This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

The study was conducted to measure diatom species diversity in the lotic ecosystem across the Wasit Province for 12 months. The quantitative study of diatoms (phytoplankton) was investigated in the Tigris river. The density of algae was ranged from 60989 cell×103/l to 112780.82 cell×103/l in the five sites. These algae were belonging to 39 genera. The richness index values ranged from 1.53 at site 5 in January 2016 to 6.34 at site 1 and June2015. Shannon-Weiner diversity index (H´) was 2.33 in February 2016 and 3.72 in June 2015 both values at site 3, whereas Evenness index was 0.54 at site 5 in March2016 and 0.98 at site 1 in both August2015 and May2016. The lack of homogeneity of the appearance of species indicates the dominance of a

The very fast developments of web and data collection technologies have enabled non-experts to collect and disseminate geospatial datasets through web applications. This new type of spatial data is usually known as collaborative mapping or volunteered geographic information VGI. There are various countries around the world could benefit from collaborative mapping data because it is cost free data, easy to access and it provides more customised data. However, there is a concern about its quality because the data collectors may lack the sufficient experience and training about geospatial data production. Most previous studies which have outlined and analysed VGI quality focused on positional and linear features. The current research has been

Coagulation is the most important process in drinking water treatment. Alum coagulant increases the aluminum residuals, which have been linked in many studies to Alzheimer's disease. Therefore, it is very important to use it with the very optimal dose. In this paper, four sets of experiments were done to determine the relationship between raw water characteristics: turbidity, pH, alkalinity, temperature, and optimum doses of alum [   .14 O] to form a mathematical equation that could replace the need for jar test experiments. The experiments were performed under different conditions and under different seasonal circumstances. The optimal dose in every set was determined, and used to build a gene expression model (GEP). The models were co

    The research aimed to study the financial markets liquidity and returns of common stocks , Take the research  the theoretical concepts  associated with each of the liquidity of financial markets and returns of common stocks , As well as the use of mathematical methods in the practical side to measure market liquidity and Stocks  Return, the community of research in listed companies in Iraqi stock exchange that have been trading on its stock and number 85 joint-stock company, The research was based to one premise, there is a statistically significant effect for the liquidity of the Iraqi stock exchange on returns  of common stocks  to traded companies in which , Using th

It  can be said that the Security of water  in  Basra from the visual task vital strategic issues of concern to the attention of researchers in various attributions and those interested in water, environmental, economic, social, cultural and political affairs ... etc. This view of the great importance of the issue of water in the occupied Basra, which is characterized by parochialism and scarcity, When looking at the sources of our daily lives and in our reality today. We find that millions of people living on the two main exporters Tabaaan oil and water. And depleted oil wealth However Manfred him the most attention because we entered it surpasses all other sources of income, but is not it a littl

In this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods.

This paper introduces a non-conventional approach with multi-dimensional random sampling to solve a cocaine abuse model with statistical probability. The mean Latin hypercube finite difference (MLHFD) method is proposed for the first time via hybrid integration of the classical numerical finite difference (FD) formula with Latin hypercube sampling (LHS) technique to create a random distribution for the model parameters which are dependent on time t . The LHS technique gives advantage to MLHFD method to produce fast variation of the parameters’ values via number of multidimensional simulations (100, 1000 and 5000). The generated Latin hypercube sample which is random or non-deterministic in nature is further integrated with the FD method t