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Form a proposal to audit the mutual operations with related parties program in accordance with international standards: Proposal pattern
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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.

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Publication Date
Mon Dec 25 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Colorimetry and Indirect X-ray Fluorescence Determination of Active Ingredients in Tetracycline Hydrochloride Drug and Injection Solution of B12 Vitamin Using of Polyurethane Foam Sorbents
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The simple and available technique of colorimetry and indirect X-ray fluorescence determination of tetracycline hydrochloride (in the form of colored complex with iron(III) ions) and cyanocobalamine (in the form of the colored thiocyanate complex with cobalt(II) ions) is offered. The analytes were separated from the accompanying components by sorption to polyurethane foam based on ethers. The conditions of sorption separation and measurement of analytical signal of these substances are optimized. The obtained results of tetracycline drugs and injection solution B12 vitamin are in satisfactory agreement with data declared by the manufacturer.

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Publication Date
Sat May 31 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Evaluation of Antimicrobial Efficacy of Steralium, co+steralium, and 5% Sodium Hypochlorite against Enterococcus Faecalis Biofilm Formed on Tooth Substrate: (An in Vitro Study)
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Background: Enterococcus faecalis is emerging as an important endodontic pathogen, which can persist in the environment for extended periods after treatment and may cause endodontic failure. It is known to produce biofilms, a community of bacteria enclosed within a protective polymeric matrix. This study aimed to establish whether the biofilm formation by Enterococcus faecalis can be inhibited with steralium, co+steralium, and 5% sodium hypochlorite in the root surface environment. Materials and Methods: Extracted human teeth were biomechanically prepared, vertically sectioned, placed in the tissue culture wells exposing the root canal surface to E. faecalis to form a biofilm. At the end of the 3rd and 6th weeks, all groups were treated fo

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Publication Date
Fri Jan 05 2018
Journal Name
International Journal Of Science And Research (ijsr)
Comparative Study of Some Antibiotic Resistance, Extended Spectrum ß-Lactamases (ESBLs), Metallo ß-Lactamases (MBLs) Produced in Pseudomonas aeruginosa Isolated from Clinical and Food Samples
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A total number of 33 isolates of Pseudomoans aeruginosa were collected from different clinical samples, such as: burn, wound and urine from patients attending Al-Yarmouk teaching hospital and some private clinical laboratories in Baghdad city through the period from October to December 2016. On the other hand, 21 isolates of P. aeruginosa were collected from 38 different food samples; such as: vegetables and fruits, from different local markets in Baghdad city during the period from November to December 2016. All isolates were identified by using different bacteriological and biochemical assays and confirmed by Vitek-2 identification system. The antimicrobial susceptibility test for clinical and food isolates towards 17 antimicrobial a

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of effect of local exogenous application of Myrrh oil on healing of wound incisions of facial skin (Histochemical, Histological and Histomorphometrical study in rabbits)
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Aim of the study: Is to evaluate the effect of myrrh oil local application on the healing process of skin wounds histologically , histomorphometrically and , histochemically. Materials and methods:Twenty male white New Zealand rabbits were used in this study. An incisional wounds with full thickness depth and of 2 cm length were done on both sides of the cheek skin of each rabbit. The left sided incisions (the control group) were irrigated with distilled water (10µL). The right sided incisions (the experimental groups) were treated with myrrh oil (10µL). Each group was subdivided into 4 subgroups according to the healing interval into 1,3,7 and 14 days(5 rabbits for each group). Results: Histological findings of our current study s

