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 problem of research was the lack of research that dealt with issue of the job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of job enrichment, and knowledge capitalon strategic success, starting from the hypothesis that there significant impact of job enrichment and knowledge capital on strategic success, to achieve this goal the researchers from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted job enrichment as independent variable while knowledge capital plays two roles, the first as an independent variable and the second as an intermediate
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This study was designed to show the inhibitory effect of different concentrations of alcoholic extract of Borage officinalis on the Monoamine oxidase (MAO) and Acetylcholinesterase (AChE) enzymes in human serum. The results obtained from the study exhibited that alcoholic extract of Borage officinalis caused inhibition to enzymes activity with all concentrations of the extract. The results also showed that when the concentration of the extract was (0.001 mg/ml), the percentage of inhibition was (4.3% with MAO and 15.2% with AChE) and this percentage increases until reaching up to (74.7% with MAO and 84.18% with AChE) when the concentration of the extract was (0.1 mg/ml). From the kinetic parameters, studies found that alcoholic extract o
... Show MoreMake a search on the vegetative parts of the plant local horse guilt of some elements in the Haj Omran area in northern Iraq has included recognition of certain nutrients
Notwithstanding the importance of international cooperation as the other facet of international interactions, a strategy of conflict resolution, a maintainer of international peace and security, its provision in the United Nations conventions, as an objective of the United Nations after the international peace and security, however, the recognition of international cooperation has not been underlined by global, intellectual think tanks. While realism emphasized on the state's role in achieving international cooperation to ensure mutual and multilateral interests, liberalism focused on the role of international organizations in building such cooperation. Additionally, constructivist approaches developed other sub-variables to contribute to t
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Among Islamic law
International conventions and agreements
This study was conducted in order to statement the effect of ginger (Zingiber officinale) extracts in reducing the presence of the bacterium Salmonella typhimurium in some foods products.
Qualitative disclosures effective chemical compounds (alkaloids, flavonoids, phenols, tannins, terpenes) showed that the extracts of ginger an effective compounds as follows: oil extract and fresh juice> aqueous extract warm> aqueous extract cold. And studied the impact extract of fresh ginger juice, hot water ,cold water and oil rates extracts (1,2,3)% in bacteria test has shown that all s of extracts clear impact inhibition has oily extract of ginger recorded the highest value to inhibition zone reaching 35 mm when the concentration of 3%, f
Manganese is considered as one of heavy metals with high toxicity .This element has been used widely in various industries and it is spread with huge quantities in polluted industries areas. As a result the concentrations of this element in the environment have increased and consequently producing acute toxic effects in different tissues and organs of all organisms. A study has been conducted on (30) female of Swiss albino mice, to find out the effect of manganese chloride in histopathological changes of ovaries. The study includes, giving the manganese chloride with concentrations (150, 200 and 250 mg/kg) for (15, 30 and 45 day) for each concentration. The
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