Preferred Language
Articles
/
jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
...Show More Authors

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                                        The process of external auditing should render the auditors the sufficient vocational care with obligation to the rotation each (3-5) year and activate the preview who acts as an auditor. That would enable and improve the total quality of the process for external. Also, the study aimed at showing the concept of governance which is based on the base of organizing the relationship between the Board of the companies and Executive Managers and between the commission of auditing in the board and the shareholders of interest holders with the company and the auditors in the second place.                                            

Thus, the interaction between the internal and external auditors will be reflected on the board through the preparation of financial and non-official reports in integrity. Consequently, this will stop the fraud of the management on the accounting regulations and rules. Then, it will contribute to the raise of the efficiency of risk assessment and the generation of real value of the company through reaching into wise governance.                                                                                          

The research comes up to the following findings:                 

  • The activity of internal auditing is regarded as one of the activities that support governance. The demand has been on the services of qualified internal auditors.
  • The bureaus of auditing have in affirming the validity of the financial bills and reports published to serve the society through the quality of the service offered and activate the process of rotation and the testing of the counter part.

The difficulty of applying governance is not the reason of law, but in how applies this law. The morals are matters cannot oblige the others to. They are personal gains flowing from many social factors governed by religion, education and the environment.                                                                                     

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
FUNCTIONALITY OF TAUTOLOGY IN SOME SELECTE AMERICAN SONG LYRICS AND POEMS
...Show More Authors

Although the term' tautology' predicts negative connotation, it is often employed by poets and lyric writers to communicate more implied meanings. Through the use of tautological expressions, they exchange ideas, give more possibilities to readers to detect the meaning behind the tautological words and thus suggest details not openly communicated in the poem. Ten American song lyrics and ten American poems have been selected to be the data for the study. Data analysis is conducted on the basis of three steps:(i) identifying the type of tautology used ,(ii) detecting the syntactic realization of the tautology  and (iii) finding the functions of the use of tautology in these lyrics and poems. The study concludes that song lyrics and p

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Detection of some heavy metals and bacterial contamination in canned vegetables
...Show More Authors

In this paper, thirty six samples of canned vegetables were collected randomly from
different markets in Baghdad city from October 2013 till March 2014. The study
includes identifying the concentration of some heavy metals (lead, nickel, zinc and iron)
by flameless atomic absorption spectrophotometery. It was found that the higher
concentrations of heavy metals in canned vegetables, was lead 1.179 ppm in olive,
nickel 0.9078 ppm in olive, while zinc 10.143 ppm green peas and iron 90.601ppm in
white asparagus; but the lower concentrations represents with lead 0.0021 ppm in green
asparagus, nickel 0.0202 ppm in mushroom, while zinc 0.528 ppm in white asparagus
and iron 4.061 ppm in green peas. Canned food has been r

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Facies and Reservoir Evaluation of Mishrif Formation in Tuba Oil Field
...Show More Authors

The Mishrif Formation is one of the most important formation in oil fields, which is located in southern part of Iraq, and it is of Upper Cretaceous age. Tuba field is located nearly 40 km SW – Basrah city. It is bounded from east by Zubair oil field (5 km distance) and from west by Rumaila (2 km distance). The Tuba oil field is situated between Zubair oil field in the east and Rumaila in the west, and is separated by two depressions.
The rock (core and chips) samples have been collected systematically from cores of Mishrif Formation that are available from stores of southern oil company to prepare thin sections and slides—these slides have been examined by using microscope. These samples have been taken from all parts of the rese

... Show More
View Publication
Publication Date
Thu Feb 01 2018
Journal Name
International Journal Of Pharmacy And Pharmaceutical Sciences
IMPACT OF METFORMIN AND SERRATIOPEPTIDASE IN OBESE PATIENTS WITH KNEE OSTEOARTHRITIS
...Show More Authors

Objective: Knee osteoarthritis is a common disabling chronic disease globally. Many pharmacological agents have been used efficiently in treatment of knee osteoarthritis. This study aims to evaluate metformin and serratiopeptidase together in treatment and stop of osteoarthritis progression by different mechanisms. Methods: Present study was a randomized clinical trial study conducted in Al-Kindi teaching hospital through the period from 1st January to 30th of May, 2017 on two groups of 80 osteoarthritis patients (group I; treated with metformin 850 mg oral tablets) and (group II; treated with metformin 850 mg oral tablets and serratiopeptidase 20 mg oral tablets). Parameters of two groups were compared with those of 40 normal healt

