The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied aspect of the research, a number of conclusions were reached, the most important of which are: Existence of policies and procedures in the quality control system designed by the Federal Office of Financial Supervision that give reasonable assurance that auditors comply with the standards and rules of ethical and professional behaviour, The researcher made a number of recommendations, including: Allocating an auditor and his assistants for each audit task to be implemented, with conditions defining the features and characteristics of the head and members of the work team that are compatible with the nature of the audit process entrusted to them to perform.
Background: Preeclampsia (PE) is a major cause of maternal morbidity and mortality, complicating 3-14% of all pregnancies. Although the etiology remains unknown, placental hypoperfusion and diffuse endothelial cell injury are considered to be the central pathological process; many endocrinological changes have been linked to the etiology of preeclampsia including parathyroid hormone and calcium level. Objective: to compare serum parathyroid hormone and total serum calcium levels in mild and severe preeclampsia versus normal pregnancy. Patients and methods: Serum parathyroid hormone (PTH) level and total serum calcium level were measured in thirty normotensive pregnant women and thirty women with mild preeclampsia and thi
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Numerical Investigation was done for steady state laminar mixed convection and thermally and hydrodynamic fully developed flow through horizontal rectangular duct including circular core with two cases of time periodic boundary condition, first case on the rectangular wall while keeping core wall constant and other on both the rectangular duct and core walls. The used governing equations are continuity momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function and the Body Fitted Coordinates (B.F.C.) methods. The Finite Difference approach with the Line Successive Over Relaxation (LSOR) method is used to obtain all the computational results the (B.F.C.) method is used to generate th
... Show MoreAn improved Metal Solar Wall (MSW) with integrated thermal energy storage is presented in this research. The proposed MSW makes use of two, combined, enhanced heat transfer methods. One of the methods is characterized by filling the tested ducts with a commercially available copper Wired Inserts (WI), while the other one uses dimpled or sinusoidal shaped duct walls instead of plane walls. Ducts having square or semi-circular cross sectional areas are tested in this work.
A developed numerical model for simulating the transported thermal energy in MSW is solved by finite difference method. The model is described by system of three governing energy equations. An experimental test rig has been built and six new duct configurations have b
Genome sequencing has significantly improved the understanding of HIV and AIDS through accurate data on viral transmission, evolution and anti-therapeutic processes. Deep learning algorithms, like the Fined-Tuned Gradient Descent Fused Multi-Kernal Convolutional Neural Network (FGD-MCNN), can predict strain behaviour and evaluate complex patterns. Using genotypic-phenotypic data obtained from the Stanford University HIV Drug Resistance Database, the FGD-MCNN created three files covering various antiretroviral medications for HIV predictions and drug resistance. These files include PIs, NRTIs and NNRTIs. FGD-MCNNs classify genetic sequences as vulnerable or resistant to antiretroviral drugs by analyzing chromosomal information and id
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Two nanocomposite corrosion inhibitors were synthesized from Aloe vera extract: one incorporating sodium thiosulfate and the other silver nitrate. Both nanocomposites were subjected to structural characterization using atomic force microscopy (AFM), which revealed distinct morphological features. The sodium thiosulfate-based nanocomposite exhibited uniform and well-dispersed nanoparticles with an average size of 47.51 nm, suggesting a stable and homogeneous distribution. In contrast, the silver nitrate-based nanocomposite displayed slightly larger particles with an average diameter of 58.34 nm, indicating a tendency toward moderate aggregation. The corrosion inhibition performance of these nanocomposites for carbon steel (CS1137) was invest
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Background: A case-control study design revealeda relationship between the present of fluoride, and the reduction of dental caries and the increase prevalence and severity of dental fluorosis .The aim of this study was to assess the prevalence and severity of dental caries in relation to dental fluorosis among school children in Al-Muthana'a Governorate. Materials and methods: It was conducted among primary school students aged 12 years old, the age was taken according to the criteria of World Health Organization (1997) (1).The number of students was selected in each sector of control group according to number of schools in that sector .Sectors of control group which depend on water of river as source of drinking water. Case group which inc
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Introduction: Cutaneous leishmaniasis (CL) is a common protozoan disease in Iraq characterized by localized ulcers, primarily on exposed skin. This study aimed to investigate the hematological parameters of infected patients using a complete blood count (CBC) in the endemic area of Diyala Governorate, northeast of Baghdad. This has been studied in newly diagnosed, untreated individuals and patients receiving sodium antimony gluconate. Methodology: Hematological screening was performed on blood samples from 161 patients with microscopically diagnosed cutaneous leishmaniasis before and after treatment. Anti-Leishmania IgG was also assessed by ELISA in seropositive and seronegative subjects. Results: The newly diagnosed, untreated pati
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This research develops a new method based on spectral indices and random forest classifier to detect paddy rice areas and then assess their distributions regarding to urban areas. The classification will be conducted on Landsat OLI images and Landsat OLI/Sentinel 1 SAR data. Consequently, developing a new spectral index by analyzing the relative importance of Landsat bands will be calculated by the random forest. The new spectral index has improved depending on the most three important bands, then two additional indices including the normalized difference vegetation index (NDVI), and standardized difference built-up index (NDBI) have been used to extract paddy rice fields from the data. Several experiments being
... Show MoreThe Electric Discharge (EDM) method is a novel thermoelectric manufacturing technique in which materials are removed by a controlled spark erosion process between two electrodes immersed in a dielectric medium. Because of the difficulties of EDM, determining the optimum cutting parameters to improve cutting performance is extremely tough. As a result, optimizing operating parameters is a critical processing step, particularly for non-traditional machining process like EDM. Adequate selection of processing parameters for the EDM process does not provide ideal conditions, due to the unpredictable processing time required for a given function. Models of Multiple Regression and Genetic Algorithm are considered as effective methods for determ
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