Preferred Language
Articles
/
jpgiafs-863
Form a proposal to audit the mutual operations with related parties program in accordance with international standards: Proposal pattern
...Show More Authors

The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability of scrutiny of a proposed program takes into account the scrutiny Related party transactions and disclosures that are binding on the facility disclosed in accordance with local and international standards. Search based on the premise that the availability of an audit guide and auditing programs commensurate with the privacy of the transactions that take place between the relevant parties to help auditors in the performance of their work checksum and reduce the risk and impact of audit related to the financial statements of the parties. To achieve hypothesis sought to achieve its objectives in the application of a proposed audit program, it has reached a researcher to a group of the most important conclusions, the lack of scrutiny the program, whether the auditors' offices or in the Office of Federal Financial Supervisory includes the reliability of the financial statements of the entity.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Factors Affecting in Planning of Current Expenditurs For Federal Public Budget of State: An Applied Research For ASample of Health Ministry Depatments
...Show More Authors

Increasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of Crestal Bone Resorption around Dental Implants in Flapped and Flapless Surgical Techniques Depending on Cone Beam CT Scan (Comparative Study)
...Show More Authors

Background: The long term survival of dental implants is evaluated by the amount of crestal bone loss around the implants. Some initial loss of bone around dental implants is generally expected. There is reason to believe that reflecting a mucoperiosteal flap promotes crestal bone loss in the initial phase after an implant has been inserted. The surgical placement of a dental implant fixture is constantly changing and in recent years, there has been some interest in developing techniques that minimize the invasive nature of the procedure, with flapless implant surgery being advocated. The purpose of this study was to compare the radiographic level of the peri- implant bone after implant placement between traditional flapped surgery and f

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Effect of Aqueous and Ethanolic Extracts of Tribulus terrestris, Phoenix dactylifera and Nasturtium officinale Mixture on Some Reproductive Parameters in Male Mice
...Show More Authors

The present investigation was conducted to evaluate the effect of the crude extracts mixture of three plants (Tribulus terrestris, Phoenix dactylifera and Nasturtium officinale) on semen quality,sex hormones and reproductive performance of mature male mice. A group of 25 male mice given 150mg/kg/day of the powder of the plants mixture with the food for four weeks and another three groups of 25 animals each given intraperitoneal injection from each of the aqueous and ethanolic extracts with a doses 75, 150, and 300mg/kg/day for two weeks. A remarkable increase in sperm concentration and motility with a decreased abnormal morphology was obtained in the experimental groups. A significant increase in hormones level were recognized in most grou

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Thu Aug 18 2022
Journal Name
Dental Hypotheses
Microleakage Evaluation of Glass Hybrid Restoration Following Usage of Papain-Based Gel and Ceramic Bur for Caries Removal: An in Vitro Study
...Show More Authors

Scopus Crossref
Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of environmental conditionsions on some biological aspects of Drosophila melanogaster Meigen ( Diptera : Drosophilidae ) collected from Saidiya and Tuwaitha regions in Baghdad
...Show More Authors

The wild populations of the vinegar fly Drosophila melanogaster Meigen from two regions in Baghdad , Saidiya and Tuwaitha were selected for this study to investigating the frequency of the dominant lethality , this parameter was investigated through fecundity and egg hatchability rate which considered as main indicator for the presence of mutation . The results showed that fecundity rate in Saidiya increased with time , so the lowest rate was 65.5 eggs per female in November and the highest was 87.4 eggs in May , the same results was observed for Tuwaitha except a significantly decrease in fecundity rate that was observed in May which was 42.7 eggs , as well as another significant differences between the two regions was observed in March

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 26 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Craniometric asymmetry assessment in class I and class II skeletal relationship patients using helical computed tomography sample aged between 18-35 years
...Show More Authors

Background: Asymmetry assessment is an important component of orthodontic diagnosis and treatment planning. Several studies attempted to find the relationship between craniometric asymmetry and skeletal jaws relationship and many authors found some extent of asymmetry in individuals with normal jaws relationship. The use of Computed tomography (CT) allows for the assessment of asymmetry on a dimensionally accurate volumetric image, aim of the study is to determine if there are differences in craniometric asymmetry between patient with skeletal class I and patients with skeletal class II relationship using Helical CT scan. Materials and Methods: Ninety individuals with clinically symmetrical faces were imaged with Helical CT scan, and aging

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 01 2023
Journal Name
International Journal Of Hydrogen Energy
Improvement of bioenergy generation using innovative application of food waste materials for coating carbon nanotubes-loaded bioanode in 3D-microbial fuel cells
...Show More Authors

View Publication
Crossref (8)
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Systematic Reviews In Pharmacy
Anti-Oxidoreductive stress Effects of Iraqi Olea Europaea L. Leaves extract against low double doses of alloxan induced diabetes mellitus in rats
...Show More Authors

Olive leaves extract is famous for its antioxidant and protective effects. In this study, the aqueous extract of Iraqi Olea europaea L. Leaves was investigated for its anti-diabetic effects against low double doses of alloxan induced Diabetes Mellitus in rats. Low double doses (75 mg\Kg body weight) of alloxan were injected intraperitoneally at day 1&29 of the experimental period in rats, whereas an aqueous extract of Iraqi Olea europaea L. Leaves was added continuously to their drinking water. Serum malondialdehyde concentration, total oxidative stress and oxidative stress index as oxidoreductive stress biomarker, activities of certain antioxidoreductive stress enzymes (glutathione peroxidase, super oxide dismutase and catalase) and concen

... Show More
View Publication Preview PDF
Scopus (3)
Scopus
Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Southwest Jiaotong University
Inclined Magnetic Field of Non-uniform and Porous Medium Channel on Couple Stress Peristaltic Flow and application in medical treatment (Knee Arthritis)
...Show More Authors

The present study analyzes the effect of couple stress fluid (CSF) with the activity of connected inclined magnetic field (IMF) of a non-uniform channel (NUC) through a porous medium (PM), taking into account the sliding speed effect on channel walls and the effect of nonlinear particle size, applying long wavelength and low Reynolds count estimates. The mathematical expressions of axial velocity, stream function, mechanical effect and increase in pressure have been analytically determined. The effect of the physical parameter is included in the present model in the computational results. The results of this algorithm have been presented in chart form by applying the mathematical program.

View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phytochemical Study of Cynara scolymus L. (Artichoke) (Asteraceae) Cultivated in Iraq, Detection and Identification of Phenolic Acid Compounds Cynarin and Chlorogenic Acid
...Show More Authors

The leaves of globe artichoke, Cynara scolymus Family Asteraceae/ compositea have long – used in traditional medicine and now included in British and European Pharmacopeia, the British Harbal Pharmacopeia and complete German Commission E monographs.The plant originally comes from Mediterranean region and North Africa and cultivated around the world. The flowers are used worldwide for nutrition purposes and the leaves for medical purposes including hepatic affections. The plant wildly distributed in Iraq in the watery lines and boundary of the field.The plant contains many phytochemicals such as the bitter phenolic acids whose choleretic and hypocholestremic as these compounds are antioxidant. Other materials to h

... Show More
View Publication Preview PDF
Crossref (2)
Crossref