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

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
Sun Jan 01 2023
Journal Name
Second International Conference On Innovations In Software Architecture And Computational Systems (isacs 2022)
Permeability estimation of Yamama formation in a Southern Iraqi oil field, case study

Permeability is one of the essential petrophysical properties of rocks, reflecting the rock's ability to pass fluids. It is considered the basis for building any model to predict well deliverability. Yamama formation carbonate rocks are distinguished by sedimentary cycles that separate formation into reservoir units and insulating layers, a very complex porous system caused by secondary porosity due to substitute and dissolution processes. Those factors create permeability variables and vary significantly. Three ways used for permeability calculation, the firstly was the classical method, which only related the permeability to the porosity, resulting in a weak relationship. Secondly, the flow zone indicator (FZI) was divided reservoir into

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Publication Date
Wed May 01 2013
Journal Name
Journal Of Computer Science
PROTOCOLS FOR SECURE ROUTING AND TRANSMISSION IN MOBILE AD HOC NETWORK: A REVIEW

Mobile ad hoc network security is a new area for research that it has been faced many difficulties to implement. These difficulties are due to the absence of central authentication server, the dynamically movement of the nodes (mobility), limited capacity of the wireless medium and the various types of vulnerability attacks. All these factor combine to make mobile ad hoc a great challenge to the researcher. Mobile ad hoc has been used in different applications networks range from military operations and emergency disaster relief to community networking and interaction among meeting attendees or students during a lecture. In these and other ad hoc networking applications, security in the routing protocol is necessary to protect against malic

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Geological Journal
A Review on Pressure Transient Analysis in Multilayer Reservoir: South Iraq Case Study

Multilayer reservoirs are currently modeled as a single zone system by averaging the reservoir parameters associated with each reservoir zone. However, this type of modeling is rarely accurate because a single zone system does not account for the fact that each zone's pressure decreases independently. Pressure drop for each zone has an effect on the total output and would result in inter-flow and the premature depletion of one of the zones. Understanding reservoir performance requires a precise estimation of each layer's permeability and skin factor. The Multilayer Transient Analysis is a well-testing technique designed to determine formation properties in more than one layer, and its effectiveness over the past two decades has been

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Publication Date
Mon Jun 26 2023
Journal Name
Journal Of Contemporary Medical Sciences
Glyceryl Trinitrate, a Vasodilating Drug Acts as an Antibiofilm Agent in Serratia marcescens

Objectives: Serratia marcescens is a gram-negative pathogen of many species. The ability of S. marcescens to form biofilms and its potent innate resistance to antimicrobials and cleaning solutions are both essential for its pathogenicity and survival. The present study was conducted to investigate the effect of glyceryl trinitrate (GTN) on the biofilm of S. marcescens, as an alternative for antibiotic therapy. Methods: Different specimens, including ear swabs, burns, mid-stream urine, wound swabs, and sputum, were collected from patients who were brought to Al-Ramadi Hospital, Iraq. All samples were cultured, and the colonies that were obtained were detected using the VITEK® 2 compact. The ability of biofilms to develop was e

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Publication Date
Fri Jan 01 2010
Journal Name
Al Adab Journel
Gender Struggle and Women's Predicament in Tennessee Williams' A Street Car named Desire

Abstract The aim of this paper is to shed light on the theme of Gender Struggle and Women’s Predicament in Tennessee Williams’ A Street Car Named Desire .The paper tries to show William's dealings with the critical social themes like Men's Brutality and women's predicament. The paper exposes the complete shift of the balance of power between the genders in America after the two world wars. Williams illustrates society’s changing attitudes towards masculinity and denounces the society's attitudes towards women in America at that time. He rebels against the cruelty of the modern age and regrets the disintegration of the values of the south and their being replaced by the disruptive forces of modern life. In the end of the play, brutalit

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Publication Date
Sat Jan 01 2022
Journal Name
Education For Health
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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Guillian Barré Syndrome in a sample of Iraqi Children: Seasonal and sex variation

Background: Seasonal variation and gender preponderance have not been adequately studied in Guillain-Barre syndrome (GBS).
Objective: This study aims to evaluate the seasonal variation and sex preponderance in children with Guillian Barré Syndrome.
Patients and methods: A cross sectional study was carried out by reviewing wards’ registry of all cases with Guillian Barré Syndrome admitted to Children Welfare Teaching Hospital during a 10-year period (1999 - 2008). Age, sex, seasonal distribution, residence and outcome were analysed.
Results: Guillian Barré Syndrome was diagnosed in 217 (126 boys, 91 girls) patients and the annual hospital rate of admission was 22.9 /100000 children. There was increase annual incidence from 1

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Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Simulation of indoor solar illumination system for a library hall in Baghdad city

A concept of indoor solar illumination is described and simulated. The solar illumination system is composed of a tracking primary reflector, a selective secondary reflector, a visible light guide and a scattering solid glass tube fixture. Each part of the solar illumination system is optically suited and compatible with other parts to realize high efficiency. The simulation is conducted for Baghdad city for a library hall. Two major days over a year are chosen to investigate the illumination system for acceptable visible light level for reading hall. The two days are: summer solstice day and winter solstice day at 8:00 AM and 12:00 PM for each. Research results showed that the design of the solar system is achieved on the base of minimu

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Publication Date
Fri Jan 01 2016
Journal Name
Advances In Language And Literary Studies Journal
Publication Date
Fri Oct 01 2021
Journal Name
Journal Of Engineering
Experimental Study of Natural Convection in a Closed Cavity (Static Type Domestic Fridge)

This work provides an analysis of the thermal flow and behavior of the (load-free) refrigerator compartment. The main goal was to compare the thermal behavior inside the refrigerator cavity to the freezer door (home refrigerator) effect and install a fan on the freezer door while neglecting the heat transmitted by thermal radiation. Moreover, the velocity distribution, temperature, and velocity path lines are theoretically studied. This was observed without affecting the shelves inside the cabinet and the egg and butter places on the refrigerator door as they were removed and the aluminum door replaced with a glass door. This study aims to expand our knowledge about the temperature and flow fields of this refrigerator mo

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