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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
Tue Nov 01 2011
Journal Name
Journal Of The Saudi Society Of Dermatology & Dermatologic Surgery
Treatment of pityriasis versicolor using 1% diclofenac gel and clotrimazole cream (comparative therapeutic study)
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KE Sharquie, HM Al-Hamamy, AA Noaimi, IA Al-Shawi, Journal of the Saudi Society of Dermatology & Dermatologic Surgery, 2011 - Cited by 9

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Fault Location of Doukan-Erbil 132kv Double Transmission Lines Using Artificial Neural Network ANN
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Transmission lines are generally subjected to faults, so it is advantageous to determine these faults as quickly as possible. This study uses an Artificial Neural Network technique to locate a fault as soon as it happens on the Doukan-Erbil of 132kv double Transmission lines network. CYME 7.1-Programming/Simulink utilized simulation to model the suggested network. A multilayer perceptron feed-forward artificial neural network with a back propagation learning algorithm is used for the intelligence locator's training, testing, assessment, and validation. Voltages and currents were applied as inputs during the neural network's training. The pre-fault and post-fault values determined the scaled values. The neural network's p

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis of substituted (oxazepine, Diazepine, tetrazde) via Schiff Bases for 2- Aminobenzo Thaizole Derivatives
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This work includs synthesis of several Schiff bases by condensation of 6- methoxy – 2- amino benzothiazole with some aldehydes and ketones (2- hydroxyl benzaldehyde, 4- hydroxyl benzaldehyde, 4- N,N –dimethy amino acetophenone, benzophenone) to abtain schiff bases (1-5). These schiff bases were found to react with phthalate anhydride to give oxazepine derivatives (6-10) that were reacted with primary aromatic amines to give Diazepine derivatives (11-15). Besides, we prepared new tetrazole derivatives (16-20) from the reaction of the prepared Schiff bases with sodium azide in the prepared compounds that were characterized by physical properties, FT-IR and some of the 1H-NMR and 13C –NMR spectroscopy.

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Sorption of Lead, Zinc and Copper from Simulated Wastewater by Amberlite Ir-120 Resin
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The presence of heavy metals in the environment is major concern due to their toxicity. In the present study a strong acid cation exchange resin, Amberlite IR 120 was used for the removal of lead, zinc and copper from simulated wastewater. The optimum conditions were determined in a batch system of concentration 100 mg/L, pH range between 1 and 8, contact time between 5 and 120 minutes, and amount of adsorbent was from 0.05 to 0.45 g/100 ml. A constant stirring speed, 180 rpm, was chosen during all of the experiments. The optimum conditions were found to be pH of 4 for copper and lead and pH 6 for zinc, contact time of 60 min and 0.35 g of adsorbent. Three different temperatures (25, 40 and 60°C) were selected to investigate the effect

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Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
Static Analysis of Laminated Composite Plate using New Higher Order Shear Deformation Plate Theory
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 In the present work a theoretical analysis depending on the new higher order . element in shear deformation theory for simply supported cross-ply laminated plate is developed. The new displacement field of the middle surface expanded as a combination of exponential and trigonometric function of thickness coordinate with the transverse displacement taken to be constant through the thickness. The governing equations are derived using Hamilton’s principle and solved using Navier solution method to obtain the deflection and stresses under uniform sinusoidal load. The effect of many design parameters such as number of laminates, aspect ratio and thickness ratio on static behavior of the laminated composite plate has been studied. The

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Engineering
Effect Of Technology Based Learning As A Supplement To Traditional Technology On Student's Achievement
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This paper describes a practical study on the impact of learning's partners, Bluetooth Broadcasting system, interactive board, Real – time response system, notepad, free internet access, computer based examination, and interaction classroom, etc, had on undergraduate student performance, achievement and involving with lectures. The goal of this study is to test the hypothesis that the use of such learning techniques, tools, and strategies to improve student learning especially among the poorest performing students. Also, it gives some kind of practical comparison between the traditional way and interactive way of learning in terms of lectures time, number of tests, types of tests, student's scores, and student's involving with lectures

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Publication Date
Tue Jul 01 2008
Journal Name
Arabian Journal Of Geosciences
Sub-surface geometry of Ar Rika and Ruwah faults from gravity and magnetic surveys
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Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Viscosity Reduction of Sharqi Baghdad Heavy Crude Oil Using Different Polar Hydrocarbons, Oxygenated Solvents
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This work studied the facilitation of the transportation of Sharqi Baghdad heavy crude oil characterized with high viscosity 51.6 cSt at 40 °C, low API 18.8, and high asphaltenes content 7.1 wt.%, by reducing its viscosity from break down asphaltene agglomerates using different types of hydrocarbon and oxygenated polar solvents such as toluene, methanol, mix xylenes, and reformate. The best results are obtained by using methanol because it owns a high efficiency to reduce viscosity of crude oil to 21.1 cSt at 40 °C. Toluene, xylenes and reformate decreased viscosity to 25.3, 27.5 and 28,4 cSt at 40 °C, respectively. Asphaltenes content decreased to 4.2 wt. % by using toluene at 110 °C. And best improvement in API of the heavy crude o

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Simulation and Experimental Investigation of Performance and Flow Behavior for Steam Ejector Refrigeration System
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The ejector refrigeration system is a desirable choice to reduce energy consumption. A Computational Fluid Dynamics CFD simulation using the ANSYS package was performed to investigate the flow inside the ejector and determine the performance of a small-scale steam ejector. The experimental results showed that at the nozzle throat diameter of 2.6 mm and the evaporator temperature of 10oC, increasing boiler temperature from 110oC to 140oC decreases the entrainment ratio by 66.25%. At the boiler temperature of 120oC, increasing the evaporator temperature from 7.5 to 15 oC increases the entrainment ratio by 65.57%. While at the boiler temperature of 120oC and

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Effect of Lactobacilli sources on Escherichia coli and Staphylococcus aureus adherence to uroepithelial cells
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The inhibitory action of four lactobacilli isolates Lactobacillus bulgaricus, L. acidophilus, L. plantarum and L. fermentum, isolated from four different samples; yoghurt, vinegar, saliva and vagina respectively, on Escherichia coli and Staphylococcus aureus adhesion to uroepithelial cells were investigated. Results showed that all Lactobacillus isolates or their supernatant were able to reduce the number of the uropathogens attached to uroepithelial cells. However, inhibition level of lactobacilli cells was higher than their supernatant. Nevertheless, the human indigenous lactobacilli (L. fermentum and L. plantarum) were more competitive than food lactobacilli (L. acidophilus and L. bulgaricus).

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