Preferred Language
Articles
/
jpgiafs-129
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Nov 01 2023
Journal Name
Journal Of Ecological Engineering
Product Concentration, Yield Percentage and Productivity of Citric Acid Formation Using Aspergillus Niger Isolated from Palm Dates
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Engineering
Separation of Lead (Pb2+) and Cadmium (Cd2+) from Single and Binary Salt Aqueous Solutions Using Nanofiltration Membranes
...Show More Authors

The present work reports on the performance of three types of nanofiltration membranes in the removal of highly polluting and toxic lead (Pb2+) and cadmium (Cd2+) from single and binary salt aqueous solutions simulating real wastewaters. The effect of the operating variables (pH (5.5-6.5), types of NF membrane and initial ions concentration (10-250 ppm)) on the separation process and water flux was investigated. It was observed that the rejection efficiency increased with increasing pH of solution and decreasing the initial metal ions concentrations. While the flux decreased with increasing pH of solution and increasing initial metal ions concentrations. The maximum rejection of lead and cadmium ion

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Cytotoxic Assay of Nigella sativa Leaf Callus Extract (Thymol) on Hep-2 Cell Line Using ELISA Assay
...Show More Authors

Extract from cell culture of medicinal plant like Nigella sativa have been assessed for its cytotoxic properties. Thymol is likely responsible for the theraputic effects of  Nigella sativa leaf callus extract. In this short study the inhibitory effect of Nigella sativa leaf callus extract (Thymol) has been studied on Human Lorgnx Epidrmoid Carcinoma (Hep-2) cell line during different exposure period of time (24, 48 and 72 hrs.) using different concentration of the extract (1000, 500, 400, 300, 200 and 100 µg/ml). The optical density of the Hep-2 cells has been readed on 492 nm wave length. Thymol –induced cytotoxicity was (500 µg/ml) which inhibit cell growing compared to the control and this

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Wed Jan 01 2025
Journal Name
Iraqi Journal Of Applied Physics
Structural and Morphological Characteristics of PEKK-Coated Titanium Disks by RF Magnetron Sputtering for Implant Osteointegration Application
...Show More Authors

Pure grade II titanium disks were coated with a thin coating of polyetherketoneketone (PEKK) polymer by RF magnetron sputtering using either nitrogen or argon gas. Sputtering technique was employed at 50 W for one hour at 60°C with continuous flow of nitrogen or argon gas. Field-emission scanning electron microscopy (FE-SEM) showed a continuous, homogeneous, rough PEKK surface coating without cracks. In addition, cross-sectional FE-SEM revealed an average coat thickness of 1.86 μm with argon gas and 1.96 μm with nitrogen gas. There was homogenous adhesion between the coating layer and substrate. The elemental analysis of titanium substrate revealed the presence of carbon, titanium, and oxygen. The RF magnetron sputtering with argon or ni

... Show More
Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Thickness and gamma-ray effect on physical properties of CdO thin films grown by pulsed laser deposition
...Show More Authors

Polycrystalline Cadmium Oxide (CdO) thin films were prepared
using pulsed laser deposition onto glass substrates at room
temperature with different thicknesses of (300, 350 and 400)nm,
these films were irradiated with cesium-137(Cs-137) radiation. The
thickness and irradiation effects on structural and optical properties
were studied. It is observed by XRD results that films are
polycrystalline before and after irradiation, with cubic structure and
show preferential growth along (111) and (200) directions. The
crystallite sizes increases with increasing of thickness, and decreases
with gamma radiation, which are found to be within the range
(23.84-4.52) nm and (41.44-4.974)nm before and after irradiation for

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jan 01 2014
Journal Name
Aes-atema International Conference Series - Advances And Trends In Engineering Materials And Their Applications,
Back filler friction spot welding of pure commercial copper sheets to AA1050 aluminum alloy sheets (experimental study)
...Show More Authors

""

Scopus (1)
Scopus
Publication Date
Wed Jan 30 2019
Journal Name
Modern Sport
Evaluation of training programs according to some physical abilities, functional indicators and achievement for men's 200m runners
...Show More Authors

The effectiveness of (200 m) of the events of extreme intensity and this is characterized by training in the anaerobic energy system prevailing in the result of this privacy as these are based on the physical abilities and functional indicators identified in this direction and hence the importance of research in the evaluation of training programs on the basis of physical abilities and some indicators of the functionality of the hostile 200 m . The study aimed to: 1. Evaluation of training programs according to physical abilities and some functional indicators of hostile men.The researchers used the descriptive analytical method to suit the nature of the research. The researchers selected them research sample by the deliberate method of the

... Show More
Publication Date
Tue Dec 28 2010
Journal Name
Iraqi Postgraduate Medical Journal
Knowledge and preference of mothers delivering at ALKadhumyia Teaching Hospital regarding caesarean section and normal vaginal delivery
...Show More Authors

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
...Show More Authors

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

... Show More
View Publication
Scopus (61)
Crossref (33)
Scopus Clarivate Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Says Rev Pharm
Healing of apical periodontitis after minimally invasive endodontics therapy using Er,Cr:YSGG laser: A prospective clinical study
...Show More Authors

Scopus (7)
Scopus