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.
Typographic patterns are one of the design elements in commercial advertising for their ability to deliver the message and information to the recipient smoothly and quickly, and it is indicated that there are many different techniques that can use typographic patterns in commercial advertisements, including spacing, spaces between letters, letter height, length, weight, and contrast and this Usage must be studied according to the type of font and how it can be used in advertising campaigns.
Based on the above, the research came to study (employing typographic patterns in commercial advertising design) in which the researcher identified his question for the purpose of reaching a solution to his research problem which is (Is it possible
The study aims at fathoming Robert Browning’ and Robert Lowell’s intentions of choosing the dramatic monologue as a means of exploring human psyche. Significantly, the themes of insanity and murder are not ideal from an esthetic perspective, but for Browning and Lowell it provides the key to probe into human character and fundamental motives. This study examines Browning’ and Lowell’s dramatic monologues that address crime and the psyche of abnormal men. Browning’ and Lowell’s poetry in this regard unravels complicated human motivations and delineates morbid psychologies. Their monologues probe deep down into the mind-sets of their characters and dissect their souls to the readers. The main character of each of Browning
... Show MoreThe Zubair reservoir in the Abu-Amood field is considered a shaly sand reservoir in the south of Iraq. The geological model is created for identifying the facies, distributing the petrophysical properties and estimating the volume of hydrocarbon in place. When the data processing by Interactive Petrophysics (IP) software is completed and estimated the permeability reservoir by using the hydraulic unit method then, three main steps are applied to build the geological model, begins with creating a structural, facies and property models. five zones the reservoirs were divided (three reservoir units and two cap rocks) depending on the variation of petrophysical properties (porosity and permeability) that results from IP software interpr
... Show MoreThe importance of kick tolerance in well operations has recently increased due to its implications in well design, in drilling and well control. To study a simple method for the application of kick tolerance concept in an effective way on the basis of field data, this research purpose is to improve knowledge about Kick Tolerance and represents a technical basis for the discussion on revision of standard procedure. The objective of this work is to review and to present a methodology of determination the kick tolerance parameters using the circulation kicks tolerance concepts. The proposed method allows to know, to evaluate and to analyze the kick tolerance problem in order to make the drilling execution safer and more economical by reducin
... Show MoreThis paper aims to examine the effects of the gender differences on learners‟ motivation in learning the four skills of English as a foreign language as well as to identify the proper types of motivation for males and females via a qualitative semi-structured interview. The findings showed that all the males have extrinsic motivation in all four skills. On the other hand, females differ among themselves in their motivation. In conclusion, it is also the teachers‟ responsibility to guide and direct their learners to achieve better outcomes in learning the four EFL skills.
Abstract ABSTRACT:BACKGROUND: Anterior cruciate ligament reconstruction (ACLR) is one of the most commonly performed orthopedic procedures. Technical factors especially correct tunnel placement play major role in its success. However its failure rate is still high (10%), and impingement of the graft on the posterior cruciate ligament (PCL) and the medial wall of the lateral femoral condyle is an important cause of failure. Wallplasty is a technique used to prevent graft impingement, but there is no consensus on its routine use.OBJECTIVE:Is to compare between the postoperative knee functional outcome and stability of arthroscopic ACLR performed with wallplasty versus those performed without wallplasty.PATIENTS AND METHODS: A prospective exp
... Show MoreFacial recognition has been an active field of imaging science. With the recent progresses in computer vision development, it is extensively applied in various areas, especially in law enforcement and security. Human face is a viable biometric that could be effectively used in both identification and verification. Thus far, regardless of a facial model and relevant metrics employed, its main shortcoming is that it requires a facial image, against which comparison is made. Therefore, closed circuit televisions and a facial database are always needed in an operational system. For the last few decades, unfortunately, we have experienced an emergence of asymmetric warfare, where acts of terrorism are often committed in secluded area with no
... Show MoreThe present study aims at assessing the status of heavy metals such as nickel, cadmium and lead to pollute some areas of Baghdad city. In this study the spectral absorption device and the program ArcGIS 10.2 will using. The soil samples were taken from five different locations in Baghdad, including Ameriya, Kadhimiya, Palestine Street, Jadiriyah and Taji for the 5cm depth layer on both sides of the road. This work on soil samples has been completed in two :phases 1 - Preparation of samples: For the purpose of converting solid material into a extract containing elements in the form of single ions can be estimated by the device 2-Determination of elements: Samples prepared to the device
Cholelithiasis is one of the commonest surgical problems and one of the most common gastrointestinal diseases throughout the world but its pathogenesis remains unclear. Many theories have been proposed forward to explain the mechanism of stone formation. It is not fully clear if symptomatic gallstone disease is associated with a specific pattern of some biochemical abnormalities, as lipid profile and fasting blood sugar in serum of patients.
This study was designed to estimate lipid profile and fasting blood sugar in the sera of patients with cholelithiasis in comparison with normal individuals (control).
In this study, 104(male=16, female=88) were symptomatic gallstone patients (aged 42.79± 12.18 years), and 38(male=6
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