This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio

The current study is based on previous findings, where corporate governance (CG) significantly increased corporate social responsibility (CSR) to enhance transparency while reducing the tendency of corporate management to engage in earnings management (EM). A sample of 11 Iraqi banks listed on the Iraq Stock Exchange from 2010 to 2020 was selected. The CG was included in the board size and board independence apart from the variables of Chief Executive Officer (CEOs) gender, majority shareholder ownership, foreign ownership, and institutional ownership. The CSR included the wage growth rate, bank contribution growth rate for social security, training programmes, subsidies, environmental protection, and bank compliance with the law. Specifica

This article describes how to predict different types of multiple reflections in pre-track seismic data. The characteristics of multiple reflections can be expressed as a combination of the characteristics of primary reflections. Multiple velocities always come in lower magnitude than the primaries, this is the base for separating them during Normal Move Out correction. The muting procedure is applied in Time-Velocity analysis domain. Semblance plot is used to diagnose multiples availability and judgment for muting dimensions. This processing procedure is used to eliminate internal multiples from real 2D seismic data from southern Iraq in two stages. The first is conventional Normal Move Out correction and velocity auto picking and

To assess the effects of dietary oil sources on productive and reproductive traits, sunflower oil, flax oil, corn oil, or fish oil were induced in quail diets. One hundred and sixty-eight 7-week-old Japanese quail were randomly assigned to 4 groups (12 males and 30 females each) with 3 replicates per group containing 4 males and 10 females each and fed for 13 weeks (including one week as an adaptation period) on a commercial diet supplemented with 3% of sunflower oil (T1), flax oil (T2), corn oil (T3), or fish oil (T4). The birds received water and were fed ad libitum during the study. The results of the experiment revealed that dietary supplementation with different sources of oil had no significant effect on male body weight, female body

In this work, HgBa2CaCu2-xSbxO8+δ compounds with (x = 0.2, 0.4, 0.6 and 0.8) have been prepared by the solid-state reaction method. Structural, morphological, and electrical properties were investigated using X-ray diffraction (XRD) and scanning electron microscope (SEM) techniques. Using the 4-probe technique to study the effect of antimony-substitution for Copper on the electrical properties of HgBa2CaCu2-xSbxO8+δ (Hg-1212) phase was investigated by measuring the resistivity as a function of temperature. Results indicate that the addition of antimony (Sb) increases the volume fraction of the phase and changes the superconducting transition temperature Tc of the superconductor to a normal state. The dielectric loss factor and ac

The present study aimed to investigate effect of Pregabalin (PGB) on ovary tissue and number of follicles in female albino rats. Three groups of healthy adult female albino rats, fifteen rats in each group were used in current study. The rats of groups, G2 and G3 were administered orally with two doses 150 mg and 300mg/kg b.wt/day of pregabalin, respectively. The doses were given daily for 1 month, 2 months, and 3 months. Animals of group G1 (Control) were given saline alone. After the experimental periods, the rats were sacrificed and the isolated ovaries were histologically examined. The results of histological analysis of the ovaries in treated rats (G2, and G3) showed a significant (P≤0.05) decrease in the number of preantral, antral,

Construction joints are stopping places in the process of placing concrete, and they are required because in many structures it is impractical to place concrete in one continuous operation. The amount of concrete that can be placed at one time is governed by the batching and mixing capacity and by the strength of the formwork. A good construction joint should provide adequate flexural and shear continuity through the interface.

In this study, the effect of location of construction joints on the performance of reinforced concrete structural elements is experimentally investigated.

Nineteen beam specimens with dimensions of 200×200×950 mm were tested. The variables investigated are the location of the construction joints

Permanent magnets of different intensities were used to investigate the effect of a magnetic field in the process of preventing deposits of calcium carbonate. The magnets were fixed on the water line from the tap outside. Then heating a sample of this water in flasks and measuring the amount of sediment in a manner weighted differences. These experiments comprise to the change of the velocity of water flow, which amounted to (0.5, 0.75, 1) m/sec through the magnetic fields that are of magnetic strength (2200, 6000, 9250, 11000) Gauss, and conduct measurements, tests and compare them with those obtained from the use of ordinary water.The results showed the effectiveness of magnetic treatment in reducing the rate of deposition of calcium carb

Anabolic androgenic steroids (AAS) are man-made derivatives of the male sex hormone testosterone, originally designed for therapeutic uses to provide higher anabolic potency with lower androgenic effects. Increasing numbers of young athletes are using these agents illicitly to enhance physical fitness, appearance, and performance despite their numerous side effects and worldwide banning.  Today, their use remains one of the main health problems in sports because of their availability and low price.  The present study focuses on investigating the adverse effects of anabolic androgenic steroid abuse on sex hormones, liver and renal function tests, fasting glucose levels and lipid metabolism in Iraqi male recreational bodybuilders