The research aims to identify the definitional framework for accounting violations and audit procedures in accordance with international auditing standards, preparing a proposed audit program to audit violations resulting from the transition to the unified accounting system in the research sample according to the relevant international auditing standards, as the proposed audit program was prepared according to International auditing standards in order to improve the auditor’s procedures in detecting accounting violations when auditing the financial statements of municipal departments. The research concluded the most important recommendations: The necessity of adopting the audit program proposed by the researcher, for the purpose of act

Archives of Razi Institute (ARI)

Background:- Cholesterol is high in ascetic fluid due
to malignancy and other causes of exudates.
Objective:-To use cholesterol as a marker to
differentiate between exudative and transudative
ascetic fluid and to compare that with other routine
parameters.
Methods:-Twenty eight patients were included in this
study 17 females with mean age of 41.9 years, 11
males with mean age of 48.2 years. The patients were
divided in group I suspected transudate, and group II
suspected exudate according to history and clinical
examination.
Ascetic fluid samples were sent for total protein,
albumin, and cholesterol measurement blood samples
were sent for serum protein and albumin measurement.
Results:-In this

Al-Si alloys which are widely used in engineering applications due to their outstanding properties can be modified for more enhancements in their properties. Current work investigated the ability of these alloys to be modified by casting them through the addition of nanoparticles. So, Multi-wall carbon nanotubes (CNT) and titanium carbide ceramic particles (TIC) with size of (20 nm) were added with different amounts started from (0.5 up to 3%) weight  to cast alloy A356 that was considered to be the base metal matrix, then stirred with different speeds of (270, 800, 1500, 2150) rpm at 520 °C for one minute. The results showed change in microstructure’ shape of the casted alloys from the dendritic to spherical gra

Background: Cardiovascular disease (CVD) is an important complication of type 2 diabetes mellitus (T2DM). Oxidative stress plays a major role in the development of CVD. Saliva has a diagnostic properties aiding in the detection of systemic diseases. This study aimed to assess the association between salivary oxidative stress markers and the risk of vascular disease (VD) in T2DM patients. Materials and Methods: One hundred T2DM patients and fifty apparently healthy males were enrolled in this study. Saliva sample was collected for assessment of oxidative stress markers including: lipid peroxidation plasma thiobarbituric acid-reactive substances (TBARS), uric acid (UA) and total antioxidant capacity (TAC) levels. Arterial stiffness index (ASI

Jurisprudential disagreements are a significant source of a vast jurisprudential wealth. Among the manifestations of these disagreements are scholarly critiques raised by some scholars against others, claiming their divergence from the legal evidence or established principles for deducing legal rulings. One such critique is presented by the narrator scholar Abu Bakr Ibn Abi Shaybah, may Allah have mercy on him, directed towards Abu Hanifah al-Nu‘man, may Allah have mercy on him. In his compilation, Ibn Abi Shaybah cited numerous hadiths and traditions that he considered conflicting with the judgments as perceived by Imam Abu Hanifah, may Allah have mercy on him. These issues cover various branches of jurisprudence, including worship, sale

The main aim of this research is to: 1) identify the Transformational Leadership of the Managers of higher School in ALkut district and its relationship with organizational Loyalty. 2) Clarify the relationship between Transformational Leadership and organizational Loyalty. Regarding the research methodology, the researcher used the descriptive method because it meets this research. The two research tools were a questionnaire and the statistical program (spss). The results revealed that there is a strong positive relationship between Transformational Leadership and organizational Loyalty, which means that when the managers have a Transformational Leadership leads to having organizational loyalty.