This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

Abstract

The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of  the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead t

Nanofluids are proven to be efficient agents for wettability alteration in subsurface applications including enhanced oil recovery (EOR). Nanofluids can also be used for CO2-storage applications where the CO2-wet rocks can be rendered strongly water-wet, however no attention has been given to this aspect in the past. Thus in this work we presents contact angle (θ) measurements for CO2/brine/calcite system as function of pressure (0.1 MPa, 5 MPa, 10 MPa, 15 MPa, and 20 MPa), temperature (23 °C, 50 °C and 70 °C), and salinity (0, 5, 10, 15, and 20% NaCl) before and after nano-treatment to address the wettability alteration efficiency. Moreover, the effect of treatment pressure and temperature, treatment fluid concentration (SiO2 wt%) and

One of the most important enhanced oil recoveries methods is miscible displacement. During this method preferably access to the conditions of miscibility to improve the extraction process and the most important factor in these conditions is miscibility pressure. This study focused on establishing a suitable correlation to calculate the minimum miscibility pressure (MMP) required for injecting hydrocarbon gases into southern Iraq oil reservoir.  MMPs were estimated for thirty oil samples from southern Iraqi oil fields by using modified Peng and Robinson equation of state. The obtained PVT reports properties were used for tunning the equation of state parameters by making a match between the equation of state results with experimenta

     This paper focuses on choosing a spatial mixture model with implicitly includes the time to represent the relative risks of COVID-19 pandemic using an appropriate model selection criterion. For this purpose, a more recent criterion so-called the widely Akaike information criterion (WAIC) is used which we believe that its use so limitedly in the context of relative risk modelling. In addition, a graphical method is adopted that is based on a spatial-temporal predictive posterior distribution to select the best model yielding the best predictive accuracy. By applying this model selection criterion, we seek to identify the levels of relative risk, which implicitly represents the determination of the number of the model components o