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
Sat Dec 01 2018
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Estimation of Pentraxin-3(PTX3) in Rheumatoid Arthritis Males’ patients (with and without) Type II Diabetes Mellitus in Iraq
...Show More Authors

Rheumatoid arthritis is a chronic inflammatory autoimmune disease its etiology is unknown. The classical autoimmune diseases, have adaptive immune genetic associations with autoantibodies and major histocompatibility complex (MHC) class II such as rheumatoid arthritis (RA), diabetes mellitus type two (DM II). Serum of99 males suffering from RA without DMII as group (G1), 45 males suffering from RA with DM II as group (G2) and 40 healthy males as group (G3) were enrolled in this study to estimation of alkaline phosphates (ALP), C-reactive protein (CRP) and Pentraxin-3(PTX). Results showed a highly significant increase in PTX3 levels in G1 and G2 compared to G3 and a significant decrease in G1comparing to G2. Results also revealed a significa

... Show More
Publication Date
Fri May 11 2018
Journal Name
Biomedical And Pharmacology Journal
Molecular and Phylogenetic Analysis of Human Papillomavirus Using L1 Gene in Oral Squamous Cell Carcinoma Patients in Baghdad, Iraq
...Show More Authors

Oral squamous cell carcinoma (OSCC) is the most common malignant neoplasm of the oral mucosa. Human papillomavirus (HPV) virus cause a broad scope of diseases from benign to invasive tumors, types 16 and 18 classified as carcinogenic to humans. This study aimed to provide the first molecular characterization of HPV types in Iraq. Thirty-five unstimulated whole saliva samples were collected from histopathologically confirmed patients with oral cancer were enrolled in this study. Genomic DNA was extracted from exfoliating cells to amplify HPV-DNA using HPV-L1 gene sequence primers by polymerase chain reaction method (PCR), the viral genotyping was performed using direct sequencing method. HPV genotypes identified were deposited in Gen

... Show More
Scopus Crossref
Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Effect of Waste Water Bacteria and some chemical properties on drinking Water in AL-Mada,in Treatment Plan Station
...Show More Authors

Three stations were chosen on the water treatment plan of al- madaan .The Samples collected from the (Raw water) and the Sedimentation, filtration and storage water and the drinking water of outlet. Coliform densities T.S and F.C and TS and F.S and total bacterial count as bacteriological pollution indicators, as moste probable number (MPN) method was studied in test. Also some of the chemical characteristics of the water like pH , total suspended solid T.S.S, T.D.D.and S04 , T.Hardness , Ca++ , Mg++ . From the results it were indicated . The study showed the drinking water of outlet (distriputed in system) was agree with WHO criteria and Iraqi limits standards .

View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Civilizations and Environmental Particulars of Place in Islamic Holy Thresholds in Iraq (Alkadhumain Holy Threshold as a case study)
...Show More Authors

Islamic shrines architecture is one of the Islamic Architectural building types. It is called (Thresholds); (Atabat) in Arabic. Thoroughbred throughout the Islamic world from the east to west. In addition, it carries the style features and peculiarities of uniqueness from the rest of the types of Islamic architecture. By virtue of the particularity of its function as tomb for important person in Islamic history. Islamic shrines architecture has grown and evolved in started from the small shrines, and then taken to widen with the evolution of time in line with the value of the event and the rituals associated with it. Some of them to became centers of large cities of the largest in many parts of the Islamic world.

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Automated breast ultrasound: A comparison study with handheld ultrasound in detection and characterization of lesions in mammographically dense breast
...Show More Authors

Background: Although mammography is a powerful screening tool in detection of early breast cancer, it is imperfect, particularly for women with dense breast, which have a higher risk to develop cancer and decrease the sensitivity of mammogram, Automated breast ultrasound is a recently introduced ultrasonography technique, developed with the purpose to standardize breast ultrasonography and overcome some limitations of handheld ultrasound, this study aims to evaluate the diagnostic efficacy of Automated breast ultrasound and compare it with handheld ultrasound in the detection and characterization of breast lesions in women with dense breasts. Objectives: To evaluate the diagnostic efficacy of Automated breast ultrasound and compare

... Show More
Crossref
Publication Date
Sun Jan 15 2012
Journal Name
Talanta
Molecularly imprinted polymer as sorbent in micro-solid phase extraction of ochratoxin A in coffee, grape juice and urine
...Show More Authors

