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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 inclusion of a paragraph that draws attention in the report prepared in accordance with the INTOSAI standards (1706) regarding the extent of adequate and appropriate disclosure of the social responsibility of the entities subject to audit.

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Publication Date
Mon May 05 2025
Journal Name
Assistive Technology
Evaluation the findings of WHO rapid assistive technology assessment (rATA) in Iraq: A field-based survey
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Publication Date
Mon Apr 01 2019
Journal Name
Biochemical & Cellular Archives
The impact of follicular fluid growth differentiation factor 8 levels on IVF /ICSI outcomes
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Clinical index is needed to predict the outcome of pregnancy after in vitro fertilization/intracytoplasmic sperm injection-embryo transfer (IVF/ICSI-ET) for infertile patients. Growth differentiation factor-8 (GDF-8), also known as myostatin, is one of transforming growth factor-â superfamily localized in antral follicles in normal and PCOS ovaries but its function in female reproductive system is still unknown. Aim of the study is to assess the correlation between levels of GDF8 in follicular fluid (FF) with outcomes of in vitro fertilization (IVF/ICSI) in women with and without PCOS. A prospective case control study was performed enrolling (40) patients with PCOS and (40) non-PCOS women (male infertility) undergoing IVF/ICSI. The collect

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Illiteracy and its Impact on the Reality of Iraqi Youth between Heritage and Contemporary
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Illiteracy has spread in the last years, although it was eliminated in the 1980s. The return of illiteracy brings ignorance, illness, backwardness and regression among nations. It has taken many types, mainly alphabetical, scientific and computer illiteracy. Hence, the increasing nature of illiteracy has attracted the attention of governments and societies alike. This may touch the reality of societies starting with their youth unless those, who are in charge, will find workable solutions for the existing problems. The results of the study revealed that there is a real disaster awaiting the next generation after years of stray, and ignorance of the people in charge who are too engaged in getting their privileges to care about this proble

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of histopathological celiac disease activity on dental enamel defects and dental caries
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Background: Celiac disease is an autoimmune chronic disease that affects the human’s intestine and subsequently reflects its effect on the entire body health by retardation the absorption and immune mediated complications cause the involvement of oral health. The present study intended to evaluate the impact of the histopathological disease activity upon dental enamel defects and dental caries.

Subjects and methods: Forty celiac-diseased patients aged 7-11 years were collected from 3 different teaching hospitals in Baghdad classified by means of the histopathological activity of the intestinal disease according to modified Marsh-Ros

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Publication Date
Thu Dec 19 2019
Journal Name
مجلة العلوم النفسية
Employment of the Roundhouse Strategy and its Impact on Academic Achievement and Core Thinking
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The aim of this research is to employ the roundhouse strategy to study its impact on the students achievement of the 10th grade in physics and their core thinking. After the application of the research experience and gaining data, which was processed statistically using the statistical packages program (SPSS). The results of the researcher revealed the superiority of the students of the experimental group who studied using the roundhouse strategy on the students of the control group who studied the usual method in the achievement test. As results showed that there were statistically significant differences between the average scores of the experimental group and the average scores of the control group students in the core thinking test and

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Publication Date
Mon Nov 06 2023
Journal Name
Chemical And Process Engineering
Relative wettability measurement of porous diffuser and its impact on the generated bubble size
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Colloid And Interface Science
Impact of nanoparticles on the CO2-brine interfacial tension at high pressure and temperature
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Hypothesis Nanofluid flooding has been identified as a promising method for enhanced oil recovery (EOR) and improved Carbon geo-sequestration (CGS). However, it is unclear how nanoparticles (NPs) influence the CO2-brine interfacial tension (γ), which is a key parameter in pore-to reservoirs-scale fluid dynamics, and consequently project success. The effects of pressure, temperature, salinity, and NPs concentration on CO2-silica (hydrophilic or hydrophobic) nanofluid γ was thus systematically investigated to understand the influence of nanofluid flooding on CO2 geo-storage. Experiments Pendant drop method was used to measure CO2/nanofluid γ at carbon storage conditions using high pressure-high temperature optical cell. Findings CO2/nano

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Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
The Antibacterial, Antiheamolytic, and Antioxidant Activities of Laurus nobilis and Alhagi maurorum Native to Iraq.
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Ethanolic crude extracts of leaves from Laurus nobilis and Alhagi maurorumfor were screened for alkaloids, saponins, tannins, anthraquinones, steroids, flavonoids, glycosides, and glucosides contents. Biochemical activities, including antibacterial activity, antioxidant, and antihemolytic activity, were investigated. Antibacterial activity against Three types of pathogenic bacteria was detected by disc diffusion analysis and characterized by zone of inhibition (ZOI). Antioxidant properties were determined by a diphenyl-1- picrylhydrazyl (DPPH) method. Results revealed that the inhibitory activity of the plants against G+ve and G-ve bacteria were different, where the greatest ZOI  of  Alhagi maurorum a

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Publication Date
Mon Jan 15 2024
Journal Name
Mammalia
Brandt’s Hedgehog, <i>Paraechinus hypomelas</i> (Brandt, 1836), new to the mammal fauna of Iraq
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Abstract<p>Due to the wide distribution through the Iranian Plateau, especially in its western parts adjacent to Iraq’s northeastern borders, the occurrence of Brandt’s Hedgehog <italic>Paraechinus hypomelas</italic> (Brandt, 1836) was suspected, but no confirmed records were made. In 2021–2023, several sightings were obtained during <italic>in situ</italic> surveys in the Bamo-Khoshk Mountains in the Kurdistan region-northeastern Iraq which confirm the first occurrence of this species in the country.</p>
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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Six-Sigma to measure the quality performance of the Department of Statistics-University of Baghdad-Case Study
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Abstract

            This research was to provide a definition of quality, dimensions and concepts, whether traditional or modern concept, as well as review the dimensions of quality in higher education and vision and mission with the overall objectives of the Statistics Department.

         After reviewing quality goals and purposes achieved as well as the mechanisms used to achieve them. and use standard Six-Sigma as one of the methodologies used in quality with the historical roots of using this methodology and methods applied and their definitions t

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