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Role of the External Auditor in Review of Interim Financial Information Accordance with the Internation: بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية
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In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reliability. As well as presenting a set of recommendations, the most important adoption of the interim financial statements and the program and audit report interim financial information proposed by the external auditors who have audited the annual financial statements for companies because it includes the foundations to be adopted in the preparation of the report review of interim financial information

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Materials In Civil Engineering
Moisture Susceptibility and Fatigue Performance of Hydrated Lime–Modified Asphalt Concrete: Experiment and Design Application Case Study
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Hydrated lime has been recognized as an effective additive used to improve asphalt concrete properties in pavement applications. However, further work is still needed to quantify the effect of hydrated lime on asphaltic concrete performance under varied weather, temperature, and environmental conditions and in the application of different pavement courses. A research project was conducted using hydrated lime to modify the asphalt concretes used for the applications of wearing (surface), leveling (binder), and base courses. A previous publication reported the experimental study on the resistance to Marshall stability and the volumetric properties, the resilient modulus, and permanent deformation at three different weather temperatures. This

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Publication Date
Wed May 01 2019
Journal Name
Environmental Technology & Innovation
Biomineralization based remediation of cadmium and nickel contaminated wastewater by ureolytic bacteria isolated from barn horses soil
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Publication Date
Thu Oct 29 2020
Journal Name
Complexity
Training and Testing Data Division Influence on Hybrid Machine Learning Model Process: Application of River Flow Forecasting
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The hydrological process has a dynamic nature characterised by randomness and complex phenomena. The application of machine learning (ML) models in forecasting river flow has grown rapidly. This is owing to their capacity to simulate the complex phenomena associated with hydrological and environmental processes. Four different ML models were developed for river flow forecasting located in semiarid region, Iraq. The effectiveness of data division influence on the ML models process was investigated. Three data division modeling scenarios were inspected including 70%–30%, 80%–20, and 90%–10%. Several statistical indicators are computed to verify the performance of the models. The results revealed the potential of the hybridized s

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
Literature and Novel: Classical novel in comparison to New Novel By Alain Robbe - Grillet: L'Art et le Roman: Le Roman Traditionnel Face au Nouveau Roman Alain Robe- Grillet
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Modern French novel has gained a distinctive status in the history of French literature during the first half of the twentieth century. This is due to many factors including the new literary descriptive objective style adopted by novelists like Alain Robbe – Grillet that  has long been regarded as the outstanding writer of the nouveau roman, as well as its major spokesman, a representative writer and a leading theoretician of the new novel that has broken the classical rules of the one hero and evolved, through questioning the relationship of man and the world and  reevaluating the limits of contemporary fiction , into  creating a new form of narrative.

Résumé:

En vue de résu

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Publication Date
Wed Nov 15 2023
Journal Name
Oncology And Radiotherapy
Synthesis, spectroscopic characterization, molecular docking, antioxidant and anticancer studies of some metal complexes from tetraazamacrocyclic Schiff base ligand
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Five novel nickel, iron, cobalt, copper, and mercury complexes were synthesized from tetraazamacrocyclic Schiff base ligand (L), which were derived from 3-(4-(dimethyl amino) benzylidene) pentane-2,4-dione and 1,2- diaminocyclohexane in a 2:2 molar ratio. Many physico-chemical and spectroscopic techniques, including melting point, 1HNMR, 13CNMR, elemental analysis, molar conductance, magnetic susceptibility, UV-Vis, FT-IR, and thermogravimetric analysis (TGA), were used to characterize the Schiff base ligand and all metal complexes. The octahedral geometry of all the complexes [MLCl2] is confirmed by spectroscopic analyses. All substances' biological properties, such as their in vitro antioxidant activity or level of free radical scavenging

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Utilization of Glycerol for Glycerol Carbonate Synthesis via Transesterfication Reaction over Bio-Char Catalyst prepared from reed plant
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Biodiesel production process was attracted more attention recently due to the surplus quantity of glycerol (G) as a byproduct from the process. Glycerol Utilization must take in to consideration to fix this issue also, to ensure biodiesel industry sustainability. Highly amount of Glycerol converted to more benefit material Glycerol carbonate (GC) was one of the most allurement compound derived from glycerol by transesterification of glycerol with dimethyl carbonate (DMC). Various parameters have highly impact on transesterification was investigated like catalyst loading (1-5) %wt., molar ratio of DMC: glycerol (5:1 – 1:1), reaction time (30 - 150) min and temperature (40 – 80) ᴼC. The Optimum glycerol carbonate yie

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Publication Date
Thu Aug 18 2022
Journal Name
Journal Of Interdisciplinary Mathematics
New subclasses for estimates coefficients of <i>m</i>-fold symmetric bi-univalent functions and Fekete-Szego problems
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Engineering
A Five Variable Refined Plate Theory For Thermal Buckling Analysis Uniform And Nonuniform Of Cross-Ply Laminated Plates
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This research is devoted to investigating the thermal buckling analysis behaviour of laminated composite plates subjected to uniform and non-uniform temperature fields by applying an analytical model based on a refined plate theory (RPT) with five unknown independent variables. The theory accounts for the parabolic distribution of the transverse shear strains through the plate thickness and satisfies the zero-traction boundary condition on the surface without using shear correction factors; hence a shear correction factor is not required. The governing differential equations and associated boundary conditions are derived by using the virtual work principle and solved via Navier-type analytical procedure to obtain critica

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Publication Date
Thu Jun 01 2023
Journal Name
Iaes International Journal Of Artificial Intelligence (ij-ai)
Evaluation of massive multiple-input multiple-output communication performance under a proposed improved minimum mean squared error precoding
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<span lang="EN-US">The fundamental of a downlink massive multiple-input multiple-output (MIMO) energy- issue efficiency strategy is known as minimum mean squared error (MMSE) implementation degrades the performance of a downlink massive MIMO energy-efficiency scheme, so some improvements are adding for this precoding scheme to improve its workthat is called our proposal solution as a proposed improved MMSE precoder (PIMP). The energy efficiency (EE) study has also taken into mind drastically lowering radiated power while maintaining high throughput and minimizing interference issues. We further find the tradeoff between spectral efficiency (SE) and EE although they coincide at the beginning but later their interests become con

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Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Science
Anticancer, Antioxidant and Antimicrobial Evaluation of Cr (III) and Rh(III) Complexes Derived from A New Mannich Base
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The Mannich base ligand was synthesized in an ethanol medium through a condensation reaction of 2-mercaptobenzimidazole and ciprofloxacin at room temperature. Subsequently, several metal complexes of this ligand were prepared. To characterize both the base ligand and the metal complexes, various techniques were employed, including elemental analysis, FT-IR spectroscopy, UV-Vis spectroscopy, molar conductivity measurements, magnetic moment determination, and melting point analysis. The results were shown that the metal complexes formed have the formula [Cr(L)2Cl2] Cl.H2O and [Rh(L)2(H2O)2] Cl3.H2O, where L= mannich base ligand. Based on spectroscopic analytical, coordination with metal ions involves the 'N' donor atom of mannich base

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