A simple, environmental friendly and selective sample preparation technique employing porous membrane protected micro-solid phase extraction (μ-SPE) loaded with molecularly imprinted polymer (MIP) for the determination of ochratoxin A (OTA) is described. After the extraction, the analyte was desorbed using ultrasonication and was analyzed using high performance liquid chromatography. Under the optimized conditions, the detection limits of OTA for coffee, grape juice and urine were 0.06 ng g−1, 0.02 and 0.02 ng mL−1, respectively while the quantification limits were 0.19 ng g−1, 0.06 and 0.08 ng mL−1, respectively. The recoveries of OTA from coffee spiked at 1, 25 and 50 ng g−1, grape juice and urine samples at 1, 25 and 50 ng mL

... Show More
View Publication
Scopus (107)
Crossref (94)
Scopus Clarivate Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Using Remote Sensing and GIS in Measuring Vegetation Cover Change from Satellite Imagery in Mosul City, North of Iraq
...Show More Authors
Abstract<p>The aim of the study is the assessment of changes in the land cover within Mosul City in the north of Iraq using Geographic Information Systems (GIS) and remote sensing techniques during the period (2014-2018). Satellite images of the Landsat 8 on this period have been selected to classify images in order to measure normalized difference vegetation index (NDVI) to assess land cover changes within Mosul City. The results indicated that the vegetative distribution ratio in 2014 is 4.98% of the total area under study, decreased to 4.77% in 2015 and then decreased to 4.54 <italic>%</italic> in 2016, after then decreased to 3,59% in 2017,then increased to 4.39% in 2018. Land cove</p> ... Show More
View Publication
Scopus (18)
Crossref (10)
Scopus Crossref
Publication Date
Fri May 11 2018
Journal Name
Biomedical And Pharmacology Journal
Molecular and Phylogenetic Analysis of Human Papillomavirus Using L1 Gene in Oral Squamous Cell Carcinoma Patients in Baghdad, Iraq
...Show More Authors

Oral squamous cell carcinoma (OSCC) is the most common malignant neoplasm of the oral mucosa. Human papillomavirus (HPV) virus cause a broad scope of diseases from benign to invasive tumors, types 16 and 18 classified as carcinogenic to humans. This study aimed to provide the first molecular characterization of HPV types in Iraq. Thirty-five unstimulated whole saliva samples were collected from histopathologically confirmed patients with oral cancer were enrolled in this study. Genomic DNA was extracted from exfoliating cells to amplify HPV-DNA using HPV-L1 gene sequence primers by polymerase chain reaction method (PCR), the viral genotyping was performed using direct sequencing method. HPV genotypes identified were deposited in Gen

... Show More
View Publication
Scopus Crossref
Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Regeneration of Pain, Touch, Cold, and Warmth, sensations in split thickness human skin grafts in adults (A clinical study)
...Show More Authors

Back ground: Skin grafting is the most common form
of reconstructive surgery, and regeneration of
sensations in skin grafts is a complex process
influenced by many factors such as , the thickness of
the graft, the depth of the grafted bed, meshing of the
graft, the condition of the bed and the surrounding
area. So many studies performed on this subject, some
of them clinically based on subjective type of sensation
tests, and others histological to detect the presence of
nerve fibers in the grafted skin
Objectives: To detect return of sensations to split
thickness skin grafts by clinical methods.
Methods: From Oct. 1995 to Oct. 2010, a clinical
prospective study performed in Al wasity Hospital for

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Romanian Journal Of Rheumatology
Association between genetic polymorphism in tumor necrosis factor-alpha gene and adverse effects of etanercept in rheumatoid arthritis patients
...Show More Authors

Background. Gene polymorphisms affect etanercept’s pharmacokinetics, pharmacodynamics, and side effects. This effect is evidenced by the extensive genetic variation in the drug’s targets. Objectives. This study aims to find the association between different genotypes of the promoter region of the TNF-α gene at -308G/A(rs1800629), -857C/T(rs1799724), -863 C/A(rs1800630), -1031 T/C (rs1799964), -806 C/T (rs4248158) and -376 G/A (rs1800750) and the side effects of ETN that occurred to Iraqi RA patients. Method. The trial included patients with rheumatoid arthritis who had been using ETN for at least six months. The participants were from the Baghdad Teaching Hospital Rheumatology Unit. The PCR was sequenced to determine the polymo

... Show More
View Publication
Scopus (1)
Scopus Crossref