Preferred Language
Articles
/
mRdLxJEBVTCNdQwC0ZoI
The effect of international auditing standards in limiting financial violations in government service
...Show More Authors

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.

Publication Date
Sat Oct 19 2024
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Studying Thermal Analysis for Complexes of Some Metal Ions and Determining Their Activity as Antioxidants
...Show More Authors

وفقأ للدراسات السابقة تم تحضير ليكاند آزو جديد (ن-(3-اسيتايل-2-هيدروكسي-5-مثيل-فنيل)ن-(4-كاربوكسي-سايكلوهكسيل مثيل)-ملح الدايازونيوم) وبعد التحقق من الصيغة المقترحة وفق نتائج التحاليل وبعد استخدام الليكاند لتحضير سلسلة ن المعقدات باستخدام نسب مولية متساوية (1:1) من الليكاند وتفاعلها مع كل من املاح المنغنيز والكوبلت والنيكل والنحاس والخارصين وبعد التحقق وفق تقنيات التحاليل الطيفية والتشخيصية(الاشعة فوق البنف

... Show More
View Publication
Scopus (5)
Scopus Clarivate Crossref
Publication Date
Sat Jun 01 2024
Journal Name
Results In Engineering
Electrochemical preparation and characterization of a new configuration SnO2 anode and its application for treating petroleum refinery wastewater
...Show More Authors

View Publication
Scopus (15)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2025
Journal Name
International Journal Of Heat And Mass Transfer
Maximizing charging/discharging capabilities of horizontal shell-and-tube latent heat storage systems with innovative curved fin inserts
...Show More Authors

View Publication
Scopus (70)
Crossref (59)
Scopus Crossref
Publication Date
Wed Jul 02 2025
Journal Name
International Journal Of Biology And Chemistry
Preparation and Characterization of Nano-Iron Oxide by using Iraqi Orange Plant Extract and Testing for Adsorption Efficiency
...Show More Authors

Nanomaterials, including nanoparticles such as iron oxide nanoparticles, have received great attention from researchers due to their unique properties and applications. There are several diverse methods, including chemical, physical, and green biological methods, to prepare iron oxide nanoparticles. The green method was chosen because it is safer, purer, and less toxic compared to other methods. Therefore, the green method is a promising and environmentally friendly method in the near future. The aqueous extract of Iraqi orange leaves was used to prepare nano iron oxide, it was examined structurally and spectrally by several techniques (X-ray diffraction- XRD, Fourier transform infrared - FT-IR, field emission scanning electron micr

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Clinical And Experimental Dentistry
Resistance of bonded premolars to four artificial ageing models post enamel conditioning with a novel calcium-phosphate paste
...Show More Authors

Background: This in vitro study compares a novel calcium-phosphate etchant paste to conventional 37% phosphoric acid gel for bonding metal and ceramic brackets by evaluating the shear bond strength, remnant adhesive and enamel damage following water storage, acid challenge and fatigue loading. Material and Methods: Metal and ceramic brackets were bonded to 240 extracted human premolars using two enamel conditioning protocols: conventional 37% phosphoric acid (PA) gel (control), and an acidic calcium-phosphate (CaP) paste. The CaP paste was prepared from β-tricalcium phosphate and monocalcium phosphate monohydrate powders mixed with 37% phosphoric acid solution, and the resulting phase was confirmed using FTIR. The bonded premolars were exp

... Show More
View Publication Preview PDF
Scopus (22)
Crossref (14)
Scopus Crossref
Publication Date
Tue Aug 11 2026
Journal Name
Pharmaceutics
Design-Expert® Optimization of Tamoxifen-Loaded Transethosomal Gels: A Promising Transdermal System with Cytotoxicity and Stability Validation
...Show More Authors

Background: This study evaluates transdermal delivery of tamoxifen (TXN) as an alternative to the oral route of administration in treating breast cancer, which is the leading cause of cancer-related death in women globally. Oral TXN, a Class II drug, is associated with first-pass metabolism and serious side effects, including secondary cancers. Objectives: To enhance transdermal delivery, lipid-based transethosomes (TRS) were formulated using three different 24 factorial designs with various non-ionic surfactants, including Tween 20®, Span 20®, and Span 80®. Methods: Optimized TRS formulations were incorporated into HPMC-based gels and characterized for morphology, drug content, pH, viscosity, spreadability, ex vivo skin penetrat

