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.
Anastatica hierochuntica L. is distributed throughout Arabain Peninsula, and elsewhere it is locally called "Kuffe Maryam" .All parts of the plant are used in folk medicine. This study amid to investigate the effect of aqueous extract of anastatica hierochunctica L. on the cancer cell lines AMN-3. Anti cancer activity of aqueous extract of anastatica hierochunctica L. showed anticancer activity against AMN-3 cell line for twelve concentrations (0.04, 0.09, 0.195, 0.39, 0.78, 1.56, 3.125, 6.25, 12.5, 25, 50, 100) mg/mL in comparison with negative control.
Background: The potential use of zinc oxide and other metal oxide nanoparticles in biomedical are gaining interest in the scientific and medical communities, largely due to the physical and chemical properties of these nanomaterials. The present work revealed the effect of zinc oxide nanoparticles (ZnONPs) on the total salivary peroxidase enzyme activity of human saliva in comparison to de-ionized water. Materials and methods: Forty eight unstimulated saliva samples were collected from dental students/University of Baghdad 18-22 years. Then measure the total salivary peroxidase activity first without any addition to human saliva as a control, second with dilution the saliva with de-ionized water, and third with zinc oxide nanoparticles in c
... Show MoreThe effect of the aqueous extract of fig (Ficus carica) fruit was studied by using different concentrations of this fruit (15, 20 and 25 mg/kg of body weight) on some hematological parameters (hemoglobin concentration, packed cell volume, white blood cell count and platelets count) in female rabbits. Twenty female rabbits were randomly divided into four groups (five animals in each group). Three groups were dosed with the concentrations mentioned above, while the last was administered with distilled water and considered as control group. These animals were orally dosed by aqueous extract using a micropipette. The results showed that there was a significant (P<0.05) increase in hemoglobin concentration and packed cell volume means for all
... Show MoreWe have studied the effect of applying an external magnetic field on the characteristics of iron oxide (IO) nanoparticles (NPs) synthesized by pulsed laser ablation in dimethylformamide (DMF). The NPs synthesized with and without applying of magnetic field were characterized by Fourier transformation infrared spectroscopy (FT-IR), UV–Vis absorption, scanning electron microscope (SEM), atomic force microscope (AFM), and X-ray diffraction (XRD). SEM results confirmed that the particle size was decreased after applying magnetic field.
In this work, an experimental research on a low voltage DC magnetron plasma sputtering (0-650) volt is used for coating gold on a glass substrate at a constant pressure of argon gas 0.2 mbar and deposition time of 30 seconds. We focused on the effects of operating conditions for the system such as, electrode separation and sputtering current on coated samples under the influence of magnetic flux. Electron temperature and electrons and ions densities are determined by a cylindrical single Langmuir probe. The results show the sensitivity of electrode separation lead to change the plasma parameters. Furthermore, the surface morphology of gold coated samples at different electrode separation and sputtering current were studied by atomic forc
... Show MoreI n vitro rooting plantlets of three sugarcane genotypes(Co.j.64, Co.j.86 and Missan) were cultured in the field after exposed at different doses of gamma rays (1,2,3,4,) kr. Data of reduction percentage on vegetative growth, roots number, length per plant and their diameter were investigated. Results showed gradual reductions in number of shoots, length and diameter as according to increasing of gamma doses. The reduction percentage in shoot number, length were reached 57.86,70.36 % at 4 kr respectively which have mean number and length per plant reached (9.27 and 55.33 cm) as compared with the control treatment ,While 1 kr caused higher percent in diameter reached 9.69 % with mean of diameter per plant reached 2.57 cm. Mean time , Ge
... Show MoreAnastatica hierochuntica L. is distributed throughout Arabain Peninsula, and elsewhere it is locally called "Kuffe Maryam" .All parts of the plant are used in folk medicine. This study amid to investigate the effect of aqueous extract of anastatica hierochunctica L. on the cancer cell lines AMN-3. Anti cancer activity of aqueous extract of anastatica hierochunctica L. showed anticancer activity against AMN-3 cell line for twelve concentrations (0.04, 0.09, 0.195, 0.39, 0.78, 1.56, 3.125, 6.25, 12.5, 25, 50, 100) mg/mL in comparison with negative control.
This study was carried out in Plant Tissue Culture Labs, College of Agricultural Engineering Sciences, University of Baghdad from November 2018 to June 2019. Fresh stem cuttings, 5 cm long were selected from 6-month old C-35 Citrange rootstock. Five concentrations of BA (0, 1, 1.5, 2 and 2.5 mg.L-1) were studied and addition of meta-Topolin (mT) at four concentrations (0, 1, 5 and 10 mg.L-1) was also studied to find out its effect individually on shoot number and shoot length in multiplication stage. Rooting media supplemented with four concentrations of IBA (0, 1, 2 and 3 mg.L-1) was also studied to find out its effect on rooting percentage, root number and root length. Results showed that BA as concentration of 2.5mg.L-1 significantly gav
... Show MoreAbstract: Coriandrum sativum leaves are used in folk medicine to treat several diseases such as digestive system disorder, diabetes, and hyperlipidemia. This study was designed to investigate the effect of aqueous extract of Coriandrum sativum on the structure and function of kidney, 30 males of white Swiss mice Mus musculus were divided randomly to three groups with 10 mice in each group. Animals of first group (control group) had been given orally 0.1 ml of tap water, animals in the second group had been treated orally with 0.1 of single dose (125 mg/Kg b. w./day) of C. sativum leaves extract and animals in the third group has been treated orally with 0.1 ml (250mg/Kg. b. w./day) of the same extract for 30 days. At the end of experiment,
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