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Form a proposal to audit the mutual operations with related parties program in accordance with international standards: Proposal pattern
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The relationships between the related parties constitute a normal feature of trading and business processes. Entities may perform parts of their activities through subsidiary entities, joint ventures and associate entities. In these cases, the entity has the ability to influence the financial and operating policies of the investee through control, joint control or significant influence,  So could affect established knowledge of transactions and balances outstanding, including commitments, and relationships with related to the evaluation of its operations by users of financial statements, including the risks and opportunities facing the entity assess the parties. So research has gained importance of the importance of the availability of scrutiny of a proposed program takes into account the scrutiny Related party transactions and disclosures that are binding on the facility disclosed in accordance with local and international standards. Search based on the premise that the availability of an audit guide and auditing programs commensurate with the privacy of the transactions that take place between the relevant parties to help auditors in the performance of their work checksum and reduce the risk and impact of audit related to the financial statements of the parties. To achieve hypothesis sought to achieve its objectives in the application of a proposed audit program, it has reached a researcher to a group of the most important conclusions, the lack of scrutiny the program, whether the auditors' offices or in the Office of Federal Financial Supervisory includes the reliability of the financial statements of the entity.

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Publication Date
Fri Jun 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of nutritional status on arch width and length of primary teeth among five years old kindergarten children
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Background: In human life, malnutrition may adversely affect various aspects of growth at different stages of life. Teeth are particularly sensitive to malnutrition. Malnutrition may affect odontometeric measurement involving arch width and length of primary dentition. The aim of this study is to estimate the effect of nutrition on arch width and length dimension measurements among children aged 5 years old. Material and methods: This study was conducted among malnourished group in comparison to well-nourished group matching with age and gender. The present study included 158 children aged 5 years (78 malnourished and 80 well-nourished). The assessment of nutritional status was done by using three nutritional indicators, namely Height-for-a

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of sowing Dates of some bread wheat cultivars on Disease response toward the fungal pathogen Wheat leaf rust
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Disease responses of eight wheat cultivars , Saber Beg. , Abu-Ghraib 3, Mexipak , Tamoz 2,Tamoz 3 , IPA 95 ,IPA 99 and Tahadi which were grown in four different sowing date , 25 th October , 19th September , 14th December and 8 January , to leaf rust disease caused by Puccinia recondita were investigated under natural infection conditions at the experimental farm , College of Agriculture , Abu-Ghraib, during the growing season of 1997-1998.Results of this study revealed that IPA 95, IPA 99 and Tahadi showed moderate resistant reaction, while Tamuz 3 was moderateley susceptable . Abu-Ghraib , Saber Beg, Tamuz 2 and Mexipak showed susceptible yeaction to the causal agent . The first sowing date was not suitable for disease progress in compars

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Publication Date
Sat Sep 28 2024
Journal Name
Journal Of Physical Education
The effect of cardiorespiratory fitness training on developing speed endurance, heart rate adaptation, and men's 1500-meter running performance
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The problem of the research is that there is a weakness in speed endurance, which has a direct impact on achievement, as it leads to early fatigue, lack of concentration, and a low level of effectiveness of performance, which made the researchers interested in this problem and finding solutions to it. Hence the importance of the research is evident: preparing cardiorespiratory fitness training to develop speed endurance and rate adaptation. The heartbeat that occurs in runners is a continuous result of training and the use of a type of training that suits the requirements of the 1500-meter running competition. The researchers used the experimental approach with pre- and post-testing for the experimental and control groups. The resea

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Publication Date
Wed Dec 01 2021
Journal Name
Int. J. Agricult. Stat. Sci
THE EFFECT OF PUTRESCINE AND SPERMIDINE ON SOMATIC EMBRYOGENESIS AND REGENERATION OF DATE PALM (PHOENIX DACTYLIFERA L.) CV. BARHEE
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The present study was conducted to determine the effect of different concentrations of putrescine and spermidine at all stages of regeneration (callogenesis, somatic embryos multiplication, germination and rooting)) of date palm cultivar Barhee. Shoot tips were eradicated from 2-3 years old offshoots, surface sterilized and inoculated onto Murashiege and Skoog, 1962 (MS) medium supplemented with 20 mg/L 2,4-D and 3 mg/L N6-2-isopentyl adenine (2ip). Primary callus was obtained after 24 weeks on the nutrient medium. Calli were then transferred onto fresh MS medium containing 0.0, 50, 100 or 150 mg/L of putrescine or spermidine individually. Results were recorded after 12 weeks. A significant increase in embryonic callus fresh weights reached

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Natural Gas Science And Engineering
Recovery of mono-ethylene glycol by distillation and the impact of dissolved salts evaluated through simulation of field data
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Publication Date
Wed Nov 11 2020
Journal Name
Journal Of Research In Medical And Dental Science
Effect of Topical Melatonin Application on the Peri-Implant Proximal Bone Level and Cortical Plate Thickness (Pilot Clinical Trial)
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Publication Date
Tue Feb 16 2021
Journal Name
Applied Physics A
Widening of the optical band gap of CdO2(1-X)Al(X) thin films prepared by pulsed laser deposition
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In this study, doped thin cadmium peroxide films were prepared by pulsed laser deposition with different doping concentrations of aluminium of 0.0, 0.1, 0.3, and 0.5 wt.% for CdO2(1-X)Al(X) and thicknesses in the range of 200 nm. XRD patterns suggest the presence of cubic CdO2 and the texture factor confirms that the (111) plane was the preferential growth plane, where the texture factor and the grain size decreased from 2.02 to 9.75 nm, respectively, in the pure sample to 1.88 and 5.65 nm, respectively, at a concentration of 0.5 wt%. For the predominant growth plane, the deviation of the diffraction angle Δθ and interplanar distance Δd from the standard magnitudes was 2.774° and 0.318 Å, respectively, for the pure sample decreased to

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Publication Date
Fri Jun 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of incorporation of prepared Ag-Zn Zeolite on some properties of heat polymerized acrylic denture base materials
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Background: Poly (methylmethacrylate) is the most widely used material in denture fabrication. The characteristics of acrylic resin which support microorganism development can threaten the oral health of denture users. This study was assigned to prepareand incorporate Ag-Zn zeolite powder into heat cured denture base material as antimicrobial material and to investigate its effect on some properties of heat cured acrylic denture base materials. Materials and methods: Sliver –zinc zeolite was prepared by ion exchange method and characterized then incorporated into poly (methylmethacrylate) powder in0.5% by weight. Specimens were constructed and divided into 6 groups according to the using tests; each group was subdivided into 2 groups

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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Bayesian and non-Bayesian estimation of the lomax model based on upper record values under weighted LINEX loss function
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In this article, we developed a new loss function, as the simplification of linear exponential loss function (LINEX) by weighting LINEX function. We derive a scale parameter, reliability and the hazard functions in accordance with upper record values of the Lomax distribution (LD). To study a small sample behavior performance of the proposed loss function using a Monte Carlo simulation, we make a comparison among maximum likelihood estimator, Bayesian estimator by means of LINEX loss function and Bayesian estimator using square error loss (SE) function. The consequences have shown that a modified method is the finest for valuing a scale parameter, reliability and hazard functions.

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Scopus (9)
Scopus
Publication Date
Mon Jan 01 2024
Journal Name
Results In Nonlinear Analysis
Numerical solutions for the time fractional Black-Scholes model governing European option by using double integral transform decomposition method
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