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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
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of instructional intervention program upon women's psychological health status who undergo chemotherapy after mastectomy
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Objective(s): To determine the impact of instructional intervention program upon psychological health status for
women who undergo chemotherapy after mastectomy
Methodology: The sample consisted of (100) women, (50) considered as study group, and another (50) the control
group. A pre test was done for both groups (study and control), and then the study samples were exposed to an
instructional intervention and three-dimensional post tests and the length of time between each test 21 days in
the Institute and Hospital of Radiation and Nuclear Medicine. The questionnaire composed of three parts, first,
demographic information; include (age, educational level, type of family, occupation, marital status, and adequacy
of mo

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Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Prediction of Performance Equations for Household Compressors Depending on Manufacturing Data for Refrigerators and Freezers
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Abstract

 A surface fitting model is developed based on calorimeter data for two famous brands of household compressors. Correlation equations of ten coefficient polynomials were found as a function of refrigerant saturating and evaporating temperatures in range of (-35℃ to -10℃) using Matlab software for cooling capacity, power consumption, and refrigerant mass flow rate.

Additional correlations equations for these variables as a quick choice selection for a proper compressor use at ASHRAE standard that cover a range of swept volume range (2.24-11.15) cm3.

The result indicated that these surface fitting models are accurate with in ± 15% for 72 compressors model of cooling cap

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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
Optimization of Horizontal Well Location and Completion to Improve Oil Recovery for an Iraqi Field
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Exploitation of mature oil fields around the world has forced researchers to develop new ways to optimize reservoir performance from such reservoirs. To achieve that, drilling horizontal wells is an effective method. The effectiveness of this kind of wells is to increase oil withdrawal. The objective of this study is to optimize the location, design, and completion of a new horizontal well as an oil producer to improve oil recovery in a real field located in Iraq. “A” is an oil and gas condensate field located in the Northeast of Iraq. From field production history, it is realized the difficulty to control gas and water production in this kind of complex carbonate reservoir with vertical producer wells. In this study, a horizont

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Ecological Engineering
Biosorption of Heavy Metals from Synthetic Wastewater by Using Macro Algae Collected from Iraqi Marshlands
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Publication Date
Mon Aug 01 2011
Journal Name
Journal Of Engineering
EXHAUST ANALYSIS AND PERFORMANCE OF A SINGLE CYLINDER DIESEL ENGINE RUN ON DUAL FUELS MODE
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Generally fossil based fuels are used in internal combustion engines as an energy source.
Excessive use of fossil based fuels diminishes present reserves and increases the air pollution in
urban areas. This enhances the importance of the effective use of present reserves and/or to develop
new alternative fuels, which are environment friendly. Use of alternative fuel is a way of emission
control. The term “Alternative Gaseous Fuels” relates to a wide range of fuels that are in the
gaseous state at ambient conditions, whether when used on their own or as components of mixtures
with other fuels.
In this study, a single cylinder diesel engine was modified to use LPG in dual fuel mode to study
the performance, emis

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Publication Date
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Impact of Vitamin D Status on Pregnant Women and Their Neonates: A Cross-Sectional Study
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Publication Date
Wed Sep 24 2014
Journal Name
International Journal Of Environmental Science And Technology
Removal of copper ions from contaminated groundwater using waste foundry sand as permeable reactive barrier
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Publication Date
Tue Dec 13 2022
Journal Name
Emergent Materials
Spectroscopic characteristics of highly pure metal oxide nanostructures prepared by DC reactive magnetron sputtering technique
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In this work, metal oxide nanostructures, mainly copper oxide (CuO), nickel oxide (NiO), titanium dioxide (TiO2), and multilayer structure, were synthesized by the DC reactive magnetron sputtering technique. The effect of deposition time on the spectroscopic characteristics, as well as on the nanoparticle size, was determined. A long deposition time allows more metal atoms sputtered from the target to bond to oxygen atoms and form CuO, NiO, or TiO2 molecules deposited as thin films on glass substrates. The structural characteristics of the final samples showed high structural purity as no other compounds than CuO, NiO, and TiO2 were found in the final samples. Also, the prepared multilayer structures did not show new compounds other than th

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Publication Date
Mon Jun 01 2020
Journal Name
Colloids And Surfaces A: Physicochemical And Engineering Aspects
Removal of antibiotic tetracycline using nano-fluid emulsion liquid membrane: Breakage, extraction and stripping studies
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Publication Date
Fri Aug 18 2023
Journal Name
Asia-pacific Journal Of Chemical Engineering
Facile preparation of dual functions zeolite‐carbon composite for zinc ion removal from aqueous solutions
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Abstract<p>The cost‐effective dual functions zeolite‐carbon composite (DFZCC) was prepared using an eco‐friendly substrate prepared from bio‐waste and an organic adhesive at intermediate conditions. The green synthesis method used in this study ensures that chemically harmless compounds are used to obtain a homogeneous distribution of zeolite over porous carbon. The greenly prepared dual‐function composite was extensively characterized using Fourier transform infrared, X‐ray diffraction, thermogravimetric analysis, N<sub>2</sub> adsorption/desorption isotherms, field emission scanning electron microscope, dispersive analysis by X‐ray, and point of zero charges. DFZCC had a surface area o</p> ... Show More
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