The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.
Objectives: Six different Schiff bases were synthesized from ampicillin and amoxicillin with isatin, 5-bromoisatin, and 5-nitroisatin. Methods: Ampicillin and Amoxicillin are linked directly through their α-amino groups to the acyl side chain with isatin and isatin derivatives by nucleophilic addition using glacial acetic acid as a catalyst. Results: chemical structures of these Schiff bases were confirmed using FTIR, 1H NMR and elemental microanalysis. The antibacterial activity was evaluated by measuring minimum inhibitory concentration (MIC) values and showed various degrees of antibacterial activities when compared with parent drugs. Compounds 1a and 2b, which are the Schiff bases of ampicillin and amoxicillin with isatin, showed very
... Show MoreChronic myelogenous leukemia (CML) is a myeloproliferative neoplasm arises from Bcr-Abl gene translocation(called Ph chromosome) in hematopoietic stem cells (HSCs).JAK2V617F mutation is an acquired singlenucleotide polymorphism (SNP) occurs in JAK2 gene and is associated with many hematological malignancyother than CML. This study aimed to investigate the prevalence of JAK2V617F mutation and serum levels ofalkaline phophatase (ALP) and lactate dehydrogenase (LDH) in Ph+ CML Iraqi patients treated with imatinib.Blood samples were collected from 42 Ph+ CML patients who have been received at least six month therapywith imatinib. DNA was extracted, and real time polymerase chain reaction (qPCR) was used for JAK2V617Fdetection. Serum levels of A
... Show MoreThe main objective of this study is to experimentally investigate the effect of the CMC polymeric drag reducer on the pressure drop occurred along the annulus of the wellbore in drilling operation and investigate the optimum polymer concentration that give the minimum pressure drop. A flow loop was designed for this purpose consist from 14 m long with transparent test section and differential pressure transmitter that allows to sense and measure the pressure losses along the test section. The results from the experimental work show that increasing in polymer concentration help to reduce the pressure drop in annulus and the optimum polymer concentration with the maximum drag reducing is 0.8 kg/m3. Also increasing in flow rate a
... Show MoreSome metal ions (Mn+2, Co+2, Ni+2, Cu+2, Zn+2, Cd+2 and Hg+2) complexes of quinaldic acid (QuinH) and α-picoline (α-Pic) have been synthesized and characterized on the basis of their , FTIR, (U.V-Vis) spectroscopy, conductivity measurements, magnetic susceptibility and atomic absorption. From the results obtained the following general formula has suggested for the prepared complexes [M(Quin)2( α-Pic)2].XH2O where M+2 = (Mn, Co, Ni, Cu, Zn, Cd and Hg), X = 2, X = zero for (Co+2 and Hg+2) complexes, (Quin-) = quinaldate ion, (α-Pic) = α-picoline. The results showed that the deprotonated ligand (QuinH) by using (KOH) coordinated to metal ions as bidentate ligand through the oxygen atom of the carboxylate group (-COO-) and the nitrogen ato
... Show MoreFour metal complexes mixed ligand of 2-aminophenol (2-AP) and tributylphosphine (PBu3) were produced in aqueous ethanol with (1:2:2) (M:2-AP:PBu3). The prepared complexes were identified by using flame atomic absorption, FT.IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. In addition antibacterial activity of the two ligands and mixed ligand complexes oboist three species of bacteria were also examined. The ligands and their complexes show good bacterial activities. From the obtained data the octahedral geometry was suggested for all prepared complexes. Keywords: Mixed ligand complexes, spectral studies, 2-aminophenol, tributylphosphine.
This study focused on the soil of the Al-Khassa Sub Basin, thirty-four soil samples were collected from different areas of land use and differences in human activity.
Physicochemical properties of the soil were examined Hydrogen Potential (pH), Organic Matter (O.M), Loss Of Ignition (L.O.I), Total Organic Carbon (TOC), Cation Exchange Capacity (CEC) and Total Hydrocarbon (THC).
Hydrogen Potential (pH) showed that the soil is alkaline above seven with a mean 7.98.
Organic Matter (O.M) of the study area with a mean 1.28 % and high value found in Agricultural areas.Cation Exchange Capacity (CEC) with a mean 42.64 (cmol/kg) that is proportional to the granular size of the soil that silty c
... Show MoreAs a consequence of a terrorist attack, people may experience posttraumatic stress disorder (PTSD) and lack of feeling secure in relationships. This longitudinal study aimed to examine the prevalence of PTSD symptoms over time, the relationship between adult attachment styles and PTSD, as well as their association with degree of exposure, and finally to consider the distribution and the trajectory of attachment styles. The sample consisted of 235 students (M=125, F=110) who were exposed to different levels of trauma intensity in response to a bombing attack. Participants were recruited and assessed approximately 1 month and 5 months after the attack using a battery of questionnaires. Findings revealed, as expected, that 79.5% of the part
... Show MoreThe reaction of poly (vinyl alcohol) (PV A) with Urea in (DMSO)
resulted in uerthanised oxim, wr,ich reacted with diacetylmonoxime in a (DY.ISOfmethanol) to give anew type (N2) polymeric bidentate imine oxime ligand [HL], The ligand was reacted with MCh (where M= Co, Cu, and Hg). Under reflux in a (DMF/Methanol) mixture with (I:1) ratio to give Complexes of the general formula [M (T.)2]X, (where M=
Co,Hg, Cu). All .:ompouncs have been characterized by spectroscopic
methods [IR, U.V.-Vis, A tomi<;absorption] microanalysis along with conductivity measurements, from the above:: data the proposed molecular structure for Co,Cu, and Hg is a
... Show MoreA field experiment was carried out in the province of Najaf - al ashraf using two types of blue-green algae( Anabaena circinalis and Oscillaoria lymentica) which have been isolated and diagnosed in the laboratories of the department of plant protection / ministry of agriculture in Iraq with the compost( palm fronds ) manufacturer locally and by 1 ml : 10 g of organic matter within one month of cuddling and using a single level of humidity is 1 : 2 (water : organic matter). Randomized complete block design RCBD to see the effect of use it as a single or mix in the productivity of rice crop Yasamin cultivar where it was noted that it is equipped with a dynamic composting of organic matter leads to the analysis of organic material and incre
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