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

Background: Incorporation of chemical additives has long been a technique used to improve properties of the gypsum products. The purpose of this work was to study the effects of adding a combination of gum Arabic and calcium hydroxide to a type III dental stone and type IV improved die stone with different proportion. The effect on water/powder ratio, and surface hardness was determined. Material and method: Both material stone and die stone were blended with two proportion of additives so that each material was mixed twice but with different proportion of gum Arabic (0.1% and 0.2%) and calcium hydroxide (0.5 % and 0.3%). Data for hardness were subjected to two-way analysis of variance. Results: The results revealed that the chemical additi

The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.

A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the

Background: The restoration of bone continuity and bone union are complex processes, and their success is determined by the effectiveness of osteosynthesis. The use of plants for healing purposes predates human history and forms the source of current modern medicine The aim of this study: It was histological evaluation of effect of topical application of flavonoid on healing of induced bone defect in rabbit tibia. Material and method: Twenty-four Adult New Zealand rabbits used in this study, they were divided into four groups for the healing periods (3days, 1,2, and 4weeks) Two holes were induced in rabbit tibia one on the left side and has been left to heal normally as control. While, the other hole made on the right side filled with flavo

The aim of the study was to investigate the effect of magnetized water on the histological structure of heart, lung and spleen. For this purpose, twenty five albino rats were divided into five equal groups, the first group was considered as control group. The other groups were given magnetized water with intensity of 250, 750, 1000, 1500 gause every day for 30 days. Then the animals were sacrificed and the histological change on heart, lung and spleen was studied. Histopathology of heart in rats treated with magnetic water with intensity of 250, 750, 1000, 1500 gause showed no clear pathological lesion. Lung section of rats treated with 250 gause of magnetic water showed no pathological lesion, while lung section belongs to rats group given