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Role of the External Auditor in Review of Interim Financial Information Accordance with the Internation: بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية
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In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reliability. As well as presenting a set of recommendations, the most important adoption of the interim financial statements and the program and audit report interim financial information proposed by the external auditors who have audited the annual financial statements for companies because it includes the foundations to be adopted in the preparation of the report review of interim financial information

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Publication Date
Wed Jan 01 2020
Journal Name
Colloids And Surfaces A: Physicochemical And Engineering Aspects
Studies on membrane stability and extraction of ciprofloxacin from aqueous solution using pickering emulsion liquid membrane stabilized by magnetic nano-Fe2O3
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Publication Date
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Treatability influence of municipal sewage effluent on surface water quality assessment based on Nemerow pollution index using an artificial neural network
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Abstract<p>Assessing water quality provides a scientific foundation for the development and management of water resources. The objective of the research is to evaluate the impact treated effluent from North Rustumiyia wastewater treatment plant (WWTP) on the quality of Diyala river. The model of the artificial neural network (ANN) and factor analysis (FA) based on Nemerow pollution index (NPI). To define important water quality parameters for North Al-Rustumiyia for the line(F2), the Nemerow Pollution Index was introduced. The most important parameters of assessment of water variation quality of wastewater were the parameter used in the model: biochemical oxygen demand (BOD), chemical oxygen dem</p> ... Show More
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Publication Date
Tue Jun 27 2023
Journal Name
Chemphyschem
Predicting a New Δ‐Proton Sponge‐Base of 4,12‐Dihydrogen‐4,8,12‐triazatriangulene through Proton Affinity, Aromatic Stabilization Energy, and Aromatic Magnetism
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Abstract<p>Herein, we report designing a new Δ (delta‐shaped) proton sponge base of 4,12‐dihydrogen‐4,8,12‐triazatriangulene (compound <bold>1</bold>) and calculating its proton affinity (<italic>PA</italic>), aromatic stabilization, natural bond orbital (NBO), electron density <italic>ρ</italic>(r), Laplacian of electron density ∇<sup>2</sup><italic>ρ</italic>(r), (2D‐3D) multidimensional <italic>off</italic>‐nucleus magnetic shielding (<italic>σ</italic><sub>zz</sub>(r) and <italic>σ</italic><sub>iso</sub>(r)), and scanning nucleus‐independent chemical shift (NICS<sub>zz</sub> and</p> ... Show More
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Publication Date
Mon Sep 11 2023
Journal Name
Journal Of Chemical Technology &amp; Biotechnology
Modeling and optimization of biodiesel from high free‐fatty‐acid chicken fat by non‐catalytic esterification and mussel‐shell‐catalyzed transesterification
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Abstract<sec><title>BACKGROUND

In this study, biodiesel was prepared from chicken fat via a transesterification reaction using Mussel shells as a catalyst. Pretreatment of chicken fat was carried out using non‐catalytic esterification to reduce the free fatty acid content from 36.28 to 0.96 mg KOH/g oil using an ethanol/ fat mole ratio equal to 115:1. In the transesterification reaction, the studied variables were methanol: oil mole ratio in the range of (6:1 ‐ 30:1), catalyst loading in the range of (9‐15) wt%, reaction temperature (55‐75 °C), and reaction time (1‐7) h. The heterogeneous alkaline catalyst was greenly synthesized from waste mussel shells throughout a calcin

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Publication Date
Sun Dec 22 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Ex-vivo Ex-Vivo Absorption Study of a Novel Dabigatran Etexilate Loaded Nanostructured Lipid Carrier Using Non-Everted Intestinal Sac Model
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Abstract

The purpose of our study was to develop Dabigatran Etexilate loaded nanostructured lipid carriers (DE-NLCs) using Glyceryl monostearate and Oleic acid as lipid matrix, and to estimate the potential of the developed delivery system to improve oral absorption of low bioavailability drug, different Oleic acid ratios effect on particle size, zeta potential, entrapment efficiency and loading capacity were studied, the optimized DE-NLCs shows a particle size within the nanorange, the zeta potential (ZP) was 33.81±0.73mV with drug entrapment efficiency (EE%) of  92.42±2.31% and a loading capacity (DL%) of 7.69±0.17%. about 92% of drug was released in 24hr in a controlled manner, the ex-vivo intestinal p

