Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether external or internal, that affect the value of the audit, which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to auditing, which is called the value of auditing and it is one of the modern topics in the field of audit research. In addition, the results reached will contribute to explaining the value of the audit, that is, the benefit obtained by the economic unit subject to audit and its ability to influence the Value Relevance of Accounting Information and the possibility of enhancing it in the local environment.
سها علي حسين, هويدة إسماعيل إبراهيم, Journal of Physical Education, 2017 - Cited by 1
Objective(s): To assess women’s knowledge about health promotion after a cesarean delivery and to determine the association between women’s knowledge and their demographic data of age, level of education, and monthly income. Methodology: A descriptive design is carried out to assess women’s knowledge about health promotion after cesarean delivery at Maternity and Pediatric Hospital in Al-Samawa City. This study starts from 26th of September 2020 up to 16th March 2021. Sample of (100) woman who are at reproductive age, pregnant (prime or multipara) who have planned to have birth by elective cesarean section or had previous elective caesarian section without medical indication or women who had cesarean section with medical indication or
... Show MoreBackground: Many materials were proposed as root canal obturating materials but the biocompatibility issue remains to be a critical one. Propolis has been used as a therapeutic agent since the time of Hippocrates. It is known that propolis exhibits some pharmacological activities, such as antibacterial, antiviral, antifungal and anti inflammatory activity. Materials and methods: Eighteen albino rats were used in the study and divided randomly into three groups of 6 animals for each group. Each group was scheduled to be sacrificed at different time periods, which were three days, one week and three weeks. Propolis and ZOE sealer implants of 4mm in diameter and 0.5 gm in weight were implanted in the dorsal side of the rats. At the end of the
... Show MoreBackground: Poly (methyl methacrylate) has been widely utilized for fabrication of dentures for many years as it has good advantages but not achieved all demands of the mechanical properties such as low transverse strength, low impact strength, low surface hardness, high water solubility and high water sorption. Material and method: To provide bonding between ZrO2 nanoparticles and PMMA matrix, the ZrO2 Nano-fillers were surface-treated with a saline coupling agent. Plasma surface treatment of polyethylene (PE) fiber was done to change surface fiber by using DC- glow discharge system. For characterization of interring any functional groups, the (FTIR) spectrum were done .then the mechanical properties studied to choose the appropriate perc
... Show MoreThree mesoporous silica with different functional group were prepared by one-step synthesis based on the simultaneous hydrolysis and condensation of sodium silicate with organo - silane in the presence of template surfactant polydimethylsiloxane - polyethyleneoxide (PDMS - PEO). The prepared materials were characterized by Fourier transform infrared spectroscopy (FTIR), thermogravimetric analysis (TGA), atomic force microscopy (AFM) and nitrogen adsorption/desorption experiments. The results indicate that the preparation of methyl and phenyl functionalized silica were successful and the mass of methyl and phenyl groups bonded to the silica structure are 15, 38 mmol per gram silica. The average diameter of the silica particles are 103.51,
... Show MoreA new derivatives of Schiff bases connected with 5H-thiazolo[3,4-b][1,3,4]thiadiazole ring 5a-c were prepared via many reactions starting by treating 1,4-phenylene diamine 1 with chloroacetylchloride to prepared compound 2, then reaction with p-hydroxybenzaldehyde to synthesize compound 3 then, this was reacted with thioglycolic acid and thiosemicarazide to giveN,N-(1.4-phenylene)bis(2-(4-(2-amino-5Hthiazolo[4,3-b][1,3,4]thiadiazol-5-yl)phenoxy)acetamide) 4. Compound 4 was treated with different aromatic aldehydes to give a new derivatives of Schiff bases containing 5H-thiazolo[3,4-b][1,3,4]thiadiazole ring 5a-c. The synthesized compounds were characterized using FTIR spectrophotometer and 1H NMR spectroscopy and the biological activity of
... Show MoreIn this work, solid random gain media were fabricated from laser dye solutions containing nanoparticles as scattering centers. Two different rhodamine dyes (123 and 6G) were used to host the highly-pure titanium dioxide nanoparticles to form the random gain media. The spectroscopic characteristics (mainly fluorescence) of these media were determined and studied. These random gain media showed laser emission in the visible region of electromagnetic spectrum. Fluorescence characteristics can be controlled to few nanometers by adjusting the characteristics of the host and nanoparticles as well as the preparation conditions of the samples. Emission of narrow linewidth (3nm) and high intensity in the visible region (533-537nm) was obtained.
Elevated Interleukin-13 (IL-13) may play an important role in the pathophysiology of COVID-19, yet, the attenuated response did not notice across all severe cases. Susceptibility to asthma in specific populations is associated with several SNPs of multifunctional cytokines, such as IL-13, IL-31 and IL-33. This prospective case-control study is designed to investigate the extent of genetic susceptibility in subsets of Iraqi patients with COVID-19 by targeting the variants of interleukin IL-13rs20541 polymorphism in relation to disease susceptibility and severity of clinical presentation. One hundred samples were obtained from the throat, nasopharyngeal and nasal swabs enrolled in this study. Eighty samples of the throat, nasopharyngeal and
... Show MoreThe Iraqi marshes are considered the most extensive wetland ecosystem in the Middle East and are located in the middle and lower basin of the Tigris and Euphrates Rivers which create a wetlands network and comprise some shallow freshwater lakes that seasonally swamped floodplains. Al-Hawizeh marsh is a major marsh located east of Tigris River south of Iraq. This study aims to assess water quality through water quality index (WQI) and predict Total Dissolved Solids (TDS) concentrations in Al-Hawizeh marsh based on artificial neural network (ANN). Results showed that the WQI was more than 300 for years 2013 and 2014 (Water is unsuitable for drinking) and decreased within the range 200-300 in years 2015 and 2016 (Very poor water). The
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