The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n

The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the act

In the present study, the effect of new cross-section fin geometries on overall thermal/fluid performance had been investigated. The cross-section included the base original geometry of (triangular, square, circular, and elliptical pin fins) by adding exterior extra fins along the sides of the origin fins. The present extra fins include rectangular extra fin of 2 mm (height) and 4 mm (width) and triangular extra fin of 2 mm (base) 4 mm (height). The use of entropy generation minimization method (EGM) allows the combined effect of thermal resistance and pressure drop to be assessed through the simultaneous interaction with the heat sink. A general dimensionless expression for the entropy generation rate is obtained by con

This deals with estimation of Reliability function and one shape parameter (?) of two- parameters Burr – XII , when ?(shape parameter is known) (?=0.5,1,1.5) and also the initial values of (?=1), while different sample shze n= 10, 20, 30, 50) bare used. The results depend on empirical study through simulation experiments are applied to compare the four methods of estimation, as well as computing the reliability function . The results of Mean square error indicates that Jacknif estimator is better than other three estimators , for all sample size and parameter values

  Weibull distribution is considered as one of the most widely  distribution applied in real life, Its similar to normal distribution in the way of applications, it's also considered as one of the distributions that can applied in many fields such as industrial engineering to represent replaced and manufacturing time ,weather forecasting, and other scientific uses in reliability studies and survival function in medical and communication engineering fields.

   In this paper, The scale parameter has been estimated for weibull distribution using Bayesian method based on Jeffery prior information as a first method , then enhanced by improving Jeffery prior information and then used as a se

Background and Objective: Public demand for procedures to rejuvenate photodamaged facial skin have stimulated the use of fractional CO2 laser as a precise and predictable treatment modality. The purpose of this study was to assess the effect of fractional CO2 laser system for reducing periorbital rhytids.

Materials and Methods: twenty seven subjects with mild periocular wrinkles, and photoaged skin of the face were prospectively treated two to three times (according to clinical response) in the periorbital area with a fractional CO2 laser device equipped with a scanning hand piece. Improvements in eyelid wrinkles was evaluated clinically and photographically. Subjects also scored satisfaction and

This is prospective study began in Jan. 2003 and concluded in April 2004, was undertaken to examine the benefits of 810 nm diode laser in treatment of four patient with bilateral vocal cord paralysis also to compare the results with conventional treatment Material and methods: 810 nm diode laser 15 watts was used in these cases under general anesthesia, and induction of anesthetic drug done through tracheostomy tube in all patients. All patients were decanulated “Tracheostomy tube removed”, the voice of all preserved within normal. Laser surgery in this case has more benefit and advantage than conventional methods even if the patient need more than on session of laser operation because of high success rate, less complication and easy

The present work was done in an attempt to build systematic procedures for treating warts by 810 nm diode laser regarding dose parameters, application parameters and laser safety. The study was done in Al- Kindy Teaching Hospital in Baghdad, Iraq during the period from 1st October 2003 till 1st April 2004. Fifteen patients completed the treatment and they were followed for the period of 3 months. Recalcitrant and extensive warts were selected for the study. Patients were randomly divided into 3 groups to be treated by different laser powers 9, 12 and 15 W, power density of 286 W/cm2, 381W/cm2, 477 W/cm2 pulse duration of 0.2 s, interval of 0.2 s and repeated pulses were used. The mode of application was either circular or radial. Pain oc

This study is descriptive and theory of Dawn syndrome as the problem of research lies in the need to identify the identification of the causes of Dawn syndrome and its symptoms and methods of dealing with it, which has become a problem that needs treatment, especially after the numbers have become high in Iraq, which has not yet taken the necessary importance for treatment and care.

The objectives of the research were summarized in the identification of the most important causes of Dawn syndrome and its symptoms and diagnosis and ways or methods of dealing with people with Dawn syndrome in order to develop therapeutic plans for him.