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Publication Date
Tue Aug 23 2016
Journal Name
International Journal Of Pharmacy And Pharmaceutical Sciences
QUALITATIVE PHYTOCHEMICAL COMPARISON BETWEEN FLAVONOIDS AND PHENOLIC ACIDS CONTENTS OF LEAVES AND FRUITS OF MELIA AZEDARACH (FAMILY: MELIACEAE) CULTIVATED IN IRAQ BY HPLC AND HPTLC
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<p><strong>Objective: </strong>The aim of our study was to compare between flavonoids and phenolic acids contents of leaves and fruits of <em>Melia azedarach</em> since no phytochemical investigation had done previously in Iraq.</p><p><strong>Methods: </strong>The leaves and fruits of <em>Melia azedarach </em>were extracted by soxhlet using 80% ethanol then the dried extract was suspended in water and fractionated using petroleum ether, chloroform, ethyl acetate, and n-butanol. The n-butanol fraction was hydrolyzed by acid and partitioned with ethyl acetate. The different fractions containing flavonoids and phenolic acids were analyzed by HPLC and HPTLC.</p><

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Publication Date
Sat May 31 2025
Journal Name
Journal Of Physical Education
The Effect of Exercises Using Maximum Strength Assisting Training Apparatus On Some Working Muscles&#39; Electric Activity During Bench Press For Physical Strength Athletes Of Baghdad Clubs
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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Effect of SnO2/In2O3 Atomic Ratio on the Structural and Optical Properties of ITO Thin Filmsof SnO2:In2O3 Thin Film Composite Ratio on Structural and Optical Properties
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In this work, the effect of atomic ratio on structural and optical properties of SnO2/In2O3 thin films prepared by pulsed laser deposition technique under vacuum and annealed at 573K in air has been studied.  Atomic ratios from 0 to 100% have been used. X-ray diffraction analysis has been utilized to study the effect of atomic ratios on the phase change using XRD analyzer and the crystalline size and the lattice strain using Williamson-Hall relationship. It has been found that the ratio of 50% has the lowest crystallite size, which corresponds to the highest strain in the lattice. The energy gap has increased as the atomic ratio of indium oxide increased.

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Effects of Nitrogen and Sulfur Sprays on the Growth and Production of Broccoli Brassica Oleracea var. Italica L.: nitrogen and sulfur spray enhance broccoli growth and production
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In order to achieve optimal plant growth and production, essential nutrients must be readily available in adequate quantities and in a balanced proportion to give a good yield, especially broccoli which has health benefits that may not be found in many other plants. For this purpose, this experiment was carried out during the seasons 2019/2020 in the botanical garden of the Department of Biology, College of Science for Women, University of Baghdad, to study the effects of nitrogen and sulphur and their interaction on eight parameters reflecting the overall traits of vegetative growth, yield, and chlorophyll content of broccoli Brassica oleracea L. (var. italic JASSMINE F1 Hybrid). A factorial design with three replicates was use

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Publication Date
Thu Sep 15 2022
Journal Name
F1000research
Comparison between the effects of two treatment regimens from GINA guidelines step 3 on quality of life and inflammatory biomarkers of pediatric asthmatic patients: an observational study
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Background: Asthma is a complicated condition characterized by chronic airway inflammation and airflow restriction, resulting in various respiratory symptoms such as shortness of breath, wheezing, coughing, and chest tightness. The research intended to evaluate and compare the clinical outcomes of two interchangeable treatment regimens administered to a group of Iraqi asthmatic children.

Methods: This observational clinical study was conducted on a sample of pediatric Iraqi asthmatic patients in the central pediatric hospital in Baghdad. The study enrolled asthmatic children with moderate persistent asthma, who a specialized physician had diagnosed. Patients had been allocated

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
An Analytical Solution for the Maximum Tensile Stress and Stress Concentration Factor Investigations for Standard, Asymmetric fillets, Asymmetric Pressure Angle and Profile Shifted Helical and Spur Gears
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This research introduces a developed analytical method to determine the nominal and maximum tensile stress and investigate the stress concentration factor. The required tooth fillets parametric equations and gears dimensions have been reformulated to take into account the asymmetric fillets radiuses, asymmetric pressure angle, and profile shifting non-standard modifications. An analytical technique has been developed for the determination of tooth weakest section location for standard, asymmetric fillet radiuses, asymmetric pressure angle and profile shifted involute helical and spur gears. Moreover, an analytical equation to evaluate gear tooth-loading angle at any radial distance on the involute profile of spur and hel

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