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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
Sat Feb 18 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effect of Food on the Pharmacokinetics of Fluoxetine in Healthy Male Adult Volunteers(Conference Paper )#
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Fluoxetine (FX) is an antidepressant drug administered only orally in humans. Despite the wide use of FX, until now, there is only limited literature concerning the pharmacokinetics (PK) of FX and the effect of food on its PK. Thus, the objective of this investigation was to study the PK of FX in Arabic healthy male adult volunteers under fasting and fed conditions. In the fasting study, FX 20 mg capsules (Prozac®, Eli Lilly, Canada) were administered to 41 volunteers after overnight fasting of 12 hours, followed by blood sampling from each volunteer immediately before dosing (zero time) and then at 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12, 24, 36, 48, 60, 72, 96, 120, and eventually at 144 hours after FX dosing. The fed study was conduct

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Publication Date
Thu Jun 10 2021
Journal Name
Engineering, Technology & Applied Science Research
Corruption Risk Analysis at the Project Planning Stage in the Iraqi Construction Sector using the Bowtie Methodology
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In this paper, the bowtie method was utilized by a multidisciplinary team in the Federal Board of Supreme Audit (FBSA)for the purpose of managing corruption risks threatening the Iraqi construction sector. Corruption in Iraq is a widespread phenomenon that threatens to degrade society and halt the wheel of economic development, so it must be reduced through appropriate strategies. A total of eleven corruption risks have been identified by the involved parties in corruption and were analyzed by using probability and impact matrix and their priority has been ranked. Bowtie analysis was conducted on four factors with high score risk in causing corruption in the planning stage. The number and effectiveness of the existing proactive meas

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Publication Date
Fri Jun 04 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education (turcomat)
Systems thinking skills included in the mathematics textbook for the third intermediate grade
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Abstract:  The aim of the current research is to find out the extent to which systems thinking skills are included in the mathematics textbook scheduled for the third intermediate grade for the academic year (2020-2021) by answering the main research question: What are the systems thinking skills included in the mathematics textbook for middle third grade?   The analytical descriptive approach was used, and to achieve the goal of the research, a list of the main systemic thinking skills and sub-skills was prepared, and after analyzing the content of the mathematics textbook, the reliability of the analysis was verified through the analysis over time and through others, and it obtained a reliability rate of 98% us

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modifying an Equation to Predict the Asphaltene Deposition in the Buzurgan Oil Field
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Buzurgan oil field suffers from the phenomenon of asphaltene precipitation. The serious negatives of this phenomenon are the decrease in production caused by clogging of the pores and decrease in permeability and wettability of the reservoir rocks, in addition to the blockages that occur in the pipeline transporting crude oil. The presence of laboratories in the Iraqi oil companies helped to conduct the necessary experiments, such as gas chromatography (GC) test to identify the components of crude oil and the percentages of each component, These laboratory results consider the main elements in deriving a new equation called modified colloidal instability index (MCII) equation based on a well-known global equation called colloidal instabi

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Publication Date
Tue Aug 30 2022
Journal Name
Gsc Biological And Pharmaceutical Sciences
Histological study to the tongue for the guinea pig (Cavia porcellus) in Iraq
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The tongue is one of the important organs of vertebrates, as it plays an important role in the process of food intake, absorption and swallowing, It varies the morphological according to the organism, the habitat, and the nature of the food for it. The aim of the study is to reveal the histologist structure of the tongue of the guinea pig(Cavia porcellus), where we took three samples of adult males, and crosses the tongue similar to rodents, except for some differences in terms of the epithelial layers, mucosa, the muscular layer, the number of tongue layers and the spread of papillae on the tongue, which is, differences due to adaptation to the habitat and their diet.

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Publication Date
Fri Dec 29 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Clinical Evidence: The Prolonged Dust Exposure The Disorder In Serum Oxidant - Antioxidant Balance
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Dust can  be considered as  an  important factor in  environmental

pollution which has a direct eOect on human health. In this study ,we

attempted to eval uate serum oxidant -antiox idant balance in workers dust exposed continuously and also the effect of iron and silicon content in exposed dust on the mentioned balance .The study included tbrcc groups: A group  included 20  workers of  building block factories, B  group included 20 workers in general company of grains production and C group included 15 healthy' subjects which represented control group. !ron and  silicon  contents in  dust samples of  two  studied  regions were measured. Higher levels o

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Publication Date
Sat Jun 26 2021
Journal Name
Asian Journal Of Civil Engineering
Using AHP to prioritize the corruption risk practices in the Iraqi construction sector
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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modifying an Equation to Predict the Asphaltene Deposition in the Buzurgan Oil Field
...Show More Authors

Buzurgan oil field suffers from the phenomenon of asphaltene precipitation. The serious negatives of this phenomenon are the decrease in production caused by clogging of the pores and decrease in permeability and wettability of the reservoir rocks, in addition to the blockages that occur in the pipeline transporting crude oil. The presence of laboratories in the Iraqi oil companies helped to conduct the necessary experiments, such as gas chromatography (GC) test to identify the components of crude oil and the percentages of each component, These laboratory results consider the main elements in deriving a new equation called modified colloidal instability index (MCII) equation based on a well-known global equation called colloidal in

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Publication Date
Tue Apr 04 2023
Journal Name
Journal Of Techniques
Comparison Between the Kernel Functions Used in Estimating the Fuzzy Regression Discontinuous Model
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Some experiments need to know the extent of their usefulness to continue providing them or not. This is done through the fuzzy regression discontinuous model, where the Epanechnikov Kernel and Triangular Kernel were used to estimate the model by generating data from the Monte Carlo experiment and comparing the results obtained. It was found that the. Epanechnikov Kernel has a least mean squared error.

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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The problems faced by First-grade intermediate students in studying the Arabic language
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This study investigates the challenges encountered by first-grade intermediate students in learning the Arabic language. It aims to identify specific obstacles that hinder language acquisition and proficiency among this demographic. Through qualitative and quantitative methods, including surveys and interviews with students, teachers, and parents, the research highlights key issues such as limited vocabulary, difficulties in grammar, lack of engagement with the material, and inadequate teaching resources. The findings reveal a complex interplay between cognitive, social, and educational factors that contribute to these challenges. The study underscores the need for targeted interventions, such as enhanced pedagogical strategies and improved

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