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jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
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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.                                                                                     

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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Feed Concentration on the Production of Pregelatinized Starch in a Double Drum Dryer
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Double drum dryer is operated for producing pregelatinized maize starches using feed starch slurries of different
solids(7, 10 and13 g/100 g )content . Steam pressure (2,3,and 4 bar), the level of pool between the drums (4,7,and 10
cm) , and speed of drums rotation (3,4,and 6 rpm) are varied together with the feed solids content in a practical range of
values. The response of the dryer is registered by measuring several output variables, i.e. external drum temperature,
product moisture content, mass flow rate.

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Publication Date
Sun Apr 04 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effect of maximal exercise on the electrophysiological evaluation of leg muscles in young healthy males
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Background: Bicycling is a type of aerobic exercise that it is beneficial for the health of cardiovascular, pulmonary, and musculoskeletal systems .In this study, utilization of some of electrophysiological tests is to assess changes , from the functional point of view, in the peripheral nerves & their muscles that occur in relation to maximal exercise.
patients & methods: 100 young healthy males , age (18-35) years old, were collected during the period from 1st of April to 1st of October 2008 at the department of neurophysiology in the Ibn Sinna teaching hospital , Mosul city. They underwent electroneurographic assessment of common peroneal & tibial nerves, in addition to electromyographic as

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Publication Date
Mon Dec 01 2014
Journal Name
Agricultural Mechanization In Asia, Africa And Latin America
Determination of the suitability period of S-3 diesel oil when used in tractor engines
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The diesel oil type S-3 specified for diesel engine has limited the suitability for diesel trucks for 8000 km, but didn't clarify its suitability if used in tractor engines.It is known that the work style of farm tractor differs from that of other vehicles where tractors are used for all the activities in sever conditions and under the complete usage of the available power and capability, so there is no sign or indication of the usage period of this oil in tractor's engine. The oil has been used on Cirta C6806 tractors. The manual book of the tractor's engine, Deutz recommends changing the oil every 100 hrs. Therefore the main goal of this research is to give the recommended working hours for S-3 diesel oil when used in farm tractor engines

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Publication Date
Wed Nov 28 2018
Journal Name
Iraqi Journal Of Science
The Molecular Detection of HPV Infection in samples of Iraqi Women with Abnormal cervical Smears
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Human papillomavirus (HPV) types 16 and 18 cause almost 70% of cervical cancer cases worldwide. Recently, testing for high-risk HPV types have been adopted by clinical practices for the early detection of cervical cancer in conjunction with cytology tests.

Cervical swab samples were collected at the Outpatient Gynecology department of Baghdad Teaching Hospital. These samples consisted of a patient group of 50 samples, and a healthy control group of 10 samples. A papanicolaou test (abbreviated as a Pap test) was also performed for each woman to examine the epithelial cells of both the endocervix and the upper vaginal region. Total DNA (genomic, mitochondrial, and viral) was extracted from cervical swab samples for molecular studie

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Publication Date
Fri Jan 10 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Zinc Oxide Nanoparticles on Streptococcus mutans of Human Saliva (In Vitro Study)
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Background: Nanotechnology represents a new science that promises to provide a broad range of uses and improved technologies for biological and biomedical applications. One of the reasons behind the intense interest is that nanotechnology permits synthesis of materials that have structure is less than 100 nanometers. The present work revealed the effect of zinc oxide nanoparticles (ZnO NPs) on Streptococcus mutans of Human Saliva in comparison to de-ionized water. Materials and methods: Streptococcus mutans were isolated from saliva of forty eight volunteers of both sexes their age range between 18-22 years and then purified and diagnosed according to morphological characteristic and biochemical tests. Different concentrations of ZnO NPs w

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Application of Static Correction Technique on 2D Land Seismic Data in the South of Iraq
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In our research, several different Statics solutions have been implemented in the processing of seismic data in the south of Iraq for (2D) line seismic survey (AK18)  of Abu-khama project with length 32.4 Km and their corresponding results have been compared in order to find optimum static solutions. The static solutions based on the tomographic-principle or combining the low frequency components of field statics with high frequency ones of refraction statics can provide a reasonable static solution for seismic data in the south of Iraq. The quality of data was bad and unclear in the seismic signal, but after applying field statics there is an enhancement of data quality. The Residual static correction improved the qualities of seis

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Publication Date
Wed Oct 31 2018
Journal Name
Iraqi Journal Of Science
Determination of flow units of Yamama Formation in the West Qurna oil field, Southern Iraq
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The major objective of this paper is to recognize the flow units of Yamama Formation in the west Qurna oil field, south of Iraq. To attain this objective, four wells namely, WQ-23, WQ-148, WQ-60, and WQ-203 are selected and analyzed. The two techniques hat proposed by some scientists to identify flow units are tested and verified. Results are also enhanced using well logs interpretation and the flow areas are proposed through the studying of the behavior of different well logs. Results of applying the two proposed techniques identify six flow reservoir units for the wells WQ-23, WQ-148, WQ-60, and WQ-203, respectively. This study also shows that the flow reservoir properties in the Yamama Formation improved towards the northeast of the W

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Investigation of the Drinking Water Quality of Some Residential Areas in Baghdad City - Karkh District
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The study aims to identify the acceptability of drinking water for human consumption depend on Iraqi specification and WHO standards. Samples collected monthly for each station from March to December2014. The samples collected from six stations distributed in Baghdad City, the first two stations located in al-Kadmyai area , the 3rd and 4th located in AL- Doora while the last two stations located in Al-Amryai area. The study measured physical, chemical and bacteriological factors. The measured parameters were ranged each for pH 6.63-7, turbidity 0.4-1.3NTU,TDS394.2-960mg/l,total hardness 259.1-578while Ca and Mg were 43-134,20.1-72 mg /l respectively. Other chemical parameters like chloride ranged from 56.8-184 mg/l and heavy metals range

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Enhancing the Accuracy of Health Care Internet of Medical Things in Real Time using CNNets
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     This paper presents an efficient system using a deep learning algorithm that recognizes daily activities and investigates the worst falling cases to save elders during daily life. This system is a physical activity recognition system based on the Internet of Medical Things (IoMT) and uses convolutional neural networks (CNNets) that learn features and classifiers automatically. The test data include the elderly who live alone. The performance of CNNets is compared against that of state-of-the-art methods, such as activity windowing, fixed sample windowing, time-weighted windowing, mutual information windowing, dynamic windowing, fixed time windowing, sequence prediction algorithm, and conditional random fields. Th

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Publication Date
Thu Oct 01 2015
Journal Name
International Journal Of Current Engineering And Technology
Synthesis of Gold Nanoparticle in the form of Paper Willow by Hot Chemical Reduction Method
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Abstract: Colloidal gold nanoparticles (ringworm Palm or in the form of paper willow) have been prepared from HAuCl4 containing aqueous solution by hot chemical reduction method. The colloidal gold nanoparticles were characterized by SEM, EDX, and UV-VIS absorption spectroscopy. It was found that the variation of reduction time from boiling point affects the size of the nanoparticles and also in chemical reduction approach the size of nanoparticles can be controlled by varying the amount of variation the volume of reductant material with respect to the volume of HAuCL4.

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