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 research aims to know the effect of investment risks measured by the beta coefficient on the efficiency of stock pricing measured by the pricing error. The research was applied in the banks listed in the Iraq market for the period (2017-2020). That affects the value of the shares of the companies listed in it and the risks associated with it, as the risks are a dynamic process that changes over time depending on the variables that affect the general development of the economy, so these fluctuations should be taken into account to achieve maximizing returns and reducing risks and what is reflected in stock prices in the Iraqi markets Securities, through which the following question was asked: How does investment risk affect the efficienc
... Show MoreAt atmospheric pressure and at a frequency of 9.1 kHz, a constructed magnetically stabilized tornado gliding arc discharge (MSGAD) system was utilized in this study to generate a non-thermal plasma with an alternating voltage source from 2,4,6,8 to 10 kV. Argon gas was used to generate the arc plasma with an adjustable flow rate using a flow meter regulator to stabilize the gas flow rate to 2 L/min. A gliding plasma discharge is achieved by a magnetic field for the purpose of a planned investigation. The influence of the magnetically stabilized tornado gliding arc discharge parameters such as magnetic field and applied voltage on microscopic tornado plasma parameters was studied. The electron temperature1was measured using a Boltzmann plot
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This work has been done with using of epoxy resin mixed with Granite powder were weighted by percent volume (5,10,15, and 20)%and then mixed with epoxy polymer to compose polymer composite. Hand lay-up technique is used in fabrication of the composite samples. Hardness test was carried out for the proper samples in both normal condition and after immersion in HCL (1 M and 2 M) solutions for periods ranging up to 10 weeks. After comparing the results between the polymer and their composite, the hardness increased with increasing Granite weight percent, it was found that Hardness were greater for the composites before immersion compared with their values after immersion.
Chlorine doped SnS have been prepared utilizing chemical spray pyrolysis. The effects of chlorine concentration on the optical constants were studied. It was seen that the transmittance decreased with doping, while reflectance, refractive index, extinction coefficient, real and imaginary parts of dielectric constant were increased as the doping percentage increased. The results show also that the skin depth decrease as the chlorine percentage increased which could be assure that it is transmittance related.
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The introduction to the research included a presentation of some physical characteristics and their importance in sports, including the speed of kinesthetic response response and the extent of its usefulness and importance, especially for soccer goalkeepers, as it is the most important element that goalkeepers must have, and it is also the main key to the excellence and development of all physical and kinesthetic response qualities and skills of a goalkeeper. Football. The speed of kinesthetic response response and reaction is one of the requirements of the game of football, as well as all other sports and even in general professional life. Its importance is highlighted for the football goalkeeper, so he must master it perfectly to perform
... Show MoreIn this research, hand lay- up technique is used to prepare samples from epoxy resin reinforced with multi- walled carbon nanotubes in different weight fractions (0, 2, 3, 4, 5) wt%. The immersion effect by sodium hydroxide solution (NaOH) at normality (0.3N) for a period of (15 days) on the thermal conductivity of nanocomposites was studied, and compared to natural condition (before immersion). The thermal conductivity of epoxy nanocomposites specimens were carried out using Lee’s disk method. The experimental results showed that thermal conductivity increased with increase weight fraction before and after immersion for all specimens, while the immersion effect leads to decrease thermal conductive values compared to thermal conductivi
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ZSM-5 zeolite was synthesis under hydrothermal conditions at 175oC. The synthesis parameters have been investigated to find optimum synthesis method. Firstly, the crystallization time has been investigated to find the optimum crystallization time. Also, the ageing time was studied. The morphology, structure, and composition of the synthesized ZSM-5 zeolite were characterized using scanning electron microscopy (SEM), pH meter, viscometer, and X-ray powder diffraction (XRD). The bulk Si/Al ratio of ZSM-5 zeolite was in the range of 9.5—11.7. The synthesized ZSM-5 zeolite with appropriate ageing time could adjust crystal size and degree of the crystallinity. The crystal size of ZSM-5 zeolite obtained at an agei
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