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.
The paper presents research results of the vibration transmitted from the steering wheel of the tractor with a 2-wheel drive to the driver’s hands. The vibration measurements were carried out on the tractor randomly chosen from the collage of agriculture / university of Baghdad. Before testing the tractor was examined and adjusted following the producer’s recommendations. The vibration levels were measured during the operation tillage at idling and at full load .The field was 31.7 m above level sea. Soil was treated at soil constant moisture (17-20 %) with depth of plowing (17 cm). During operation the weather temperature was measured (15 C) and humidity was ( 27 % ) The vibration level on the steering wheel was measured and analyzed .T
... Show MoreA synthesis series of new heterocyclic derivatives (A2-A7) (pyrrole, pyridazine, oxazine and imidazol) derived from 4-acetyl-2,5-dichloro-1-(3,5-dinitrophenyl)-1H-pyrrole-3-carboxylate(A1) have been synthesised. Synthesis of compound (A2) by the reaction of starting material (A1) with hydroxyl amine hydrochloride in the presence of pyridine. Compound (A2) was reacted with hydrazine hydrate in dry benzene to give (A3) derivative. The compound )A3( deals with sodium nitrite to give diazonium salt, and the reaction diazonium salt with ethyl acetoacetate to produce compound (A4). To a mixture of compound (A4) and hydroxyl amine with sttired to yield (A5).Compound (A6) was prepared by reaction compound (A4) with thiosemicarbazide in presence
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The advancements in horizontal drilling combined with hydraulic fracturing have been historically proven as the most viable technologies in the exploitation of unconventional resources (e.g., shale and tight gas reservoirs). However, the number of fractures, well timing, and arrangement pattern can have a significant impact on the project economy. Therefore, such design and operating parameters need to be efficiently optimized for obtaining the best production performance from unconventional gas reservoirs. In this study, the process of selecting the optimal number of fractures was conducted on a section of a tight gas reservoir model (based on data from the Whicher Range (WR) tight gas field in Western Australia). Then, the optimal number
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The mutagenic effect of some crucifers widely consumed Lepiduim sativum (Garden cress) and Arugula (Eruca sativa) was studied in comparison to carrot (Daucus carota), using bacterial mutagenic system composed of three bacterial isolates; (Bacillus spp)G3 (Arthrobacter spp)G12, and (Brevibacterium spp)G27 ,. Treatment of isolates with plant extracts led to reduction in survival fraction (Sx)at different levels except that Aurgula extract did not show any inhibitory effect in isolates G12 and G27. Crucifers extracts induced streptomycin resistant mutants in G12 at higher level than G3 , but not in G27. No resistance to rifimpacin was detected in all isolates.
Reducing a structure’s self-weight is the main goal and a major challenge for most civil constructions, especially in tall buildings and earthquake-affected buildings. One of the most adopted techniques to reduce the self-weight of concrete structures is applying voids in certain positions through the structure, just like a voided slab or BubbleDeck slab. This research aims to study, experimentally and theoretically, the structural behavior of BubbleDeck reinforced concrete slabs under the effect of harmonic load. Tow-way BubbleDeck slab of 2500mm×2500m×200mm dimensions and uniformly distributed bubbles of 120mm diameter and 160mm spacing c/c was tested experimentally under the effect of harmonic load. Numerical analysis was als
... Show MoreSixty albino female mice were used in this experiment to study the possible effect of the crude alcoholic extract of the celery leaves on their fertility. These animals were randomly and equally divided into three experimental groups (20 females/group). The first and second groups were orally given a daily dose of 500 and 1000 mg/kg body weight, respectively, of the crude alcoholic extract, while the third group (control) was similarly treated, at the same time, with 0.1 ml/gm body weight of physiological saline for comparison. The treatment, however, lasted for 25 consecutive days. On day 26, after treatment was stopped, the life body weight of all animals was recorded before sacrificing the animals. Thereafter blood
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Psoriasis is a chronic, inflammatory condition that primarily affects the skin, hair, and joints and is associated with significant humanistic and economic consequences. This work induced psoriasis in mice using an imiquimod 5% cream, an immune response modifier that can cause psoriasis-like skin inflammation when given orally. Paquinimod is prepared as an ointment and has been topically given to mice before imiquimod application. In this study, albino mice were allocated into five groups and treated as follows: the control group received only a daily application of cream based on shaved back (62.5mg/2cm) with a daily topical dose of ointment for 14 consecutive days with the oral vehicle. The Imiquimod group received a daily topical
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An anatomical study was carried out at the College of Agricultural Engineering Sciences, University of Baghdad, in 2017, on lupine crop (Lupinus albus) as a comparison guide of three seed weights of three lupine cultivars viz. ‘Giza-1’, ‘Giza-2’ and ‘Hamburg’. The nested design was used with four replications. The results showed that cultivars had a significant effect on stem anatomical traits. ‘Hamburg’ cultivar recorded the highest stem diameter, cortex thickness and xylem vascular diameter, while cultivar ‘Giza-1’ recorded the lowest values for the same traits as well as the highest collenchyma layer thickness, vascular bundle thickness, and xylem thickness. Cultivar ‘Giza-2’ recorded the lowest vascular b
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The objective of this study is to estimate the effect of the hydro-ethanolic catechin extract toward blood glucose, lipid profile and liver functions in alloxan diabetic mice. 50 healthy mice (25-30 g) were divided into five groups of ten animals for each. Group A received normal saline as normal control group. To induce diabetes, alloxan (150 mg/kg), intraperitoneal (i.p.) single dose was injected to groups B, C, D and E. Group B represents diabetic control group. Groups C, D and E received ethanolic catechin extract (30 mg/kg and 40 mg/kg) for different periods of 1, 2 and 3 weeks as treated groups. Blood glucose, serum lipids [Total Cholesterol (TC), Triglycerides (TGs) and High Density Lipoproteins (HDL)], asparagine transaminase (AST),
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