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.
This study was carried out to evaluate the hepato-protective property of (Arachis hypogea L.) peanut skin extracts in CCl4 induced hepatotoxicity in mice. The antioxidant activity was measured utilizing 2, 2-diphenyl-1-1 picrylhydrazyl (DPPH) radical scavenging capacity. The results showed that the methanolic extract was the highest free radical scavenging activity than the aqueous extract with values (92.34 ± 0.45 and 87.62 ± 0.44) respectively in 12 mg/mL compared to 89.61 ± 0.34 for Butylated hydroxytoluene (BHT) and 93.25 ± 0.06 for vitamin C, which means that the methanolic extract of peanut skin is superior to BHT. Furthermore, the total phenolic content was analyzed by using Folin-Ciocalteu method, the amount of total phenol in a
... Show MoreThe 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.
A 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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(3)
Sixty 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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Cataract is an opacity in the normally transparent focusing lens of the eye which leads to blindness. The aim of current study is to investigate the possible protective and therapeutic effects of aqueous extract of Foeniculum vulgare seed eye drops (0.5%) against selenite induced cataract in rabbits. Aqueous extract of Foeniculum vulgare seed prepared then formulated as eye drops. Sodium selenite used to induce cataract in rabbits' right eye by single intravitreal injection. Thirty-six rabbits included in the study and divided into three equal groups (12 rabbits in each group): healthy control group, Cataract-Induced group and group treated by Foeniculum vulgare seed extract eye drops. Parameters include the score of lens opacity which was
... Show MoreCopper and Zinc powders with different particle sizes were subjected to sieving of range (20-100?m) and He-Ne laser system to determine the particle size . 1wt% from each powders was blended carefully with 99wt% from Iraqi oil . Microscopic examination were carried for all samples to reveal the particle size distribution . XRF intensity measurements were conducted for all suspended samples , and the relation between XRF intensity and the particle size was found .
The present study was designed to investigate the effect of different concentrations of Maxxthor on some hematological and oxidative stress parameters in male albino rats.Twenty male rats with age of 6-8 weeks and weight of 200-250gm were equally divided into four groups as follow:G1 treated with normal saline as control group,while G2,G3andG4groups were treated with(0.01,0.1,1)mg\kg body weight of Maxxthor respectively for 40 days.The following hematological parameters were measured: red blood cell(RBC),hemoglobin (Hb),white blood cell(WBC), platelets(PLT),malondialdehyde(MDA),glutathione(GSH),catalase and vitamin E. The hematological parameters results revealed highly significant(p<0.01)decreasein RBC and H,while a highly significant(p<0.
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(1)
The rapid change in economic is a serious challenge facing all countries around the world, even developed ones. This challenge is increasing as the world enters the age of knowledge in which different knowledge and technologies have emerged and the distance between the emergence of scientific knowledge and its actual application on the ground has been reduced as well as the growing role of science and technology in community development. One of the most important technology amongst these technologies is nanotechnology, where this technology plays a major role in the development of products and modern devices and reduces cost with quality improvement. This technology is cross-cultural, requires a comprehensive knowledge structure and depe
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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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