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Synthesis, Characterisation and Biological Activity of New Co, Ni, Zn and Cd Polymeric Complexes Derived from Dithiocarbamate Ligand
...Show More Authors

Synthesis of a new class of Schiff-base ligand with a tetrazole moiety to form polymeric metal complexes with CoII, NiII, ZnII, and CdII ions has been demonstrated. The ligand was synthesised by a multi-steps by treating 5-amino-2-chlorobenzonitrile and cyclohexane -1,3-dione, the 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) was obtained. The precursor (M) was prepared  from the reaction 5,5'-(((1E,3E)-cyclohexane-1,3-diylidene)bis(azanylylidene))bis(2-chlorobenzonitrile) with NaN3 to obtained (1E,3E)-N1,N3-bis(4-chloro-3-(1H-tetrazol-5-yl)phenyl)cyclohexane-1,3-diimine (N). By reacting the precursor (M) with CS2

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (2)
Scopus Crossref
Publication Date
Wed Oct 01 2025
Journal Name
Chinese Journal Of Analytical Chemistry
Synthesis, characterization, antioxidant and bioactivity assessment, and thermodynamic analysis of metal ion complexes using a novel azo dye
...Show More Authors

In this study, the new azo dye,5,5-[1,2-phenylenebis(2,1-biazenediyl)] bis[8-quinolino], was used to synthesize complexes with Co2+, Ni2+, Cu2+, Zn2+, and Cd2+ ions. The compounds were characterized using 1H and 13C nuclear magnetic resonance (NMR) spectroscopy, Fourier transform infrared (FT-IR) spectroscopy, ultraviolet-visible (UV-Vis) spectroscopy, mass spectrometry, thermo gravimetric analysis (TGA), diffevential scanning calovimltry (DSC), CHN analysis. Further, conductivity, magnetic susceptibility, and metal and chlorine content analysis using FT-IR spectroscopy revealed that the ligand chelates as a bidentate (OH) phenol group and a bidentate (C=N) ring group. The ligand exhibited tetradentate behavior, forming tetrahedral complexe

... Show More
Scopus (10)
Crossref (7)
Scopus Crossref
Publication Date
Thu Jan 01 2026
Journal Name
Journal Of Materials Chemistry C
Hydrothermal synthesis and comprehensive DFT evaluation of Ba2PrMnO6 double perovskite nanocrystals for next-generation spintronic and optoelectronic technologies
...Show More Authors

Amid the growing demand for multifunctional and environmentally benign materials, lead-free double perovskites have emerged as a strategically important development in advanced functional materials research. This study presents the synthesis of Ba2PrMnO6 (BPMO) double perovskite nanocrystals for the first time via a hydrothermal method, and a comprehensive evaluation has been conducted using the density functional theory (DFT) framework. Structural, thermodynamic, electronic, optical, and mechanical properties were investigated through X-ray diffraction (XRD), ultraviolet-visible (UV-vis) spectroscopy, FESEM/EDX, FTIR, and density functional theory (DFT) calculations. XRD confirms a stable tetragonal I4/m phase with experimental lattice con

... Show More
View Publication
Scopus (2)
Scopus
Publication Date
Thu Aug 01 2024
Journal Name
Applied Science And Engineering Progress
Efficient Separation of Organic Dyes using Polyvinylidene Fluoride/Polyethylene Glycol-Tin Oxide (PVDF/PEG-SnO2) Nanoparticles Ultrafiltration Membrane
...Show More Authors

This work studies developing ultrafiltration (UF) membranes using organic and inorganic additives to remove organic dyes at UF conditions with high effectiveness. Flat sheet (18 wt%) polyvinylidene fluoride (PVDF) membranes were prepared via phase inversion and then developed by adding 6 wt% polyethylene glycol (PEG) as a pore former. Furthermore, the PVDF/PEG membranes were developed by embedding tin oxide nanoparticles (SnO2 NPs) with different contents of 0.3, 0.6, and 0.9 wt%. The prepared membranes were examined for their performance in the dye removal before being characterized using the field emission scanning electron microscope, atomic force microscopy, contact angle, Fourier-transform infrared spectroscopy, surface charge,

... Show More
View Publication
Scopus (19)
Crossref (6)
Scopus Crossref