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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 Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Structural and optical properties of CdO and CdO0.99Cu0.01 thin films prepared by pulsed laser deposition technique
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Structural and optical properties of CdO and CdO0.99Cu0.01 thin
films were prepared in this work. Cadmium Oxide (CdO) and
CdO0.99Cu0.01semiconducting films are deposited on glass substrates
by using pulsed laser deposition method (PLD) using SHG with Qswitched
Nd:YAG pulsed laser operation at 1064nm in 6x10-2 mbar
vacuum condition and frequency 6 Hz. CdO and CdO0.99Cu0.01 thin
films annealed at 550 C̊ for 12 min. The crystalline structure was
studied by X-ray diffraction (XRD) method and atomic force
microscope (AFM). It shows that the films are polycrystalline.
Optical properties of thin films were analyzed. The direct band gap
energy of CdO and CdO0.99Cu0.01 thin films were determined from
(αhυ)1/2 v

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Publication Date
Sat Feb 01 2020
Journal Name
Journal Of Water Process Engineering
Waterworks sludge-filter sand permeable reactive barrier for removal of toxic lead ions from contaminated groundwater
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Publication Date
Mon Jul 10 2023
Journal Name
Journal Of Engineering
Removal of Hexavalent Chromium from Aqueous Solutions by Adsorption on Thermally Modified and Non-Modified Eggshells
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Removal of heavy metals from waste water has received a great deal of attention. The compare Cr
(VI) adsorption characteristics removing from wastewater by using thermally modified and non-modified
eggshells were examined

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Publication Date
Wed Jul 28 2021
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization, and Biological Studies of New Complexes Derived from 2-(1H-Benzimidazol-2-yl) Aniline
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The Schiff base (E)-2-(((2-(1H-benzo[d]imidazol-2-yl) phenyl) imino) methyl)-4-methylphenol (Lb) ligand with some metals(II) ion such as; Co, Cu, Cd, and Hg, were synthesis and characterized by the mass and 1 HNMR spectrometry for ligand Schiff base, the fourier-transform infrared spectroscop (FTIR), UV- visible and the flame atomic absorption (AA) spectrum, the CHN analysis, and the chlorine content, in addition to measuring the magnetic sensitivity of the complexes. All the complexes had octahedral geometry. The bioactivity activity for compounds against; Rhizopodium, Staphylococcus aureus, and Escherichia coli showed different efficacy towards these microorganisms

Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Microstructural Characterization and Mechanical Properties of Similar and Dissimilar Al Alloys Joined using Friction Stir Welding
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The influence of pre- shot peening and welding parameters on mechanical and metallurgical properties of dissimilar and similar aluminum alloys AA2024-T3 and AA6061-T6 joints using friction stir welding have been studied. In this work, numbers of plates were equipped from sheet alloys in dimensions (150*50*6) mm then some of them were exposed to shot peening process before friction stir welding using steel ball having diameter 1.25 mm for period of 15 minutes. FSW joints were manufactured from plates at three welding speeds (28, 40, 56 mm/min) and welding speed 40mm/min was chosen at a rotating speed of 1400 rpm for welding the dissimilar pre- shot plates. Tow joints were made at rotational speed of 1000 rpm and welding speed of 40m/min f

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Publication Date
Thu Dec 10 2020
Journal Name
International Journal Of Pharmaceutical Research
Extraction, Purification of Alkaloid Compounds from Anastatica Hierochuntica and Studying its Effect on Liver Cancer Cells
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The current study included the separation of three alkaloid compounds from Anastatica Hierochuntica and studied the effect of the these compounds on cancerous cells , specifically liver cancer it was found that compound number one is the most influential or inhibiting at 50 percent followed by compound number three when using concentration of 400 μg/mL.

Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Computer, Communication, Control And System Engineering
Recognition of Upper Limb Movements Based on Hybrid EEG and EMG Signals for Human-Robot Interaction
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Upper limb amputation is a condition that severely limits the amputee’s movement. Patients who have lost the use of one or more of their upper extremities have difficulty performing activities of daily living. To help improve the control of upper limb prosthesis with pattern recognition, non-invasive approaches (EEG and EMG signals) is proposed in this paper and are integrated with machine learning techniques to recognize the upper-limb motions of subjects. EMG and EEG signals are combined, and five features are utilized to classify seven hand movements such as (wrist flexion (WF), outward part of the wrist (WE), hand open (HO), hand close (HC), pronation (PRO), supination (SUP), and rest (RST)). Experiments demonstrate that usin

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Publication Date
Sat Jun 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion Inhibition of Carbon Steel under Two Phase Flow (Water-Petroleum) Simulated by Turbulently Agitated System
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The corrosion of carbon steel in single phase (water with 0.1N NaCl ) and two immiscible phases (kerosene-water) using turbulently agitated system is investigated. The experiments are carried out for Reynolds number (Re) range of 38000 to 95000 corresponding  to rotational velocities from 600 to 1400 rpm using circular disk turbine agitator at 40 0C. In two-phase system test runs are carried out in aqueous phase (water) concentrations of 1 % vol., 5 % vol., 8% vol., and 16% vol. mixed with kerosene at various Re. The effect of Reynolds number (Re), percent of dispersed phase, dispersed drops diameter, and number of drops per unit volume on the corrosion rate is investigated and discussed. Test runs are carried out using two types of

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Publication Date
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Neural Network Modeling of Cutting Force and Chip Thickness Ratio for Turning Aluminum Alloy 7075-T6
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The turning process has various factors, which affecting machinability and should be investigated. These are surface roughness, tool life, power consumption, cutting temperature, machining force components, tool wear, and chip thickness ratio. These factors made the process nonlinear and complicated. This work aims to build neural network models to correlate the cutting parameters, namely cutting speed, depth of cut and feed rate, to the machining force and chip thickness ratio. The turning process was performed on high strength aluminum alloy 7075-T6. Three radial basis neural networks are constructed for cutting force, passive force, and feed force. In addition, a radial basis network is constructed to model the chip thickness ratio. T

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Message to Sheikh Jamal Bukhari conclusion of Sheikh Suleiman al - Jamal   (1204 AH) Study and investigation
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Scientists have mastered the codification of the hadeeth and authorship in it, and walked in a variety of courses, including what is known when the late books seal books, which is inclined by Sheikh Sheikh students in the last Council is reading a book of the books of the year or so, and mention a party from the translation of the book owner After that methodology of what he sees important, then speak to the last hadeeth in the book Sindh and Manta, and sometimes market attribution to the author of the book as did Suleiman al-Jamal (God's mercy) deceased in 1204 AH, in this seal on the true Imam Bukhari Which we will investigate and publish. (God willing).

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