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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
Wed Nov 22 2023
Journal Name
Drug And Chemical Toxicology
Preparation, characterization, and toxicity evaluation of microemulsion formulation containing prunetin for potential oral applications
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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Engineering
Experimental Investigating of Unsupported Excavation Considering Its Effect on a Nearby Axially Loaded Pile
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An experimental model is used to simulate the loss of soil lateral confinement due to excavation nearby an individual axially loaded pile. The effects of various parameters, such as the horizontal distance of excavation, depth of excavation and pile slenderness ratios are investigated. The experimental analysis results showed the effect of excavation is more remarkable as the horizontal distance of excavation becomes closer to the pile than half pile length. The effect of excavation diminishes gradually as the horizontal distance increases beyond that distance for all the investigated pile slenderness ratios and depths of excavation. The pile head deflection, settlement and bending moments along pile increase with decreasing horizontal d

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Roughness Effect on Thermo-Elasto-Hydrodynamic Performance of a 170ᵒ -Arc Partial Journal Bearing
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In the current analysis, the effects of circumferential scratches along the inner surface of a 170ᵒ -arc partial journal bearing has been numerically investigated. Their impact on the thermo-elasto-hydrodynamic performance characteristics, including maximum pressure, temperature, deformation, and stress, has been examined thoroughly. The ANSYS Fluent CFD commercial code was employed to tackle the iterative solution of flow and heat transfer patterns in the fluid film domain. They are then applied to the ANSYS Static Structure solver to compute the deformation and stress resulted in the solid bearing zone. A wide range of operating conditions has been considered, including the eccentricity ratio ( ) and scratch depth (

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Study of Fatigue and Bending Properties For Epoxy / Kevlar - Glass Fibers and Hybrid Composite
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In this research a study of the effect of quality, sequential and directional layers for three types of fibers are:(Kevlar fibers-49 woven roving and E- glass fiber woven roving and random) on the fatigue property using epoxy as matrix. The test specimens were prepared by hand lay-up method the epoxy resin used as a matrix type (Quick mast 105) in prepared material composit . Sinusoidal wave which is formed of variable stress amplitudes at 15 Hz cycles was employed in the fatigue test ( 10 mm )and (15mm) value 0f deflection arrival to numbers of cycle failure limit, by rotary bending method by ( S-N) curves this curves has been determined ( life , limit and fa

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Publication Date
Sun Nov 06 2022
Journal Name
Hiv Nursing
Synthesis, Structural Characterisation and Biological Activity of New Mannich Compounds Derived from Cyclohexanone Moiety
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The formation and structural investigation of three new Mannich bases are reported. The synthesis of these compounds was accomplished via a multicomponent one-pot reaction using CaCl2 as a catalyst. The reaction of the benzaldehyde, m-bromoaniline and cyclohexanone or 4-methylcyclohexanone resulted in the formation of L1 and L3, respectively. The synthesis of L2 was achieved by mixing benzaldehyde, o-bromoaniline and cyclohexanone. The isolated compounds were characterised using a range of analytical and spectroscopic techniques. These include; NMR (1H and 13C-NMR), ESMS, FTIR, electronic spectroscopy, microanalyses and melting points. The NMR data for L1 and L2 indicated the presence of one isomer in solutions, on the NMR time scale. How

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Publication Date
Mon Oct 01 2018
Journal Name
International Journal Of Civil Engineering And Technology (ijciet)
Effluent quality assessment of Al-Diwaniyah sewage treatment plant based on wastewater quality index
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Treated effluent wastewater is considered an alternative water resource which can provide an important contribution for using it in different purposes, so, the wastewater quality is very important for knowing its suitability for different uses before discharging it into fresh water ecosystems. The wastewater quality index (WWQI) may be considered as a useful and effective tool to assess wastewater quality by indicating one value representing the overall characteristic of the wastewater. It could be used to indicate the suitability of wastewater for different uses in water quality management and decision making. The present study was conducted to evaluate the Al-Diwaniyah sewage treatment plant (STP) effluent quality based on wastewa

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Characterization of Montelukast Sodium ( SMLT ) as a Dual Sustained Release Buccal Strips
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An oral bi layer  sustained release (SR) strips of Sodium  Montelukast SMLT , which is selective  leukotriene  antagonist  , used  for  patients  suffered from mid-night asthma , were prepared successfully ,using different polymers, like guar  gum , carrageenan , and xanthan gum , by solvent casting method .

The results obtained by this study revealed  ,that best  fast  dissolving  film of  SMLT was  loaded  in carrageenan   polymer 57%  w\w (30mg.) ,  with  acceptable  physical properties, like film thickness , elastic endurance and  surface pH  .

Besides  to that , the  disintegration  t

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Publication Date
Mon Aug 03 2015
Journal Name
Zanco Journal Of Pure And Applied Sciences
Synthesis and Characterization of Some New Substituted 5-Bromo Isatin and Their Antimicrobial Activity
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New 2-amino thiazole ,oxodiazole, sulphonilamide and diazin derivatives of N-(α-chloro aceto)-3-(tolyl imino)-5-bromo-2-oxo-indole(2) have been synthesized .The preparation process started by the reaction of 5-bromo isatin with  P-toluidine in the presence of glacial acetic acid and dimethylformamide(DMF) as a solvent to give  3-(tolyl imino)5-bromo-1H-indole-2-one.(1), Compound (1) with sodium hydride  in dimethylformamide(DMF) at 0C0 gave a suspension of the sodium salt of Schiff base derivative and subsequent reaction with monochloroacetylchloride obtained  the intermediate compound(2).Compound(2) was  reacted with different reagents  in four routes.The first route involved direct reaction with substituted  2-aminobenzothiazole u

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Publication Date
Thu Nov 14 2019
Journal Name
Al-kindy College Medical Journal
Risk Of Cancer And Radiation Dose Received By Patients From Common Diagnostic Radiological Examinations
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Background: Although radiological diagnostic studies (RDS) are an important and acceptable part of medical practice, it is not without hazards. It is associated with increased risk of cancer. Unfortunately the typical and safe dose of each radiological examination is not known. Most of our knowledge of cancer risk comes from studies of survivors of those exposed to whole body radiation from atomic bomb in Hiroshima & Nagasaki, jobs associated with radiation exposure, Chernobyl survivors & patients treated with radiation therapy for cancer and other diseases.

 Objectives   To estimate radiation dose received by patients from diagnostic radiological examinations and lifetime

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Industrial Sector and Development of Iraqi Economy by Kaldor's Approach For Years (2017-2030)
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The study aims to clarify the impact of growth in the industrial sector on economic growth in the Iraqi economics according to the methodology of Kaldor for (2017-2030) , taking into consideration the effect of the accumulation of capital in the calculation of growth rates in the economy through productivity estimate of Total Factor Productivity (TFP) to growth in the economy, which is why the study assumes a formula to comply with the laws of Kaldor growth models developed requirements. This study is the most important to find out  the development of the laws of Kaldor among Arabic studies, especially the first and third, so that the relationship between the growth of industrial production and economic growth as represented

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