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Enhancing Assurance Services Using Non-Renewable Resources Standard (NR0401) “Constructive Materials: Applied Research for Kufa Cement Factory
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The importance of this study stems from the importance of preserving the environment and creating a clean sustainable environment from waste and emissions and all the operations of industrial companies in general and cement companies in particular by activating sustainability accounting standards. The research aims to identify and diagnose deviations in violation of sustainability standards by employing the non-renewable resources standard (NR0401) For the construction industries to create a sustainable audit environment, the deductive approach was followed in the theoretical side and the inductive and descriptive approach to the practical side. The most important results of the research were the possibility of applying sustainability accounting standards in general and the NRO401 standard for construction materials in particular for their ability to identify and diagnose deviations in the work of industrial facilities such as the Kufa factory for the industry Cement and to determine the volume and percentages of polluting emissions that violate sustainability standards and thus develop the quality of the audit work and improve the assurance services for the report of the Office of the External Auditor for Global Warming Lists in accordance with Standard 3410,As for the most important recommendations of the research, it was the necessity of the external auditor’s office to use the international auditing standards (Assurance Standard 3400) to improve their assurance services.

Keywords: Assurance services, Standard 3410, Warming Lists in accordance, Standard (NR0401).

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using Target Costing in Implementation Confrontational Strategy Applied study in General Company for Electronic Industries
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This research has come out with that strategies made by Porter as generally strategies applicable to any size and type of economic units cannot be applied to many of the economic units in the world in generally and in Iraq especially not a lot of economic units have the resources and competencies that enable them to provide a unique product of its kind in the minds of customers and then adopt a differentiation strategy  and not a lot of economic units have the resources and competencies that make them the cost leader. Differentiators and cost leaders are minority in the world while not differentiators and not cost leaders are majority in the world.

The economic units are not differentiators and not c

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Publication Date
Mon Jan 18 2021
Journal Name
Materials Science And Engineering
Properties of engineered cementitious composite concrete (bendable concrete) produced using Portland limestone cement
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Bendable concrete, also known as Engineered Cementitious Composite (ECC) is a type of ultra-ductile cementitious composites reinforced with fibres to control the width of cracks. It has the ability to enhance concrete flexibility by withstanding strains of 3% and higher. The properties of bendable concrete mixes (compressive strength, flexural strength, and drying shrinkage) are here assessed after the incorporation of supplementary cementitious materials, silica fume, polymer fibres, and the use of ordinary Portland cement (O.P.C) and Portland limestone cement (IL). Mixes with Portland limestone cement show lower drying shrinkage and lower compressive and flexural strength than mixes with ordinary Portland cement, due to the ratio o

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Removal of Suspended Solids Using Pumice Stone in Integrated Fixed Film Activated Sludge Process
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Wastewater treatment plants operators prefer to make adjustments because they are more cost effective, to use the existing tank instead of building new ones. In this case an imported materials would be  used as bio-loads to increase biomass and thus maintain efficiency as the next organic loading increases.In the present study, a local substance "pumice stone" was used as a biological carrier in the aeration tank, and the experiments were carried out in five stages: without biological carriers, filling ratio of 4%,10%,20%, and25% with pumice stone, the maximum organic loading at each stage (1.1884, 1.2144, 1.9432, 2.7768, 3.3141)g BOD /l.d respectively.Other experiments were carried out to determine the best filling ratio, the SS remova

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Engineering
Analysis of Prosthetic Running Blade of Limb Using Different Composite Materials
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Prostheses are used as an alternative to organs lost from the body. Flex-Foot Cheetah is considered one of the lower limb prostheses used in high-intensity activities such as running. This research focused on testing two samples of Flex-Foot Cheetah manufactured of two various materials (carbon, glass) with polyester and compare between them to find the foot with the best performance in running on the level of professional athlete. In the numerical analysis, the maximum principal stress, maximum principal elastic strain, strain energy; finally, the blade total deformation were calculated for both feet. In experimental work, the load-deflection test was done for foot to calculate the bending the results were very close to

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Publication Date
Mon Jun 26 2023
Journal Name
Asia-pacific Journal Of Chemical Engineering
Sustainable environment through using porous materials: A review on wastewater treatment
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Abstract<p>Porous materials play an important role in creating a sustainable environment by improving wastewater treatment's efficacy. Porous materials, including adsorbents or ion exchangers, catalysts, metal–organic frameworks, composites, carbon materials, and membranes, have widespread applications in treating wastewater and air pollution. This review examines recent developments in porous materials, focusing on their effectiveness for different wastewater pollutants. Specifically, they can treat a wide range of water contaminants, and many remove over 95% of targeted contaminants. Recent advancements include a wider range of adsorption options, heterogeneous catalysis, a new UV/H<sub>2</sub>O<j></j></p> ... Show More
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Improvement of Soil by Using Polymer Fiber Materials Underneath Square Footing
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The change in project cost, or cost growth, occurs from many factors, some of which are related to soil problem conditions that may occurs during construction and/or during site investigation period. This paper described a new soil improvement method with a minimum cost solution by using polymer fiber materials having a length of (3 cm) in both directions and (2.5 mm) in thickness, distributed in uniform medium dense .
sandy soil at different depths (B, 1.5B and 2B) below the footings. Three square footings has been used (5,7.5 and 10 cm) to carry the above investigation by using lever arm loading system design for such purposes.
These fibers were distributed from depth of (0.1B) below the footing base down to the investigated dep

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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Determination of moisture content in some materials using linear attenuation coefficient
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Planning Policy Directions for The Development of The Tax Outcome in Iraq for The Years (1990- 2010): An Applied Research at The General Board of Taxes
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The importance of research is to be considered by highlighting the tax policy in Iraq which extended for successive measurement of the amount of tax receipts for respective periods, the research problem represents security, economic and political issues that Iraq suffered which were very difficult since Nineties of the last century until now that led to a lake of clarity in tax policy trends, volatility in it and finally reflected on the tax revenues increase or decrease. One of the main recommendations of the research is: (The necessity to develop a deliberate strategy for tax policy in Iraq which should take into account financial, economic, and social goals in appropriate way).

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Publication Date
Tue Jan 31 2023
Journal Name
Iraqi Geological Journal
Discrimination Reef and Non-Reef Environments, Using REE Geochemistry
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This research aims to distinguish the reef environment from the non-reef environment. The Oligocene-Miocene-succussion in western Iraq was selected as a case study, represented by the reefal limestone facies of the Anah Formation (Late Oligocene) deposited in reef-back reef environments, dolomitic limestone of the Euphrates Formation (Early Miocene) deposited in open sea environments, and gypsiferous marly limestone of the Fatha Formation (Middle Miocene) deposited in a lagoonal environment. The content of the rare earth elements (REEs) (La, Ce, Pr, Nd, Sm, Eu, Gd, Tb, Dy, Er, Ho, Tm, Yb, Lu, and Y) in reef facies appear to be much lower than of those in the non-reef facies. The open sea facies have a low content of REEs due to bein

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Publication Date
Sun Dec 03 2017
Journal Name
Baghdad Science Journal
Revaluation of Student Failure Reasons Using Non-Additive Methods
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In this paper, An application of non-additive measures for re-evaluating the degree of importance of some student failure reasons has been discussed. We apply non-additive fuzzy integral model (Sugeno, Shilkret and Choquet) integrals for some expected factors which effect student examination performance for different students' cases.

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