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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
Mon Nov 01 2021
Journal Name
Journal Of Engineering
Performance Evaluation of Pole Placement and Linear Quadratic Regulator Strategies Designed for Mass-Spring-Damper System Based on Simulated Annealing and Ant Colony Optimization
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This paper investigates the performance evaluation of two state feedback controllers, Pole Placement (PP) and Linear Quadratic Regulator (LQR). The two controllers are designed for a Mass-Spring-Damper (MSD) system found in numerous applications to stabilize the MSD system performance and minimize the position tracking error of the system output. The state space model of the MSD system is first developed. Then, two meta-heuristic optimizations, Simulated Annealing (SA) optimization and Ant Colony (AC) optimization are utilized to optimize feedback gains matrix K of the PP and the weighting matrices Q and R of the LQR to make the MSD system reach stabilization and reduce the oscillation of the response. The Matlab softwar

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Publication Date
Wed Dec 01 2021
Journal Name
International Medical Journal
Effect of Accelerated Canine Retraction by Vitamin D3 Local Administration on Apical Root Resorption, Alveolar Bone Integrity, and Chair-side Time: A Prospective Clinical Study.
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Objectives: To evaluate the effect of vitamin D3 local injections on apical root resorption, alveolar bone integrity, and chair-side time following three and six months of canine retraction. Subjects and Methods: Seventeen adult patients (18-35 years old) of class I and II malocclusions were recruited, who required bilateral maxillary 1st premolars extraction before starting maxillary canines retraction. The experimental side received 25 pg dose of vitamin D3 injected locally into the distal periodontal sulcus of the canine (before force application) every three weeks, while the control side received retraction force only. Periapical radiographic evaluation was conducted after 3 and 6 months of the start of canines' retraction. Results: At

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Publication Date
Sat Dec 30 2023
Journal Name
Basrah Journal Of Surgery
Can Hyaluronic acid gel enhance wound healing faster than Advanced Platelets Rich Fibrin following surgical removal of impacted mandibular third molars? A Randomized Controlled Trial
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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
B(Ml) and (I1 II f<MJ) II li) for one and two bodies of even-even Ba(A=l30-136) isotopes using IBM-1
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In   the   present    work    the    nuclear    structure   of   even-even

Ba(A=130-136,   Z=56)  isotopes   was  studied   using  (IBM-1).  The reduced matrix  element of magnetic dipole moment  (11  II f(Ml) II/,) and the magnetic dipole transitions probability B(M 1) were calculated

for one and two bodies of even-even Ba(A=lJ0-136, Z=56). A good

agreement had been found of present with available experimental  data.

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of New Chelating Terpolymer Resin Derived from p-Amino Benzoic Acid, Biuret and Formaldehyde and Study Efficiency Extractive from Some Metal Ion
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  In this study terpolymer resin  ) p-ABBF) was prepared by condensation of (p-amino benzoic acid) and (Biuret) with formaldehyde in (1:1:3) mol ratio using hydrolic acid as a reaction medium at 130±2 ℃ .The synthesized terpolymer resin was characterized by elemental analysis , FT-IR and (1H-NMR) spectroscopy. The intrinsic viscosity was determined. The thermal stability of the terpolymer was analyzed by (TGA and DSC).The morphological feature of the (p-ABBF) terpolymer resin was studied by scanning electron microscopy (SEM).Bach equilibrium method was employed to study analytical efficiency of the terpolymer resin towards certain trivalent and divalent metal ions such as (Cu+2,Ni+2, Co+2,Zn+2,Cd+2 and Cr+3( where thes

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Electrochemical Science And Technology
Simultaneous Removal of Cadmium and Copper from a Binary Solution by Cathodic Deposition Using a Spiral-Wound Woven Wire Meshes Packed Bed Rotating Cylinder Electrode
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Publication Date
Fri Jan 01 2021
Journal Name
Annals Of Tropical Medicine & Public Health
Newly developed method for determination of methyldopa drug using ammonium ceric (IV) nitrate by continuous flow injection analysis via homemade NAG-ADF-300-2 analyser
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A new, simple, sensitive and fast developed method was used for the determination of methyldopa in pure and pharmaceutical formulations by using continuous flow injection analysis. This method is based on formation a burgundy color complex between methyldopa andammonium ceric (IV) nitrate in aqueous medium using long distance chasing photometer NAG-ADF-300-2. The linear range for calibration graph was 0.05-8.3 mmol/L for cell A and 0.1-8.5 mmol/L for cell B, and LOD 952.8000 ng /200 µL for cell A and 3.3348 µg /200 µL for cell B respectively with correlation coefficient (r) 0.9994 for cell A and 0.9991 for cell B, RSD % was lower than 1 % for n=8. The results were compared with classical method UV-Spectrophotometric at λ max=280 n

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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal Of Dissolved Cadmium Ions from Contaminated Wastewater using Raw Scrap Zero-Valent Iron And Zero Valent Aluminum as Locally Available and Inexpensive Sorbent Wastes
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The current study was to examine the reliability and effectiveness of using most abundant, inexpensive waste in the form of scrap raw zero valent aluminum ZVAI and zero valent iron ZVI for the capture, retard, and removal of one of the most serious and hazardous heavy metals cadmium dissolved in water. Batch tests were conducted to examine contact time (0-250) min, sorbent dose (0.25-1 g ZVAI/100 mL and 2-8 g ZVI/100 mL), initial pH (3-6), pollutant concentration of 50mg/L initially, and speed of agitation (0-250) rpm . Maximum contaminant removal efficiency corresponding to (90 %) for cadmium at 250 min contact time, 1g ZVAI/ 6g ZVI sorbent mass ratio, pH 5.5, pollutant concentration of 50 mg/L initially, and 250 rpm agitation speed wer

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Publication Date
Fri Jul 01 2022
Journal Name
Sustainable Materials And Technologies
Green approach for fabrication of graphene from polyethylene terephthalate (PET) bottle waste as reactive material for dyes removal from aqueous solution: Batch and continuous study
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Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Estimating genetic parameters of maize hybrids and parents under different plant densities (Combining ability for yield and some other traits for maize Zea mays L.)
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A field experiment was carried out in the fields of the Field Crops Department - Faculty of Agricultural Engineering Sciences. The study included five inbred lines (ZM43W (ZE), ZM60, ZM49W3E, ZM19, CDCN5), given numbers 1, 2, 3, 4 and 5) to study the hybrid vigor and both general and special combing ability (GCA, SCA) of the half diallel mating method, for the spring and fall seasons (2016). The genetic analysis shows that all crosses gave a positive hybrid vigor for grain yield per unit area at the two population densities. the highest value is 116.20% for cross (3´5 )at low density, and 89.22% for cross( 1´4 )at high density. The hybrid vigor for all crosses is positive at two densities for dry matter yield, crop growth rate an

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