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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 Mar 30 2020
Journal Name
Neuroquantology
Structural and Optical Analysis of Rhodamine 6G Thin Films Prepared by Q-switched Nd: YAG Pulsed Laser Deposition
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Publication Date
Fri Dec 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Polyamide (Nylon 6) Micro-Particles Incorporation into RTV Maxillofacial Silicone Elastomer on Tear and Tensile Strength
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Background: The longevity of any prosthesis depends on the materials from which it was fabricated, that is why, defects in the material properties may reduce the service life of prosthesis and necessitate its replacement. The aim of this study was to evaluate the effect of adding different concentrations of Polyamide-6 (Nylon-6) on the tear and tensile strength of A-2186 RTV silicone elastomer. Materials and Methods: 80 samples were fabricated by the addition of 0%, 1%, 3% and 5% by weight PA-6 micro-particles powder to A-2186 platinum RTV silicone elastomer. The study samples were divided into four (4) groups, each group containing 20 samples. One control group was prepared without PA-6 micro particles and three experimental groups were pr

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Engineering
A Five Variable Refined Plate Theory For Thermal Buckling Analysis Uniform And Nonuniform Of Cross-Ply Laminated Plates
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This research is devoted to investigating the thermal buckling analysis behaviour of laminated composite plates subjected to uniform and non-uniform temperature fields by applying an analytical model based on a refined plate theory (RPT) with five unknown independent variables. The theory accounts for the parabolic distribution of the transverse shear strains through the plate thickness and satisfies the zero-traction boundary condition on the surface without using shear correction factors; hence a shear correction factor is not required. The governing differential equations and associated boundary conditions are derived by using the virtual work principle and solved via Navier-type analytical procedure to obtain critica

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Publication Date
Mon Apr 01 2024
Journal Name
Iraqi Journal Of Applied Physics
Structural and Electrochemical Characterization of ITO Electrode Modified by f- MWCNT/graphene/polypyrrole Nanocomposite Decorated by Gold Nanoparticles
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There is currently a pressing need to create an electro-analytical approach capable of detecting and monitoring genosensors in a highly sensitive, specific, and selective way. In this work, Functionalized Multiwall Carbon Nanotubes, Graphene, Polypyrrole, and gold nanoparticles nanocomposite (f-MWCNTs-GR-PPy-AuNP) were effectively deposited on the surface of the ITO electrode using a drop-casting process to modify it. The structural, morphological, and optical analysis of the modified ITO electrodes was carried out at room temperature using X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM) images, atomic force microscopy (AFM) and Fourier transform infrared (FTIR) spectra. Cyclic voltammetry (CV) and electrochemi

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Two dimensional grating and efficiency enhancement of Si photovoltaic cells by surface texturing using UV femtosecond laser pulses
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A fast laser texturing technique has been utilized to produce micro/nano surface textures in Silicon by means of UV femtosecond laser. We have prepared good absorber surface for photovoltaic cells. The textured Silicon surface absorbs the incident light greater than the non-textured surface. The results show a photovoltaic current increase about 21.3% for photovoltaic cell with two-dimensional pattern as compared to the same cell without texturing.

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Publication Date
Mon Jul 10 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
Synthesis and Characterization of New 1,3,4-Oxadiazole Ring on Creatinine Derivatives Using Iodine and Study Their Anticancer Effect
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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Design of PV Solar Energy Generator using MPPT Technique to Control Single Input/Multiple Outputs (DC-DC) Converter
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The paper presents the design of a system consisting of a solar panel with Single Input/Multiple Outputs (DC-DC) Buck Converter by using Simulink dialogue box tools in MATLAB software package for simulation the system. Maximum Power Point Tracking (MPPT) technique depending on Perturb and Observe (P&O) algorithm is used to control the output power of the converter and increase the efficiency of the system. The characteristics of the MSX-60 PV module is chosen in design of the system, whereas the electrical characteristics (P-V, I-V and P-I curves) for the module are achieved, that is affected by the solar radiation and temperature variations. The proposed design module has been found to be stable for any change in atmospheric tempera

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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Utilization of Glycerol for Glycerol Carbonate Synthesis via Transesterfication Reaction over Bio-Char Catalyst prepared from reed plant
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Biodiesel production process was attracted more attention recently due to the surplus quantity of glycerol (G) as a byproduct from the process. Glycerol Utilization must take in to consideration to fix this issue also, to ensure biodiesel industry sustainability. Highly amount of Glycerol converted to more benefit material Glycerol carbonate (GC) was one of the most allurement compound derived from glycerol by transesterification of glycerol with dimethyl carbonate (DMC). Various parameters have highly impact on transesterification was investigated like catalyst loading (1-5) %wt., molar ratio of DMC: glycerol (5:1 – 1:1), reaction time (30 - 150) min and temperature (40 – 80) ᴼC. The Optimum glycerol carbonate yie

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Publication Date
Sat Nov 15 2025
Journal Name
Cell Biochemistry And Biophysics
Green Synthesis of Platinum Nanoparticles Using Aqueous Broccoli Extract for Antimicrobial, Antioxidant, Wound Healing, Antidiabetic, and Anticancer Applications
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Platinum nanoparticles (PtNPs) exhibit promising biomedical properties, but concerns about biocompatibility and synthesis-related toxicity remain. This study aimed to develop eco-friendly PtNPs using aqueous broccoli extract as a natural reducing and stabilizing agent, and to assess their multifunctional biomedical potential. PtNPs were synthesized through sonochemical reduction of K₂PtCl₆ in broccoli extract, followed by purification and comprehensive physicochemical characterization. UV–Vis confirmed nanoparticle formation at 253 nm, while XRD and FTIR analyses verified the crystalline FCC structure and phytochemical capping. TEM revealed mainly spherical PtNPs with an average core size of 14.83 ± 7.67 nm. Conversely, DLS showe

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Publication Date
Sat Feb 01 2020
Journal Name
Meta Gene
Interleukin-2 serum level, genetic polymorphism (rs2069763), anti-rubella antibody and risk of multiple sclerosis among Iraqi patients
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Background: Multiple sclerosis (MS) is a chronic neurodegenerative autoimmune disease mediated by autoreactive T cells against myelin-basic proteins. Cytokines are suggested to play a role in the etiopathogenesis of the disease. Among these cytokines is interleukin-2 (IL-2). Aim of the study: To investigate the association between IL2+166 G/T single nucleotide polymorphism (SNP: rs2069763) and MS in Iraqi patients. Serum level of IL-2 was also detected. Anti-rubella IgG antibody was further determined in the sera of patients. Patients and methods: Eighty MS patients (28 males and 52 females; age mean ± SD: 39.2 ± 16.1 years) and 80 healthy control matched patients for age (32.15 ± 16.13 years) and gender (28 males and 52 females) were en

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