That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit process but it often does not include the evidence on the discovery of material misstatement of the financial statements that lead to earning management.
In this research aims to identify and define the appropriate analytical procedures that require the auditor to use to detectpotential errors in the paragraphs of the core financial statements of the economic units replace the audit and to identify the most important factors that influence this.
The Na-alginate bead is commonly used in biotechnology fields such as adsorption due to ion exchange between Ca and Na with elements. Scanning electron microscopy (SEM-EDX) has proven to be a comparative method in the detections of these adsorbed elements, but the un-flat forming area of beads that can introduce impossible of the detection of element adsorbed. In contrast, X-ray fluorescence (XRF) documents analysis of elements, direct examination, which may analysis the adsorbents of elements. Here, this Study evaluated the possibility by using XRF for the direct analysis for examples of Cd and Ag in a bench stand. This Study compared this to commonly use
... Show MoreConcurrently with the technological development that the world is witnessing the crime of money laundering to evolve faster and with multiple methods and its economic, political and social impacts raised increasingly. And for phenomenon dangerous the international community in recent years is keen to be considered combating money laundering as a general indication whereby verification of the international response the stats and its banks and financial institutions with international requirements mandated in this aspect, so the increasing interest the governments of countries in the laws and procedures that contribute to the reduction of the phenomenon of money laundering and avoid legislation economy and the banking and financial sectors
... Show MoreDiversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools a
... Show MoreTime series is an important statistical method adopted in the analysis of phenomena, practices, and events in all areas during specific time periods and predict future values contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).
The volume of go
... Show MoreIn the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character
... Show MoreOrganizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo
... Show MoreResearch aims to identify the immediate impact of the announcement of mergers in the stockholders and the feasibility of gain abnormal return and benefiting from asymmetric information during the announcement that unite 30 days before the announcement of the merger, and announcement day, and 30 days after the announcement of the merger. It was the largest and most important mergers and acquisitions pick that occurred during the global financial crisis, specifically in health care/pharmaceutical industry, Pfizer and Wyeth merger with Novartis acquisition on Alcon. search has adopted three hypotheses: the first hypothesis that ((achieves the target company's shareholders positive abnormal return (or negative) during and befor
... Show MoreThe importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on one hypothesis in two ways that the use of genetic engineering on maize seeds works to: one - increase production efficiency of seeds and savings in agricultural inputs. 2. Rationalize the costs of examining and planting maize seeds. In order to calculate the costs will be based on the cost system based on activities ABC. The research
... Show MoreA restrictive relative clause (RRC hereafter), which is also known as a defining relative clause, gives essential information about a noun that comes before it: without this clause the sentence wouldn’t make much sense. A RRC can be introduced by that, which, whose, who, or whom. Givon (1993, 1995), Fox (1987), Fox and Thompson (1990) state that a RCC is used for two main functions: grounding and description. When a RRC serves the function of linking the current referent to the preceding utterance in the discourse, it does a grounding function; and when the information coded in a RRC is associated with the prior proposition frame, the RRC does a proposition-linking grounding function. Furthermore, when a RRC is not used to ground a new di
... Show MoreLiterature on the use of the first-person pronoun in abstracts and conclusion sections of final-year projects is limited. In case of Algerian Master students, it is too scant. The present paper aims at filling this gap through a study concerned with students’ and engagement in their final projects (memoirs). This quantitative study examines the use of “we” and its various types, “our- us-I, my, the researcher” in memoirs chosen at random from the d-space portal of the University of Adrar, southern Algeria. Sixty-five papers, submitted in the fields of Linguistics or didactics between 2015 and 2020 and representing nearly half of the whole memoirs’ depository at the library’s d-space, constituted the corpus of study. The des
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