Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for powerful skills in the field of Certified fraud examination, but theserequirements raises a new question, namely! From Where we will bring thoseauditors who have the skills of fraud examination ،This research on the amodel application to the work of the legal examiner in the Office of the FederalFinancial Supervisory being the supreme audit functions of the fight againstfraud and corruption institution to maintain the misuse of public money andwaste disposal was built.
Background: Cystatin C is recently considered to be a good predictor of cardiovascular morbidity and mortality in patients with coronary artery disease (CAD)Objectives: Correlation between cystatin and ischemic heart disease.Methods :One hundred forty patients (140) with ischemic heart disease admitted to thin study at Baghdad teaching hospital from the period June. 2011 to Jan. 2012. Those patients was categorized into three groups.Group (A): patients with ischemic heart failure.Group (B): Patients with myocardial infarction.Group (C) patients with unstable angina.All these groups were in comparison to fifty (50) healthy controls. Fasting serum citation (C) were measured in all patients and control in addition to all other routine inves
... Show MoreLet be a commutative ring with 1 and be left unitary . In this paper we introduced and studied concept of semi-small compressible module (a is said to be semi-small compressible module if can be embedded in every nonzero semi-small submodule of . Equivalently, is semi-small compressible module if there exists a monomorphism , , is said to be semi-small retractable module if , for every non-zero semi-small sub module in . Equivalently, is semi-small retractable if there exists a homomorphism whenever . In this paper we introduce and study the concept of semi-small compressible and semi-small retractable s as a generalization of compressible and retractable respectively and give some of their adv
... Show More
The ground state proton, neutron and matter densities andcorresponding root mean square radii of unstable proton-rich 17Neand 27P exotic nuclei are studied via the framework of the twofrequencyshell model. The single particle harmonic oscillator wavefunctions are used in this model with two different oscillator sizeparameters core b and halo , b the former for the core (inner) orbitswhereas the latter for the halo (outer) orbits. Shell model calculationsfor core nucleons and for outer (halo) nucleons in exotic nuclei areperformed individually via the computer code OXBASH. Halostructure of 17Ne and 27P nuclei is confirmed. It is found that thestructure of 17Ne and 27P nuclei have 25 / 2 (1d ) and 1/ 2 2s -dominantconfigurations, resp
... Show More
(1)
The development of human resources training programs can assist in agreat deal in creating products of high quality with quantitive advantage for the economicunit;through the sale of products by prices higher of the peer products price in the arket,or decreasing production costs which lead into increusing the unet profits. for these reasons, the human resources have got great importance for their great role in any economy,and they havestarled to consentrate on accounting these resource.From this point of view, this research has handied human resources accounting and their effect on quality costs. In(MID-Refinery Company),quality costs are determined ,then we have larified the reality of training and development in the o
... Show MoreThe research is divided into three chapters, the first of them to the research problem and its importance and its purpose and its limits, while the second chapter review of contemporary sculpture as a vision and concept, The third chapter came to view the most important results reached by the search.
This paper presents the results of investigating the vibrational characteristics of oblate dish with and without framed structure . A finite element method, was applied to the dynamic analysis of oblate spheroidal shell. Different types of elements were considered in one dimension and two dimensions. It was found that the natural frequencies of oblate shells had two types of behavior against increasing the shell thickness and eccentricity, which are the membrane mode and bending mode –Since – the membrane modes natural frequencies tend to increase with the increasing the eccentricity of oblate, while the bending modes natural frequencies decrease with the increasing the eccentricity till reach the optimum eccentricity.
... Show More
A good performance of reinforced concrete structures is ensured by the bond between steel and concrete, which makes the materials work together, forming a part of solidarity. The behavior of the bond between the reinforcing bar and the surrounding concrete is significant to evaluate the cracking control in serviceability limit state and load capacity in the ultimate limit state. In this investigation, the bond stresses between reinforcing bar and reactive powder concrete (RPC) was considered to compare it with that of normal strength concrete (NSC). The push-out test with short embedment length is considered in this study to evaluate the bond strength, bond stress-slip relationship, and bond stress-crack width relationsh
... Show More
(4)
An excellent reputation earned by initiating and practicing sustainable business practices has additional benefits, of which are reducing environmental incidents and an improvement in operational efficiency as this has the potential to help firms improve on productivity and bring down operating costs. Taken further, with ever-increasing socially and environmentally-conscious investors and the public alike, this act of natural resources management could have a significant implication on market value and income of the practicing firms.
The above proposition has been supported by sustainable business practices literature that is continuously conversing and deliberating upon the impact of efficient resource d
... Show More
(3)
(3)
(1)
A series of liquid crystals comprising a heterocyclics dihydro pyrrole and 1,2,3-triazole rings [VII]-[X] were synthesized by many steps starting from a reaction of 3,3'-dimethyl-[1,1'-biphenyl]- 4,4'-diamine with chloroacetyl chloride in a mixture of solutions DMF and TEA to synthesise the compounds [I], then the compounds [I] reacted with malononitrile in 1,4-dioxane and TEA solutions to produce compounds [II], then the first step is repeated with compound [II] where it reacted with chloroacetyl chloride in mixture of DMF and TEA to give compound [III], this compound reacted with sodium azide in the presence of sodium chloride and DMF as solvent to produce the compound [IV], which reacted with acrylic acid by a 1.3 dipolar reaction in sol
... Show More