The aim of the research is to show the importance of international auditing standards and the effect of this in reducing the incidence of financial irregularities in government service units and how to address them. The research adopted the descriptive, analytical and inductive approaches. In the analytical approach, a questionnaire model was designed and distributed to internal auditors in some of the subordinate government units. For the Ministry of Health, appropriate statistical methods were used that showed the extent of the general understanding of the internal auditor’s relationship with international standards and the impact of this on preserving public money and the role of the internal auditor in detecting financial irregularities, identifying their risks and addressing them by developing comprehensive measures to combat them. The research has reached many conclusions, the most important of which are 1) The violation is not only a breach of laws, neglect or negligence, but rather the Bureau considered to refrain from responding to its objections and remarks in violation as well 2) The research sample confirmed that it does not apply international auditing standards. The most important recommendations are 1) It is necessary to address To the application of international standards to ensure the progress of audit activities in a high quality, and standards must be set for the internal auditor to enable him to identify financial irregularities and provide advice and advice to higher management to address them 2) The need to answer the observations and objections of the Board of Supreme Audit, as delay and procrastination in answering is also a violation.
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In this study, a low-cost biosorbent, dead mushroom biomass (DMB) granules, was used for investigating the optimum conditions of Pb(II), Cu(II), and Ni(II) biosorption from aqueous solutions. Various physicochemical parameters, such as initial metal ion concentration, equilibrium time, pH value, agitation speed, particles diameter, and adsorbent dosage, were studied. Five mathematical models describing the biosorption equilibrium and isotherm constants were tested to find the maximum uptake capacities: Langmuir, Freundlich, Redlich-Peterson, Sips, and Khan models. The best fit to the Pb(II) and Ni(II) biosorption results was obtained by Langmuir model with maximum uptake capacities of 44.67 and 29.17 mg/g for these two ions, respectively, w
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The present study stresses two of the most significant aspects of linguistic approach: Pragmatics” and the “Speech Act Theory”, revealing its importance and the stages and levels of development through Hebrew language’s speech acts analysis including (political speech, the Holy Bible, Hebrew stories).
Chronologically, Pragmatics has always been the center of linguists’ interests due to its importance in linguistic decryptions, particularly, through “Speech Act Theory” that has been initiated and developed by the most prominent philosophers and linguistics.
The prese
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Developing routes to produce cellulose nanocrystals (CNCs) from high-lignin wood residues is essential for expanding sustainable nanocellulose feedstocks. In this work, Meranti (Shorea sp.) sawdust was valorized into CNCs by integrating ammonium persulfate (APS) pretreatment with subsequent sulfuric acid hydrolysis. To establish a severity map and define an operating window, APS pretreatment severity was systematically varied by adjusting APS concentration and the sawdust-to-APS (solid-to-liquid) ratio, and its influence on CNC structural properties was evaluated. APS pretreatment partially disrupted and oxidized the lignocellulosic matrix, enabling acid hydrolysis to liberate crystalline cellulose domains. XRD analysis confirmed th
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Ag-doped NiO thin films were fabricated by dip coating and subsequently annealed at 373, 473, 573, and 673 K to elucidate the influence of annealing temperature on their structural, morphological, optical, and NO2-sensing characteristics. X-ray diffraction confirmed the formation of polycrystalline Ag/NiO films, with progressively improved crystallinity and larger crystallite size at elevated annealing temperatures. Atomic force microscopy revealed a homogeneous surface morphology with grain growth, with the average grain diameter increasing from 26.40 to 34.2 nm. Optical analysis showed high visible-region transmittance (65–70%) and a gradual reduction in the optical band gap from 2.75 to 2.07 eV with increasing annealing temperature. Ga
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The study evaluated endophytic communities associated with five oil-bearing plants, including sesame, corn, sunflower, olives and castor, which were collected from Baghdad and Diyala (Iraq), evaluated their oil production capacity and identified metabolites from the lipid fraction. Out of 151 isolates were collected from 21 taxa. Aspergillus niger showed the highest frequency (6.62 %), while the genera Aspergillus and Fusarium were the most dominant endophytes. The highest oil yield was identified and recorded in Aspergillus terreus (24.12 %). While the lowest oil yield was observed in Sclerotinia spp. (3.96 %). Gas chromatography-mass spectrometry (GC-MS) analysis of A. terreus revealed a profile dominated by pentadecyl acrylate (2
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في هذا البحث تم تحضير المركبات المعدنية الجديدة لأيونات البلاتين (الرباعي) و الذهب (الثلاثي) مع ليكاند قاعدة مانخ جديد مشتق من السيبروفلوكساسين . تم استخدام المعقدات بعد ذلك كمصدر لتحضير جزيئات عن طريق ترسيب المعقدات على مسام دقائق السيليكا النانوية. Si/Au2O3 Si/PtO2 تم تشخيص الليكاند و معقداته
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Compression study of Irisin, Vitamin D and Kidney Function Parameters Between Iraqi Fracture Patients with and Without DM2 and Healthy Control, Omar Yousif Majnun*, Altaie AF