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The Impact of Adequacy and Authoritative Evidences in the Audit Risks: An Exploratory Research for A Sample Views of Auditors in Iraq
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The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research contains some conclusions and recommendations.

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Publication Date
Fri Dec 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of Valuable Metals From Spent Hydrodesulfurization Catalyst By Two Stage Leaching Method
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Spent hydrodesulfurization (Co-Mo/γ-Al2O3) catalyst generally contains valuable metals like molybdenum (Mo), cobalt (Co), aluminium (Al) on a supporting material, such as γ-Al2O3. In the present study, a two stages alkali/acid leaching process was conducted to study leaching of cobalt, molybdenum and aluminium from Co-Mo/γ-Al2O3 catalyst. The acid leaching of spent catalyst, previously treated by alkali solution to remove molybdenum, yielded a solution rich in cobalt and aluminium.

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
Linear Optical Properties of Bromocresol Green Dye Doped Poly Methyl Methacrylate Thin Films
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In this study, we investigated the effect of Bromocresol green dye (BCG) of the PMMA thin films optical properties. Films of Poly Methyl Methacrylate doped by 10% BCG doping ratio to prepared two concentrations 2x10-4 and 6x10-4 M of PMMA-BCG dye were deposited on glass substrate using free casting method at room temperature. The optical properties of the films were determined using UV-Visible absorbance and transmittance spectra at the 300 - 900 nm wavelength range. The linear absorption coefficient and the extinction coefficient were calculated. The results showed that the optical properties were increasing by increasing the dye concentration, while the optical energy gap was decreasing with the doping. Also from

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Reinforcement of Asphalt Concrete by Polyester Fibers to Improve Flexural Bending Fatigue Resistance
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Reinforcing asphalt concrete with polyester fibers considered as an active remedy to alleviate the harmful impact of fatigue deterioration. This study covers the investigation of utilizing two shapes of fibers size, 6.35 mm by 3.00 mm and 12.70 mm by 3.00 mm with mutual concentrations equal to 0.25 %, 0.50 % and 0.75 % by weight of mixture. Composition of asphalt mixture consists of different optimum (40-50) asphalt cement content, 12.50 mm nominal aggregate maximum size with limestone dust as a filler. Following the traditional asphalt cement and aggregate tests, three essential test were carried out on mixtures, namely: Marshall test (105 cylindrical specimens), indirect tensile strength test (21 cylindrical specimens)

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Publication Date
Mon Oct 30 2017
Journal Name
International Journal Of Science And Research
Measurements of X-Ray Dose Delivered at Different Depths Applied on Water Phantom
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Background: Radiotherapy, is therapy using ionizing radiation in order to deliver an optimal dose of either particulate or electromagnetic radiation to a particular area of the body with minimal damage to normal tissues. The source of radiation may be outside the body of the patient (external beam irradiation) or it may be an isotope that has been implanted or instilled into abnormal tissue or a body cavity. Called also radiotherapy. The aim of work studies the relationship between the depth dose and the high photon xray energies (6MeV and 10MeV). Patients and methods: in our work, we studied the dose distribution in water phantom given at different depths (zero-18) cm deep at1cm intervals treated with different field size (5×5-,10×1

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adsorption of Bromo Phenol Red Dye from Aqueous Solution by Iraqi Bentonite Clay
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 This studies deals with investigated the potential of a Iraqi bentonite clay for the adsorption of bromo phenol red dye from contaminated water. Impulse adsorption experiments were performed. The contact time influence of initial dye concentration, temperature, pH, ionic strength, partical size adsorbent  and adsorbent dosage on bromo phenol red  adsorption  are investigated in a series of batch adsorption experiments. Adsorption equilibrium data were analyzed and described by the Freundlich, Langmuir and temkin isotherms equations. Thermodynamic parameters inclusive the Gibbs free energy (∆G•), enthalpy (∆H•), and entropy (∆S•), were also calculated. These parameters specified tha

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Extractive Multi-Document Summarization Model Based On Different Integrations of Double Similarity Measures
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Currently, the prominence of automatic multi document summarization task belongs to the information rapid increasing on the Internet. Automatic document summarization technology is progressing and may offer a solution to the problem of information overload. 

Automatic text summarization system has the challenge of producing a high quality summary. In this study, the design of generic text summarization model based on sentence extraction has been redirected into a more semantic measure reflecting individually the two significant objectives: content coverage and diversity when generating summaries from multiple documents as an explicit optimization model. The proposed two models have been then coupled and def

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Study of cytotoxic Effects Alcoholic Nerium Oleander L. Extract on female Albino mice
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This study involved the evaluation of Alcoholic extract of Nerium Oleander L. plant that have a promising anticancer cell. This extract was compared to the well known anticancer drug Cis – Platinum by utilizing an in vivo system in female Albino mice. The first direction was cytogenetically using the mitotic Index of bone marrow cells as a parameter for the cytotoxic effect of this extract. The second direction was enzymatical using a widely distributed enzyme GOT in the different organs of mice: Liver , kidney , spleen and lung . Animals were treated with three doses of Cis-platin , 50 , 200 and 350 Mg/mouse for three days . The same doses were used for the other extract . This study showed that the extract have a promising anticance

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Chlorpromazine -HCI by Ion -Pair Complex Formation with Acid Dyes
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A simple, rapid, accurate and sensitive spectrophotometric method is  proposed  for  the  detennination  of chlorprQm<tZine -HCl  in  pwe form  and  in pharmaceutical  formulation. This method is based on the formation.  of ion  assodation complexes  of  dmg   with either  thymol

blue or  bromophenol  blue  in an acidic buffer at pH  values 4.17  and

3.68, respectively.

The ion-pair  complexes  formed exhibit absorption maxima  at 41 Onm for  both  thymol   blue and  bromophenol  blue.  These  complexes· are quantitatively extracted  &n

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Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Finite element modeling of concavely curved soffit RC beams externally strengthened with FRP
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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Sub-Surface Investigation of Khashim Al-Ahmer Gas Field Using Seismic Reflection Data
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This paper is carried out to detect the subsurface structures that have geological
and economical importance by interpreting the available reflection seismic data of
an area estimated to be about (740) km2. The Khashim Al-Ahmer structure is partial
of series structures of (Injana – Khashim Al-Ahmer – Mannsorya) from the (NW to
the SE), it is located within for deep faulted area. The component of the one
elongated dome of asymmetrical of structure which has(SW) limb more steeper than
the (NE) limb.Twenty three seismic sections had been interpreted for two seismic
surveys and the total length of all seismic lines is about (414.7) Km. Interpretation
of seismic data was focused on two reflectors (Fatha and Jeribi)

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