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Publication Date
Mon Sep 11 2023
Journal Name
Journal Of Chemical Technology &amp; Biotechnology
Modeling and optimization of biodiesel from high free‐fatty‐acid chicken fat by non‐catalytic esterification and mussel‐shell‐catalyzed transesterification
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Abstract<sec><title>BACKGROUND

In this study, biodiesel was prepared from chicken fat via a transesterification reaction using Mussel shells as a catalyst. Pretreatment of chicken fat was carried out using non‐catalytic esterification to reduce the free fatty acid content from 36.28 to 0.96 mg KOH/g oil using an ethanol/ fat mole ratio equal to 115:1. In the transesterification reaction, the studied variables were methanol: oil mole ratio in the range of (6:1 ‐ 30:1), catalyst loading in the range of (9‐15) wt%, reaction temperature (55‐75 °C), and reaction time (1‐7) h. The heterogeneous alkaline catalyst was greenly synthesized from waste mussel shells throughout a calcin

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Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Materials Research And Technology
Immobilization of l-asparaginase on gold nanoparticles for novel drug delivery approach as anti-cancer agent against human breast carcinoma cells
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Publication Date
Sun Jan 01 2023
Journal Name
Material Science And Semiconductor Processing
Photocatalytic degradation of Congo red dye using magnetic silica-coated Ag2WO4/Ag2S as Type I heterojunction photocatalyst: Stability and mechanisms studies
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In the present study, magnet silica-coated Ag2WO4/Ag2S nanocomposites (FOSOAWAS) were fabricated via a multistep method to address the drawbacks related to single photocatalysts (pure Ag2WO4 and pure Ag2S) and to clarify the significant influence of semiconductor heterojunction on the enhancement of visible-light-driven organic degradation. Different techniques were performed to investigate the elemental composition, morphology, magnetic and photoelectrochemical properties of the fabricated FOSOAWAS photocatalyst. The FOSOAWAS photocatalyst (1 g/L) exhibited excellent photodegradation efficiency (99.5%) against Congo red dye (CR = 20 ppm) after 140 min of visible-light illumination. This result confirmed the ability of the heterojunction be

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Publication Date
Mon Mar 27 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Experimental study of natural convection heat transfer on an enclosure partially filled porous medium heated from below by constant heat flux
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This study reports on natural convection heat transfer in a square enclosure of length (L=20 cm) with a saturated porous medium (solid glass beads) having same fluid (air) at lower horizontal layer and free air fill in the rest of the cavity's space. The experimental work has been performed under the effects of heating from bottom by constant heat flux q=150,300,450,600 W/m2 for four porous layers thickness Hp (2.5,5,7.5,1) cm and three heaters length δ(20,14,7) cm. The top enclosure wall was good insulated and the two side walls were symmetrically cooled at constant temperature. Four layers of porous media with small porosity, Rayleigh number range (60.354 - 241.41) and (Da) 3.025x10-8 has been investigated. The obtained data of temperatu

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Publication Date
Mon Mar 29 2021
Journal Name
Journal Of Engineering
Extracting Four Solar Model Electrical Parameters of Mono-Crystalline Silicon (mc-Si) and Thin Film (CIGS) Solar Modules using Different Methods
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Experimental measurements were done for characterizing current-voltage and power-voltage of two types of photovoltaic (PV) solar modules; monocrystalline silicon (mc-Si) and copper indium gallium di-selenide (CIGS). The conversion efficiency depends on many factors, such as irradiation and temperature. The assembling measures as a rule cause contrast in electrical boundaries, even in cells of a similar kind. Additionally, if the misfortunes because of cell associations in a module are considered, it is hard to track down two indistinguishable photovoltaic modules. This way, just the I-V, and P-V bends' trial estimation permit knowing the electrical boundaries of a photovoltaic gadget with accuracy. This measure

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