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.
In this paper, we investigate the automatic recognition of emotion in text. We perform experiments with a new method of classification based on the PPM character-based text compression scheme. These experiments involve both coarse-grained classification (whether a text is emotional or not) and also fine-grained classification such as recognising Ekman’s six basic emotions (Anger, Disgust, Fear, Happiness, Sadness, Surprise). Experimental results with three datasets show that the new method significantly outperforms the traditional word-based text classification methods. The results show that the PPM compression based classification method is able to distinguish between emotional and nonemotional text with high accuracy, between texts invo
... Show MoreType 1 diabetes (T1D) is an autoimmune disease with chronic nature resulting from a combination of both factors genetic and environmental. The genetic contributors of T1D among Iraqis are unexplored enough. The study aimed to shed a light on the contribution between genetic variation of interleukin2 (IL2) gene to T1D as a risk influencer in a sample of Iraqi patients. The association between IL2−330 polymorphism (rs2069762) was investigated in 322 Iraqis (78 T1D patients and 244 volunteers as controls). Genotyping for the haplotypes using polymerase chain reaction test – specific sequence primer (PCR-SSP) for (GG, GT, and TT) genotypes corresponding to (G and T) alleles were performed. A significant association revealed a decreased freq
... Show MoreMany therapeutic methods used to encourage reparative processes of cartilage and accelerate their healing such as drugs, magneto-laser and so on. Twenty four adult New Zealand rabbits used in this study. They were divided in to two groups; control and treaded with He –Ne laser. A square skin flap done on the medial aspect of both auricles followed by pealing a square piece of cartilage from the auricle then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated with He –Ne laser 5mw power for seven days began after the operation directly. 3 rabbits from each group used for collection of specimens for histopathological examination at the 1, 2, 4 & 6 weeks post the operation. Significant
... Show MoreBackground: The majorities of statin-treated patients, in whom low-density lipoprotein cholesterol (LDL-C) targets have been achieved, have had recurrent cardiovascular events (CVE) with an absolute rate remain even higher among patients with disorders of insulin resistance, metabolic syndrome (MetS) and type2 diabetes mellitus (T2DM) as compared to patients devoid of these conditions.Objectives: Provide updated key messages of lipid and lipoprotein abnormalities as indicator for cardiovascular disease (CVD) risk in patients with T2DM and obesity, as well as the current evidence-based treatment targets and interventions to reduce this risk.Key messages: The Residual Risk Reduction Initiative (R3I) emphasized atherogenic dyslipidemia (AD)
... Show MoreStrategic Cost Management Tools Under Technological Development and Change in Customer Tastes Critical Studies
Abstract Background: Augmentation cystoplasty is one of the surgical procedure for treatment of spastic neurogenic bladder that has a significant improvement in the cystometric parameters. Aim of study: The aim of this study is to describe cystometric findings pre and post augmentation cystoplasty in patients with spastic neurogenic bladder. Patients and methods: A prospective study including patients aged 6-18years with neurogenic bladder operated on for augmentation cystoplasty surgery with ilium segments due to a neurogenic bladder from the years 2020–2024. A urodynamic study was conducted before and 3 months after the surgical procedure. Non-probabilistic sample of consecutive cases. Descriptive statistics were presented using fre
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