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Management Representations Effect on Auditor Responsibility: Applied Research in a sample of Companies under Control and Audit of BSA and private sector auditing offices
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Management Representations Letter plays a significant role as an evidence to get conclusions the Auditor is looking for. These conclusions could show the professional opinion of auditor over the fairness and integrity of financial statements for many issues and numbers that management claims, Hereby, the research aims at highlighting the importance of Management Representations Letter and the way of using as an evidence with expressing its meaning and means of application in addition to identify the Responsibility of Auditor on that Letter, This research discusses also the effect of Management Representations Letter on the credibility of financial statement and enhancing the credibility of the submitted reports, From other side, in the theoretical and practical sides, research presents a set of commendations among of which are the auditor the person who takes directly the responsibility of detailed statement in the Management Representations Letter and the responsibility of presenting unrestricted opinion or other wise the auditor doesn't get the management representations letter if he would preface to apologize, Accordingly, he research shows a set of recommendations, among of which are the  council of control and accounting standards of Iraq should exert  its efforts to  issue Iraqi audit evidence based on IA S" amended" No.(580), works  in line with the main national auditing  environment

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Publication Date
Thu Jan 11 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Estimation of Critical Buckling Velocities for Conservative Pipes Conveying Fluid
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Conservative pipes conveying fluid such as pinned-pinned (p-p), clamped–pinned (c-p) pipes and clamped-clamped (c-c) lose their stability by buckling at certain critical fluid velocities. In order to experimentally evaluate these velocities, high flow-rate pumps that demand complicated fluid circuits must be used.

     This paper studies a new experimental approach based on estimating the critical velocities from the measurement of several fundamental natural frequencies .In this approach low flow-rate pumps and simple fluid circuit can be used.

Experiments were carried out on two pipe models at three different boundary conditions. The results showed that the present approach is more accurate for est

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Publication Date
Sat Feb 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Stabilizing Gap of Pole Electric Arc Furnace Using Smart Hydraulic System
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Abstract

Electric arc furnace applications in industry are related to position system of its pole, up and down of pole. The pole should be set the certain gap. These setting are needed to calibrate. It is done manually. In this research will proposed smart hydraulic to make this pole works as intelligent using proportional directional control valve. The output of this research will develop and improve the working of the electric arc furnace. This research requires study and design of the system to achieve the purpose and representation using Automation Studio software (AS), in addition to mathematically analyzed and where they were building a laboratory device similar to the design and conduct experiments to stud

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Publication Date
Tue Sep 01 2020
Journal Name
Acta Polytechnica
COMPLEXITY REDUCTION OF CYCLOSTATIONARY SENSING TECHNIQUE USING IMPROVED HYBRID SENSING METHOD
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In cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Engineering
Performance of 2- Link Robot by utilizing Adaptive Sliding Mode Controller
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The Sliding Mode Control (SMC) has been among powerful control techniques increasingly. Much attention is paid to both theoretical and practical aspects of disciplines due to their distinctive characteristics such as insensitivity to bounded matched uncertainties, reduction of the order of sliding equations of motion, decoupling mechanical systems design. In the current study, two-link robot performance in the Classical SMC is enhanced via Adaptive Sliding Mode Controller (ASMC) despite uncertainty, external disturbance, and coulomb friction. The key idea is abstracted as follows: switching gains are depressed to the low allowable values, resulting in decreased chattering motion and control's efforts of the two-link robo

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
The study of thermal description for non-thermal plasma needle system
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Cold plasma is a relatively low temperature gas, so this feature enables us to use cold plasma to treat thermally sensitive materials including polymers and biologic tissues. In this research, the non-thermal plasma system is designed with diameter (3 mm, 10 mm) Argon at atmospheric pressure as well as to be suitable for use in medical and biotechnological applications.
The thermal description of this system was studied and we observed the effect of the diameter of the plasma needle on the plasma, when the plasma needle slot is increased the plasma temperature decrease, as well as the effect of the voltages applied to the temperature of the plasma, where the temperature increasing with increasing the applied voltage . Results showed t

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Engineering
Speed Controller of Three Phase Induction Motor Using Sliding Mode Controller
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In this paper, an adaptive integral Sliding Mode Control (SMC) is employed to control the speed of Three-Phase Induction Motor. The strategy used is the field oriented control as ac drive system. The SMC is used to estimate the frequency that required to generates three phase voltage of Space Vector Pulse Width Modulation (SVPWM) invertor . When the SMC is used with current controller, the quadratic component of stator current is estimated by the controller. Instead of using current controller, this paper proposed estimating the frequency of stator voltage since that the slip speed is function of the quadratic current . The simulation results of using the SMC showed that a good dynamic response can be obtained under load

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Publication Date
Fri Dec 12 2003
Journal Name
Iraqi Journal Of Laser
Frequency Doubled Nd: YAG Laser for the Treatment of Diabetic Retinopathy
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The present study was conducted with a view to determine whether focal laser therapy result in visual recovery and regression of macular edema in patients with non proliferative diabetic retinopathy and maculopathy ,and whether combined focal and scatter laser therapy in patients with proliferative diabetic retinopathy and maculopathy results in visual recovery ,regression of macular edema and regression of the risk factors. In the present work, a frequency doubled Nd: YAG laser was used for the treatment of diabetic retinopathy. The study evaluates 41 eyes of 33 diabetic patients both with Insulin Dependent Diabetes Mellitus IDDM, (n=16) and Non Insulin Dependent Diabetes Mellitus NIDDM, (n=17) with diabetic retinopathy divided into two

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Docking Study of Naringin Binding with COVID-19 Main Protease Enzyme
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The Coronavirus Disease (COVID-19) has recently emerged as a human pathogen caused by SARS-CoV-2 virus was first reported from Wuhan, China, on 31 December 2019. Upon study, it has been used molecular docking to binding affinity between COVID-19 protease enzyme and flavonoids with evaluations based on docking scores calculated by AutoDock Vina. Results showed that naringin suppressed COVID-19 protease, as it has the highest binding value than other flavonoids including quercetin, hesperetin, garcina and naringenin. An important finding in this study is that naringin with neighboring poly hydroxyl groups can serve as inhibitors of COVID-19 protease bind to the S pocket of protein, it is shown that residues His163, Glu166, Asn142, His41and

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment of the Clinical Pharmacists' Role by Physicians at Baghdad Hospitals
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In Iraq, there is a limited research work exploring the clinical pharmacists' role from the point of view of other healthcare professionals.

 To investigate physicians' assessment of clinical pharmacy services at Baghdad hospitals, and compare junior physicians with senior physicians' point of view.

The study was conducted in twelve governmental hospitals in Baghdad, Iraq. Data was collected from a sample of two hundred physicians, and through a validated, self-administered questionnaire, which comprised twenty statements in addition to a non-personal information form that precedes the questionnaire 

The study findings reveal a somewhat positive point of view towards clinical pharmacists' performance in

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Characteristics measurement of Baghdad University radio telescope for hydrogen emission line
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The aim of this paper is to measure the characteristics properties of 3 m radio telescope that installed inside Baghdad University campus. The measurements of this study cover some of the fundamental parameters at 1.42 GHz. These parameters concentrated principally on, the system noise temperature, signal to noise ratio and sensitivity, half power beam width, aperture efficiency, and effective area. These parameters are estimated via different radio sources observation like Cas-A, full moon, sky background, and solar drift scan observations. From the results of these observations, these parameters are found to be approximately 64 K, 1.2, 0.9 Jansky, 3.7°, 0.54, and 3.8 m2 respectively. The parameters values have vital affect to quantitativ

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