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Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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Publication Date
Sun Oct 01 2023
Journal Name
Applied Sciences
Multiobjective Optimization of Stereolithography for Dental Bridge Based on a Simple Shape Model Using Taguchi and Response Surface Methods
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Stereolithography (SLA) has become an essential photocuring 3D printing process for producing parts of complex shapes from photosensitive resin exposed to UV light. The selection of the best printing parameters for good accuracy and surface quality can be further complicated by the geometric complexity of the models. This work introduces multiobjective optimization of SLA printing of 3D dental bridges based on simple CAD objects. The effect of the best combination of a low-cost resin 3D printer’s machine parameter settings, namely normal exposure time, bottom exposure time and bottom layers for less dimensional deviation and surface roughness, was studied. A multiobjective optimization method was utilized, combining the Taguchi me

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of an Educational Program upon Nurses’ Knowledge and Practices Concerning Neurogenic Bladder Rehabilitation for Spinal Cord Injured Persons
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Objectives: To determine the impact of an educational program on nurses’ knowledge
and practices concerning neurogenic bladder rehabilitation for spinal cord injured persons
through a follow-up approach each two months post program implementation for six
months.
Methodology: "Follow-up" longitudinal design by using time series approach of data
analysis and the application of pre-post tests approach for the study and the control
groups. The study was carried out at Ibn Al-Kuff hospital for (SCI) in Baghdad governorate
from 5th of July 2010 to 15th of October 2011. To achieve the objectives of the study, a
non-probability (purposive) sample of (60) nurses (males and females) were working in SCI
units were selec

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Performance of Case-Based Reasoning Retrieval Using Classification Based on Associations versus Jcolibri and FreeCBR: A Further Validation Study
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Publication Date
Fri Oct 31 2025
Journal Name
The Iraqi Geological Journal
Improving Carbonate Reservoir Development Decision: A Study of Controlling Factors Based on Geological and Engineering Objectives, Halfaya Oil Field
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Detecting the optimum layer for well placement, which requires a diverse assortment of tools and techniques, represents a significant challenge in petroleum studies due to its critical impact on minimizing drilling costs and time. This study aims to evaluate integrated geological, petrophysical, seismic, and geomechanical data to identify the optimum zones for well placement. Three different reservoirs were analyzed to account for lateral and vertical variations in reservoir properties. The integrated data from these reservoirs provides many tools for reservoir development, especially to detect appropriate well placement zones based on evaluations of reservoir and geomechanical quality. The Mechanical Earth Model (MEM) was construct

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Publication Date
Wed Dec 13 2023
Journal Name
Drug And Chemical Toxicology
Single and repeat-dose toxicity and local tolerance assessment of newly developed oil emulsion adjuvant formulations for veterinary purposes
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Publication Date
Tue Jun 09 2026
Journal Name
Optical Review
Preparation and characterization of ZnO: Ga2O3 thin film via pulsed laser deposition for NO2 and H2S gas sensing application
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In this study, thin film of pure zinc oxide (ZnO) and ZnO doped with Ga2O3 films with different concentrations (0, 0.03, 0.05, 0.07 and 0.09)wt% were prepared by pulsed laser deposition. The powder mixture was then sintered in a furnace at 1273 K for 5 h. The resulting powders were thoroughly ground and then pressed using a special press to form discs with a diameter of 1 cm and a thickness of 0.5 cm. The deposition was carried out under a vacuum of 2.5×10−2 mbar on various substrates, including glass for AFM measurements and n-type crystalline silicon wafers for the gas sensor. AFM results revealed a progressive increase in both grain size and roughness with moderate doping and irregularity at high doping levels. Gas-sensing meas

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Publication Date
Sun Jan 01 2023
Journal Name
Saudi Endodontic Journal
Comparison of root canal transportation and centering after instrumentation through conservative and traditional access cavities using different file systems
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Introduction:

While conservative access preparations could increase fracture resistance of endodontically treated teeth, it may influence the shape of the prepared root canal. The aim of this study was to compare the prepared canal transportation and centering ability after continuous rotation or reciprocation instrumentation in teeth accessed through traditional or conservative endodontic cavities by using cone-beam computed tomography (CBCT).

Materials and Methods:

Forty extracted intact, matured, and 2-rooted human maxillary first premolars were selected for this

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Publication Date
Wed Dec 24 2025
Journal Name
Baghdad Science Journal
Synthesis, Characterization, Antioxidant Content and Antibacterial Study of New Ligand and Its Complexes from Sulfonic Acid and 2-Phthalaldehyde
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The research includes preparation of a new Schiff base from the condensation of sulfonic acid with 2-phthalaldehyde by dissolving (0.2 g, 0.346 mmole) of the ligand (L) in (10 ml) of absolute ethanol, then 0.06 g of potassium hydroxide (KOH) dissolved in 10 ml of distilled water added to it and reacting the product with some binary metal salts (Mn, Co, Ni, Cu, Cd, Zn, Pt, Hg). The biological study was conducted against two types of gram-positive and gram-negative bacteria, Staphylococcus. aureus and Escherichia coli, and the fungus Candida albicans was also used. All the prepared complexes showed higher activity against bacteria and fungi than the ligand for the free Schiff base. The total antioxidant content of the ligand and the c

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Publication Date
Tue Nov 01 2022
Journal Name
Inorganic Chemistry Communications
Sustainable adsorptive removal of high concentration organic contaminants from water using biodegradable Gum-Acacia integrated magnetite nanoparticles hydrogel adsorbent
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Release of industrial effluents comprising dyes in water bodies is one of the foremost causes of water pollution. Therefore, the proper and proficient treatment of these dyes contaminated left-over material before their release is crucial. Herein, an eco-friendly biological macromolecule Gum-Acacia (GA) integrated Fe3O4 nanoparticles composite hydrogel was manufactured via co-precipitation technique for effective adsorption of Congo red (CR) dye existing in water bodies. The as-prepared magnetic GA/Fe3O4 composite hydrogel was characterized by FTIR, XRD, EDX, VSM, SEM, and BET techniques. These studies discovered the fruitful fabrication of biodegradable magnetic GA/Fe3O4 composite hydrogel possessing porous structure with large surface are

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Water Process Engineering
Removal kinetics of organic carbon from palm oil mill effluent by native duckweeds and its potential as a biofertilizer
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