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Mon Feb 01 2021
Journal Name
Neuroquantology
Study and Investigation of Hard Photons Emission in Heavy Ion Collisions
...Show More Authors

This work involves hard photon rate production from quark -gluon plasma QGP interaction in heavy ion collision. Using a quantum chromodynamic model to investigate and calculation of photons rate in 𝑐𝑔 → 𝑠𝑔𝛾 system due to strength coupling, photons rate, temperature of system, flavor number and critical. The photons rate production computed using the perturbative strength models for QGP interactions. The strength coupling was function of temperature of system, flavor number and critical temperature. Its influenced by force with temperature of system, its increased with decreased the temperature and vice versa. The strength coupling has used to examine the confinement and deconfinement of quarks in QGP properties and inf

... Show More
Scopus (1)
Scopus
Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Organizational and behavioral determinants of health information system performance in Iraq
...Show More Authors

Background: Health information systems in most countries are inadequate in providing the needed management support and the current health information systems are therefore widely seen as management obstacles rather than as tools,Objectives: the current study is an attempt to assess the behavioral and organizational determinants of health information system performance in Iraq.Methods: A cross-sectional study was conducted by interviewed a total of 189 respondents selected from six Iraqi governorates. The Organizational and Behavioral Assessment Tool was used to measure the behavioral and organizational determinants of health information system performance, it is one of the PRISM package tools that are used to assess the health informatio

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 15 2024
Journal Name
Al-academy
Aesthetic Composition Systems of Writings and Texts in Contemporary Arab Sculpture
...Show More Authors

ملخص البحث: تناول البحث الحالي:(أنظمة التكوين الجمالي للكتابات والنصوص في النحت العربي المعاصر)، عددا من الأفكار الأساسية التي تمثل المادة النظرية لتفسير ظاهرة الكتابة في الفن بشكل عام وفي فن النحت بشكل خاص، ولكشف أنظمة التكوين الجمالي وأنواعها المتعددة من خلال فحص بعض النصوص البصرية للفنانين العرب المعاصرين، فقد جاء هذا البحث في أربعة فصول. خصص الفصل الأول: الإطار المنهجي للبحث لبيان مشكلة البحث، وأهم

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 07 2013
Journal Name
Iraqi Journal Of Medical Science
A study of serum magnesium and calcium levels in missed abortion
...Show More Authors

Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
Physico-chemical and Biological Variables of Hospitals Wastewater in Erbil City
...Show More Authors

Three hospitals were chosen(Maternity hospital, Raperin hospital and Rhizgari hospital) for the present survey within Erbil city. Water samples were collected at regular monthly interval periods beginning in January 2012 to December 2012. pH of all the studied sites were found to be up 7. Electrical conductivity ranged from (1318-1790 μs.cm-1 in Maternity Hospital, 1770-2232 μs.cm-1 in Raperin Hospital, 1010-1615 μs.cm-1 in Rhizgari Hospital). BOD5 and COD values ranged from 22- 80 mg.L1 and 280- 1410 mg.L-1 respectively, this indicated a high pollution situation in the studied sites in respect to organic matter content. The quantitative analysis of counted microorganisms was more than that describe by WHO guidelines standard.

View Publication Preview PDF
Publication Date
Sun Oct 01 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Formulation and In Vitro Evaluation of Taste- Masked Prednisolone Orodispersible Tablets
...Show More Authors

Background: prednisolone is a corticosteroid with a very bitter taste acts as anti- anti-inflammatory and immune suppressant drug and it is used at any age.

Objective: To improve patient compliance by masking the bitter taste of the drug to be delivered as an orodispersible tablet.

Methods: External ionic gelation using sodium alginate (0.5%w/v) and calcium chloride (1% w/v) in presence of 0.5% w/v carbopol 940 was used to prepare taste masked beads loaded with prednisolone to be compressed as orodispersible tablets.  

Results:  The bitter taste of was masked by preparing beads composed of 1:1:1 (sodium alginate: Carbopol 940: prednisolone) which r

... Show More
View Publication Preview PDF
Crossref (1)
Crossref