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 is concerned about studying the absorption spectrum of the solution coumarin dye C47. The chloroform solvent was used with C47 dye in three different concentrations 10-4, 10-5 and 10-6 M. The laser dye solution was prepared by dissolving the required amount of dye in chloroform alcohol, while studying absorption spectrum before and after irradiation with gamma ray by cobalt-60 source 60Co at exposure time, which are 0, 4, 6 and 18 hours with different absorbed doses 0, 136, 204 and 612 Gy. The results show that red shift in the absorption spectrum was increased by increasing the concentration of laser dye solutions , while the increase of gamma dose led to increase the red shift after irradiation, as the exposure period and irr
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Background: Chronic periodontitis is an inflammatory disease of tissues supporting the teeth. Salivary compositions have been most intensely studied as a potential marker for periodontal disease. In this study, analysis of saliva provides a simple and non-invasive method of evaluating the role of salivary IgA (s-IgA) levels in periodontal disease by detecting the level of (s-IgA) in patients with chronic periodontitis smokers and non smokers patients and correlate the mean (s-IgA) levels with clinical periodontal parameters Plaque index (PLI) gingival index (GI), probing pocket depth (PPD) and clinical attachment level (CAL). Materials and Methods: The study samples consists of (15) patients with chronic periodontitis who were non smokers (
... Show MoreCoaxial (wire-cylinder) electrodes arrangements are widely used for electrostatic deposition of dust particles in flue gases, when a high voltage is applied to electrodes immersed in air and provide a strongly non-uniform electric field. The efficiency of electrostatic filters mainly depends on the value of the applied voltage and the distribution of the electric field. In this work, a two-dimensional computer simulation was constructed to study the effect of different applied voltages (20, 22, 25, 26, 28, 30 kV) on the inner electrode and their effect on the efficiency of the electrostatic precipitator. Finite Element Method (FEM) and COMSOL Multiphysics software were used to simulate the cross section of a wire cylinder. The results sh
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Objective: The study aims to determine the effect of Toxoplasma gondii infection on the
genetic sequence of breast cancer patients in the Medical City Hospital – Tumor Unit /
Iraq-Baghdad.
Methodology: A study was carried out in the City of Medicine / Oncology Unit / Baghdad,
during the period 1st June 2016 to 15
th March 2017. Forty samples of tissue and serum
were collected from patients who complaining from Breast cancer and infected with
Toxoplasmosis. Forty sera samples were taken from patients complaining from parasitic
infection only; without breast cancer as control group. Data is analyzed by using of
descriptive and inferential data analysis methods.
Results: The results show that there is an effe
The research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class, the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted, In addition to air-conditioning sets in summer and winter, this is on the on
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In this paper, construction microwaves induced plasma jet(MIPJ) system. This system was used to produce a non-thermal plasma jet at atmospheric pressure, at standard frequency of 2.45 GHz and microwave power of 800 W. The working gas Argon (Ar) was supplied to flow through the torch with adjustable flow rate by using flow meter, to diagnose microwave plasma optical emission spectroscopy(OES) was used to measure the important plasma parameters such as electron temperature (Te), residence time (Rt), plasma frequency (?pe), collisional skin depth (?), plasma conductivity (?dc), Debye length(?D). Also, the density of the plasma electron is calculated with the use of Stark broadened profiles
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The activation of inflammatory cells, the release of their mediators, and the excessive production of free radicals may affect circulating lipids, but no evidence supports a role for peroxidation in the pathogenesis of Brucellosis disease. The aim of this work is to study the effect of Brucellosis on lipid profile concentration and oxidant-antioxidant status. We studied 20 Brucellosis patients (18 Females and 2 males) and 15 healthy controls (age average from 16 to 60 years old). Significant differences were noted between the serum lipids of Brucellosis patients and control group. Mean total cholesterol and low density lipoprotein cholesterol (LDL-cholesterol) concentrations were higher in patients than in control group (mean ± SE 197
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In this study, gold nanoparticles (AuNPs) were synthesized using a plasma jet system at different exposure times. Using ultraviolet, visible spectra, X-ray diffraction, the nanoparticles were characterized (XRD). A Plasmon surface resonance concentrated at 530, 540, and 533 nm for the prepared AuNPs. The pattern of XRD showed that the extreme peaks of the film reflect crystalline existence. The face-centered cubic structure of the gold nanoparticles was prepared for all samples, with an average crystallite size of 25-40 nm. The effect of AuNPs in vivo on liver function levels was measured. For all doses, we notice an increase in the ranks of liver function in the blood during the period of dosing, and it begins to decrease when the dosi
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