The main objective of the audit process is to enable the auditor to express his neutral technical opinion as to whether the financial statements have been prepared in accordance with the financial reporting framework and fairly express the financial position, the result of the activity and the cash flows. A wrong opinion works to burden the beneficiary parties with great damages, and then the presence of any error or bias from the auditor when applying the rules of professional ethics (such as violating professional confidentiality and conflict of interest and moving away from impartiality and objectivity) negatively affects the performance of his work, and the research problem centers around the "lack of a report On evaluating the commitment of the Federal Bureau of Financial Supervision's employees to the ethics of the auditing profession according to the INTOSAI standard (ISSAI4000) (compliance auditing). To identify the quality of auditing and the methods of measuring it. The research concluded a number of conclusions, the most important of which is that compliance with the rules of professional ethics contributes to providing Audit work in a timely manner as well as making the information presented in the auditor’s report comprehensive, effective and efficient, in addition to the auditor’s ability to be free from non-professional influences in the performance of his work and his ability to maintain his political neutrality while carrying out his work. The research also reached a set of recommendations, the most important of which is the necessity of developing and strengthening the rules of professional ethics, defining policies, and training sergeants to enhance their capabilities to face the problems they face. In addition to the need for the oversight authorities to ascertain the extent of the censor's commitment to his independence in his thinking and impartiality, and to verify the extent to which the censor works with integrity and objectivity, away from side effects.
Nanofluids are proven to be efficient agents for wettability alteration in subsurface applications including enhanced oil recovery (EOR). Nanofluids can also be used for CO2-storage applications where the CO2-wet rocks can be rendered strongly water-wet, however no attention has been given to this aspect in the past. Thus in this work we presents contact angle (θ) measurements for CO2/brine/calcite system as function of pressure (0.1 MPa, 5 MPa, 10 MPa, 15 MPa, and 20 MPa), temperature (23 °C, 50 °C and 70 °C), and salinity (0, 5, 10, 15, and 20% NaCl) before and after nano-treatment to address the wettability alteration efficiency. Moreover, the effect of treatment pressure and temperature, treatment fluid concentration (SiO2 wt%) and
... Show MoreThe pillars of sustainable development are representing the interface between environmental, economic, and social sustainability. Sustainable development is a method of planning and managing construction projects to reduce the effect of the construction process on the environment so that there is a balance between environmental capabilities and the human needs of present and future generations. Usually, Environmental sustainability is most important and effective in construction projects. The environment suffers from significant negative impacts as a result of the implementation of construction projects; therefore, this study aims to identify the effecting factors on environmentally sustainable development. The methodology of this s
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This study aims at describing the identity crisis of Diaspora people (Arab -American) in "Laila Halaby's" novel "Once in A promise Land". Halaby tackles the issues of racism, exclusion, and instability of identity that affect the Arab American community after the terrorist event of eleventh of September. She sheds light on the experiences of her significant characters Salwa and Jassim in America, clarifying how this event weakened their social position and turns their presence in America questionable. "Halaby" describes the bitterness of her characters who are induced into a dream of belonging to a land that transcends their original culture and religious values as well as their language. "Halaby" explains the subsistence in America involvi
... Show MoreKE Sharquie, KI Al-Hamdi, AA Noaimi, AA Al-Mohammadi, J Clin Exp Invest www. clinexpinvest. org Vol, 2011 - Cited by 1
Portland Cement is manufactured by adding 3% gypsum to clinker which is produced by grinding, pulverizing, mixing, and then burning a raw mix of silica, and calcium carbonate. Limestone is the main source of carbonates, while clay collected from arable land is the main source of silica. The marl in the Euphrates Formation was studied as an alternative to arable lands. Nine boreholes drilled and penetrated the marl layer in selected locations at the Kufa cement quarry. Forty-one samples of marl from boreholes and four samples of limestone from the closed area were collected. The chemical content of the major oxides and the hardness of the marl layer was very encouraging as a raw material for Portland Cement as they are SiO2 (17.60),
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Human Adenosine deaminase is an essential enzyme for modulating the bioactivity of thyroid hormones, and It is important for the maturation and differentiation of lymphocytes, although its clinical importance in thyroid diseases have yet to be identified. Objective: The aim of the current study is to determine the Adenosine deaminase concentration in healthy controls, and in autoimmune thyroid diseases such as Graves' Disease, and Hashimoto's Thyroiditis. Patients and methods: A total of 183 serum specimens of 103 female patients with autoimmune thyroid diseases and 80 healthy control groups were included in this study and collected from the Baghdad Medical City, Iraq. Quantitative Human Adenosine Deaminase ELISA kits were used to estimate
... Show MoreThe present work aims to improve the flux of forward osmosis with the use of Thin Film Composite membrane by reducing the effect of polarization on draw solution (brine solution) side.This study was conducted in two parts. The first is under the effect of polarization in which the flux and the water permeability coefficient (A) were calculated. In the second part of the study the experiments were repeated using a circulating pump at various speeds to make turbulence and reduce the effect of polarization on the brine solution side.
A model capable of predicting water permeability coefficient has been derived, and this is given by the following equations:
Z=Z0 +C.R.T/9.8(d2/D2+1) [Exp. [-9.8(d
Galvanic corrosion of stainless steel 316 (SS316) and carbon steel (CS) coupled in 5% wt/v sulfuric acid solution at agitation velocity was investigated. The galvanic behavior of coupled metals was also studied using zero resistance ammeter (ZRA) method. The effects of agitation velocity, temperature, and time on galvanic corrosion current and loss in weight of both metals in both free corrosion and galvanic corrosion were investigated. The trends of open circuit potential (OCP) of each metal and galvanic potential (Eg) of the couple were, also, determined. Results showed that SS316 was cathodic relative to CS in galvanic couple and its OCP was much more positive than that of CS for all investigated ranges of
... Show MoreThere are risks and benefits with all medicines and estrogen replacement is no exception. In fact, estrogen replacement is one of the most controversial topics in Endocrinology. Anastatica hierochuntica L. is a popular treatment for the management of female reproductive disorders. The present research highlights the effect of aqueous extract of plant against conjugated estrogen(Premarin) in rabbits. Femal oryciolagus cuniculus rabbits were divided into four groups: the 1 st group, rabbits were orally administered (using a feeding solution )with daily dose(5 mL distilled water)for two months, the 2nd group, the rabbits were treated with conjugated estrogen (50 µg/kg b.w, body weight )for one month. The 3rd group, the rabbits were treated wi
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