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 Urban Residential has developed and changed in different periods of time with successive and gradual shifts, as it cast a shadow over the characterization of modern urbanism in Iraq. The semi-total absence of the governing legislation of urbanization as well as the weakness of the State's role of supervisory in addition to neglecting urban heritage contributed in offering a strange environment  in relation to its traditional identity.  That was increased by the pressure of the using urban environment as a result of the increasing of population as well as the growth of people’s needs. The research aims to provide an objective view for a mechanism of the application of urban legislation to monitor the implementation o

     The objective of the study is to demonstrate the predictive ability is better between the logistic regression model and Linear Discriminant function using the original data first and then the Home vehicles to reduce the dimensions of the variables for data and socio-economic survey of the family to the province of Baghdad in 2012 and included a sample of 615 observation with 13 variable, 12 of them is an explanatory variable and the depended variable is number of workers and the unemployed.

     Was conducted to compare the two methods above and it became clear by comparing the  logistic regression model best of a Linear Discriminant  function written

Two simple methods spectrophotometric were suggested for the determination of Cefixime (CFX) in pure form and pharmaceutical preparation. The first method is based without cloud point (CPE) on diazotization of the Cefixime drug by sodium nitrite at 5Cº followed by coupling with ortho nitro phenol in basic medium to form orange colour. The product was stabilized and measured 400 nm. Beer’s law was obeyed in the concentration range of (10-160) μg∙mL^-1 Sandell’s sensitivity was 0.0888μg∙cm^-1, the detection limit was 0.07896μg∙mL^-1, and the limit of Quantitation was 0.085389μg∙mL^-1.The second method was cloud point extraction (CPE) with using  Trtion X-114 as surfactant. Beer

This article suggests and explores a three-species food chain model that includes fear effects, refuges depending on predators, and cannibalism at the second level. The Holling type II functional response determines food consumption between stages of the food chain. This study examined the long-term behavior and impacts of the suggested model's essential elements. The model's solution properties were studied. The existence and stability of every probable equilibrium point were examined. The persistence needs of the system have been determined. It was discovered what conditions could lead to local bifurcation at equilibrium points. Appropriate Lyapunov functions are utilized to investigate the overall dynamics of the system. To support the a

The cancer is one of the biggest health problems that facing the world . And  the bladder cancer has a special place among the most spread cancers in Arab countries specially in Iraq and Egypt⁽²⁾ . It is one of the diseases which can be treated and cured if it is diagnosed early . This research is aimed at studying the assistant factors that diagnose bladder cancer such as (patient's age , gender , and other major complains of hematuria , burning or pain during urination and micturition disorders) and then determine which factors are the most effective in the possibility of diagnosing this disease by using the statistical model (logistic regression model) and depending on a random sample of (128) patients . After

The aim of the research is to measure the change in the impact of the factors of the Corona pandemic on psychological sensitivity and COVID-19 phobia in a sample of Bisha University students and to detect the differences in the phobia (phobia) Covid-19 among the sample members in the measurement before the ban and after the ban was opened, in addition to the differences in psychological sensitivity of  The sample has between sizes before and after the spread of the Corona pandemic, as well as the differences in them according to the gender variable (male, female). The researcher relied on the comparative approach. The scale of psychological sensitivity and COVID-19 phobia was applied to a sample of (62) male and female respondents.

The interplay of predation, competition between species and harvesting is one of the most critical aspects of the environment. This paper involves exploring the dynamics of four species' interactions. The system includes two competitive prey and two predators; the first prey is preyed on by the first predator, with the former representing an additional food source for the latter. While the second prey is not exposed to predation but rather is exposed to the harvest. The existence of possible equilibria is found. Conditions of local and global stability for the equilibria are derived. To corroborate our findings, we constructed time series to illustrate the existence and the stability of equilibria numerically by varying the different values