The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregularities, identifying their risks and addressing them by developing comprehensive measures to combat them. The research has reached many conclusions, the most important of which are 1) The violation is not only a breach of laws, neglect or negligence, but rather the Bureau considered to refrain from responding to its objections and remarks in violation as well 2) The research sample confirmed that it does not apply international auditing standards. The most important recommendations are 1) It is necessary to address To the application of international standards to ensure the progress of audit activities in a high quality, and standards must be set for the internal auditor to enable him to identify financial irregularities and provide advice and advice to higher management to address them 2) The need to answer the observations and objections of the Board of Supreme Audit, as delay and procrastination in answering is also a violation.
Background:In this study,TiO2 layer was thermally grown as a diffusion barrier on CP Ti substrate prior to electrophoretic deposition of HA coatings, to improve the coating’s compatibility also macro and micro pores in nano Hydroxyapatite dual coatings were created and their effect on the bond strength between the bone and implant was evaluated. Materials and methods: Electrophoretic Deposition technique (EPD) was used to obtain coatings for each one of four types of Hydroxyapatite(HA)on CP Ti screws (micro HA, nano HA, dual nano HA with micro pores, dual nano HA with macro pores) where carbon particles used as fugitive material to be removed by thermal treatment to create porosity.For examination of the changes occurred on the subs
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The research aimed at identifying the effect of using constructive learning model on academic achievement and learning soccer dribbling Skill in 2nd grade secondary school students. The researcher used the experimental method on (30) secondary school students; 10 selected for pilot study, 20 were divided into two groups. The experimental group followed constructive learning model while the controlling group followed the traditional method. The experimental program lasted for eight weeks with two teaching sessions per week for each group. The data was collected and treated using SPSS to conclude the positive effect of using constructive learning model on developing academic achievement and learning soccer dribbling Skill in 2nd grade seconda
... Show MoreThe most significant function in oil exploration is determining the reservoir facies, which are based mostly on the primary features of rocks. Porosity, water saturation, and shale volume as well as sonic log and Bulk density are the types of input data utilized in Interactive Petrophysics software to compute rock facies. These data are used to create 15 clusters and four groups of rock facies. Furthermore, the accurate matching between core and well-log data is established by the neural network technique. In the current study, to evaluate the applicability of the cluster analysis approach, the result of rock facies from 29 wells derived from cluster analysis were utilized to redistribute the petrophysical properties for six units of Mishri
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Endothelin-1 (ET-1) is a potent vasoconstrictor hormone that has been identified as an important factor
responsible for the development of cardiovascular dysfunctions. ET-1 exerts its vasoconstrictor activity
through two pharmacologically distinct receptors, ETA and ETB that are found in vascular smooth muscle
cells (VSMCs) and the vasodilator activity through an ETB receptor located on endothelial cells. This study
aimed to show the impact of 1µM L-arginine (LA), 100µM tetrahydrobiopterin (BH4), and their combined
effect on ET-1 activity in both lead-treated and lead-untreated rat aortic rings. This means, investigating how
endothelial dysfunction reverses the role of nitric oxide precursor and cofa
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Currently, there is no established of e-waste treatment in Thi- Qar province, while their creating is increasing every year. It has been well- known that e-waste is a source of environmental degrading and their placement in landfills increases the irreversible climate change. A research model has been developed to link three components: coercive pressure, normative influence, and mimicry, then study their effect on e-waste adopt and continuance intentions. The model was validated using data collected from a field survey of 92 managers of small enterprises in Thi-Qar province. A questionnaire was developed to collect data. It contains five major variables, exemplify by fourteen items. Als
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The research aims to measure the effect of sensory marketing (visual marketing, audio marketing, olfactory marketing, taste marketing, tactile marketing) in enhancing customer loyalty (behavioral loyalty, situational loyalty, perceptual loyalty) and the mediating role of marketing knowledge (product knowledge, price knowledge, promotion knowledge knowledge of distribution, knowledge of employees, knowledge of physical evidence, knowledge of the process) in a group of large single market markets in Baghdad and the researcher chose it because of the challenges faced by large single market in satisfying the customer and maintaining it as a permanent visitor and enhancing his loyalty, and the research problem was identified with a main
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Production of the steroidal saponin digitonin in multiplied shoots of Digitalis purpurea , (var. Excelsior Mixed) has been achieved in vitro by two experiments. In the experiment 1, shoot tips ( 1cm length ) explants from the sterilized seedlings were excised and cultured on MS medium ( Murashige and Skoog medium) supplemented with 0.5 mg/L TDZ (thidiazuron) and cholesterol at the concentrations 0.0, 0.1, 0.3, 0.5, 1.0, 1.5, 2.0 or 4.0 mg/L. After 45 day, results showed that the treatment with 0.5 mg/L TDZ and 2.0mg/L cholesterol had a positive effected on increasing the dry weight of multiplied shoots and their production of digitonin when compared with other treatments, where this treatment gave 2
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Fisetin is a plant flavonoid found in strawberries and other fruits and vegetables such as apples, persimmons, and onions. It has many pharmacological effects like anti-inflammatory, antioxidant, cardioprotective, neuroprotective, and anti-carcinogenicity which are attributed to its ability to reduce oxidative stress which considers the main reason for different disease conditions. Genotoxicity refers to the genetic material destruction within the cell which can be caused by different chemicals as well as radiation. The present study evaluates the effect of orally-administered fisetin daily for seven constitutive days on genotoxicity induced by cyclophosphamide in rats’ bone marrow and spleen cells. Results showed that fisetin exh
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An experiment was conducted to study the effect of four isolates of Pseudomonas spp. on the growth of two plants Radish & Cowpea and on the concentrations of macro elements & microelements . This experiment included two parts , the 1st. part included isolation and characterization of 4 isolates of Pseudomonas bacteria from local Iraqi soils Baghdad . The 2nd part included planting two plants Radish & Cowpea in plastic pots size 5Kg -soil in the green house Biology Dept. College of Science , after planting we added the isolates to the pots , and after 50 days, the growth parameters length , fresh and dry weight , percentage of ger
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