV]a,b then reacted with hydrazine to give acid hydrazide [V]a,b . Finally compounds [V]a,b reacted with aromatic aldehydes to product shiff bases derivatives. The compounds characterized by mp. , IR, 1HNMR in addition to mass spectroscopy for some of them the liquid crystals properties were studied by using polarized optical microsco

... Show More
Scopus (2)
Scopus
Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Permeability of Radicular Dentine after Using Different Irrigant Activation Techniques Including Photo Induce Photoacoustic Streaming Technique
...Show More Authors

Background: preparation of root canals is an important step in root canal treatment. Mechanical instrumentation of root canals cause an irregular layer of debris, known as the smear layer. As a result, several studies reported that preferring the removal of the smear layer. Objective: To study the influence of the energy (100 mJ) of Erbium, Chromium: Yttrium Scandium Gallium Garnet (Er,Cr:YSGG) laser at short pulse duration (60 μs)  on smear layer removal of apical third after using Photon induced photoacoustic streaming technique. Materials and methods: Eighteen straight single-rooted mandibular premolars were used. The roots length were uniform to 14mm from the anatomic apex and

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2023
Journal Name
Jordan Journal Of Biological Sciences
Extraction of Klebsiella pneumoniae and Candida albicans Biofilm and Studying their Cytotoxic Effects on Human Lymphocytes
...Show More Authors

View Publication Preview PDF
Scopus (9)
Crossref (3)
Scopus Crossref
Publication Date
Tue Apr 01 2025
Journal Name
Inorganic Chemistry Communications
Rapid sonochemical synthesis of Fe3O4@AC from waste rubber tires to use for azo dye removal
...Show More Authors

View Publication
Scopus (7)
Crossref (6)
Scopus Crossref
Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Water Process Engineering
Immobilization of cobalt ions using hierarchically porous 4A zeolite-based carbon composites: Ion-exchange and solidification
...Show More Authors

View Publication
Scopus (65)
Crossref (56)
Scopus Clarivate Crossref
Publication Date
Sun Dec 25 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Epicatechin product of Camellia sinensis leaves detection by thin layer chromatography and high performance liquid chromatography
...Show More Authors

The current study performed in order to detect and quantify epicatechin in two tea samples of Camellia sinensis (black and green tea) by thin layer chromatography (TLC) and high performance liquid chromatography (HPLC). Extraction of epicatechin from black and green tea was done by using two different methods: maceration (cold extraction method) and decoction (hot extraction method). Qualitative and quantitative determinations of epicatechin in two tea samples were investigated. Epicatechin identification was made by utilizing preliminary chemical tests and TLC. This identification was also boosted by HPLC and then quantified epicatechin in all ethyl acetate fractions of two tea samples. This research revealed the existence of epica

... Show More
Scopus (2)
Crossref (1)
Scopus Crossref