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Publication Date
Sun Nov 27 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The IMPACT of SOCIAL ACCOUNTING on The AUDITOR’S REPORT ACCORDING to INTOSAI STANDARDS: A STUDY OF EMPLOYEES' PERCEPTIONS FEDERAL BOARD of SUPERVISORY AUDIT IN IRAQ
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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

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Publication Date
Mon Feb 16 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of poly propylene fibers incorporation and their oxygen plasma treatment on tensile strength, wettability and wear resistance of heat cure denture base acrylic resin
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Background: Recently, Poly propylene fibers with and without plasma treatment have been used to reinforce heat cure denture base acrylic but, so far some of properties like tensile strength , wettability and wear resistance not evaluated yet, the aim of the study is to clarify the influence of incorporation of treated and untreated fibers on these properties. Materials and methods: Twenty one specimens were fabricated for every tested property(tensile strength, wear resistance and wettability) that classified into three groups(control, untreated poly propylene fibers reinforced specimens and Oxygen plasma treated group)and for each test sevens amples were used(n=7). Tensile strength was tested using Instron universal testing machine, wear

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
The effect of aqueous crude extract of ginger on the histology of corpus luteum and the concentration of hormones estrogen and progesterone in pregnant mice
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This study was designed to investigate the effect of aqueous extract of ginger Zingiber officinale Roscoe on the histology of corpus luteum and the concentration of the hormones progesterone and estrogen during the first trimester of pregnancy (0 - 7) days from fertilization. 30 pregnant mice were divided into five experimental groups: control group (administrated with distilled water), and four groups treated at doses (284, 568, 1136,1420 mg / kg), orally administrated , daily with (0.1 ml). Microscopic examination results have shown histopathological changes in corpus luteum included: Pyknosis in some nuclei of granulosa cells, Karyorrhexis, Karyolysis in some granulosa cells, and necrosis in corpus luteum, with additional significant dec

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting disclosure of social responsibility and its impact on achieving sustainable development goals: (Applied research in the State Company for Food Industries- Diwaniyah Dairy Factory)
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The researchers seek to shed light on the importance of accounting disclosure on social responsibility, and the research aims to provide a theoretical approach to social accounting and its disclosure, identify the concept of sustainable development, highlight the theoretical foundations of sustainable development and employ disclosure of social responsibility towards achieving the goals of sustainable development, and identify the impact of The accounting disclosure on social responsibility in achieving sustainable development goals, and the research problem can be reviewed by asking the following question (Does the accounting disclosure of the social responsibility of economic units contribute to achieving sustainable developmen

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Publication Date
Fri Apr 05 2024
Journal Name
International Journal Of Science And Research (ijsr)
Effect of Body Mass Index on Eruption Time of Permanent First Molars and Incisors among a Group of 6- 8 Year Old Iraqi School Children
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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physical Education
The effect of e-learning on learning the skills of short Service and front-dimensional blow for badminton players under the age of 15 years.
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AO Dr. Ali Jihad, Journal of Physical Education, 2021

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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional Program on Patientsꞌ Knowledge about Home Safety While Receiving Anti -Cancer Medications at Al- Karama Teaching Hospital in Al-Kut City
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Objectives: To determine the effectiveness of the instructional program on patients’ knowledge about home safety while receiving anti-cancer treatment at  Al- Karama Teaching Hospital in Al-Kut City.

Methodology:   A quasi-experimental design is conducted through the application of a pre-test and post-test approach for the study and control groups from February 5th, 2020 to April 25th, 2020. A non–probability (purposive) sample of (50) patients treated at the Blood Disease and Oncology Center is selected and divided into two groups. Each group contains (25) patients as control and study groups. An instrument is constructed that is comprised of two parts; t

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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of pH on the Structural and Optical Properties of Cadmium oxide Thin Films Prepared Using the Successive Ionic Layer Adsorption and Reaction (SILAR) Method
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Cadmium oxide (CdO) thin films were deposited using the sequencing ion layer adsorption and reaction (SILAR) method. In this study, the effect of the pH value of an aqueous solution of cadmium acetate at a concentration of 0.2 mol of the cadmium oxide film was determined. The solution source for the cadmium oxide film was cadmium ions and an aqueous ammonia solution. The CdO films were deposited on glass substrates at a temperature of 90 ℃. The cadmium oxide film thickness was determined by the weight difference method at pH values ​​(7.2, 8.2). X-ray diffraction (XRD) and scanning electron microscopy (SEM) showed that the size of the crystals increased with the increase in the solution (pH). While the UV-visible spectra of the fil

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Crossref
Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
The Effect of White Rot Fungus (Ganoderma sp) as Decomposers on Composting Using Combination of Cattle Feces and Water Hyacinth (Eichhornia crassipes) as Organic Matter
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In Indonesia, cattle feces (CF) and water hyacinth (WH) plants are abundant but have not been widely revealed. The use of microorganisms as decomposers in the fermentation process has not been widely applied, so researchers are interested in studying further. This study was to evaluate the effect of the combination of CF with WH on composting by applying white-rot fungal (WRF) (Ganoderma sp) microorganism as a decomposer. A number of six types of treatment compared to R1(ratio of CF:WH)(25%:75%)+WRF; R2(ratio of CF:WH)(50%:50%)+WRF; R3(ratio of CF:WH)(75%:25%)+WRF; R4(ratio of CF:WH)(25%:75%) without WRF; R5(ratio of CF:WH)(50%:50%) without WRF; R6(ratio of CF:WH)

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
The effect of adding nano concentrations of hydrogen peroxide to the diluted semen of iraqi local roosters on some laboratory characteristics after cooling and cryopreservation
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This study was conducted at the poultry farm located in the College of Agricultural Engineering Sciences, University of Baghdad, Abu Gharib (the old site), and laboratories of the Animal Production Department, Jadriya, to investigate the effect of adding hydrogen peroxide H2O2 at nanoscale levels to semen diluents of local roosters sperm in a number of semen characteristics. In this study, 80 roosters local Iraqi chickens were used, the roosters were trained three times a week, to collect semen, until the largest number of them responded. Then the best 40 of the roosters were elected for the purpose of collecting the semen with a pooled sample, and then the samples were diluted and divided equally into four parts. The concentrations of 0, 1

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