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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
Thu May 30 2019
Journal Name
لارك
Approaches to Lexicography in English and Arabic
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Lexicography, the art and craft of dictionary-making, is as old as writing. Since its very early stages several thousands of years ago, it has helped to serve basically the every-day needs of written communication among individuals in communities speaking different languages or different varieties of the same language. Two general approaches are distinguished in the craft of dictionary-making: the semasiological and the onomasiological. The former is represented by usually-alphabetical dictionaries as such, i.e. their being inventories of the lexicon, while the latter is manifested in thesauruses. English and Arabic have made use of both approaches in the preparation of their dictionaries, each having a distinct aim ahead. Wit

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Computer Sciences
Connectedness in Graphs and Gm-Closure Spaces
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This paper is devoted to the discussion the relationships of connectedness between some types of graphs (resp. digraph) and Gm-closure spaces by using graph closure operators.

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Publication Date
Mon Feb 01 2016
Journal Name
2016 International Conference On Computing, Networking And Communications (icnc)
Connectivity and rendezvous in distributed DSA networks
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In this paper, we use concepts and results from percolation theory to investigate and characterize the effects of multi-channels on the connectivity of Dynamic Spectrum Access networks. In particular, we focus on the scenario where the secondary nodes have plenty of vacant channels to choose from-a phenomenon which we define as channel abundance. To cope with the existence of multi-channels, we use two types of rendezvous protocols: naive ones which do not guarantee a common channel and advanced ones which do. We show that, with more channel abundance, even with the use of either type of rendezvous protocol, it becomes difficult for two nodes to agree on a common channel, thereby potentially remaining invisible to each other. We model this

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Publication Date
Wed Oct 02 2019
Journal Name
Alanbar Journal
Precarity and Gender Performitivity in Morrison’s Home
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Precarity means the lack of social and economic networks; a considerable exposure to danger and harm. Minority groups are precariat for they lack rights and full citizenship. Precarity is related, states Judith Butler, with the individual’s performativity, and his ability to perform his gender role. Toni Morrison continually goes to past to retell the history of African Americans. The issues of race, gender and national identity are recurrent in her work. Reading her book Home (2012) evokes the idea of precarity and performativity since the two main characters, Frank and Cee are precarious characters that fail to perform their gender role properly, and eventually are exposed to hazard and harm. This research displays how African American

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Publication Date
Sun Jan 01 2012
Journal Name
Knowledge And Awareness Towards Cryptosporidiosis In Baghdad
Knowledge and awareness towards Cryptosporidiosis in Baghdad
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Knowledge and awareness towards cryptosporidiosis were assessed in this study during the period from April 2009 till June 2011, among 188 person of both gender which were divided in different groups and sub groups as following Group 1: include 48 physician from different hospitals and primary health care centers in Baghdad this group were sub divided into 30 Specialist doctors and 18 General practitioners doctors. Group 2 : include 45 teaching staff member from Biology department , Biotechnology department in University of Baghdad and AL-Nahrain University as well as teaching staff member from the college of medicine – University of Baghdad and University of Mustansiryah, this group were sub divided into 9 Ph.D and 36 M.Sc. + B.Sc. me

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Publication Date
Tue Jul 07 2020
Journal Name
Journal Of Mechanical Engineering Research & Developments
NOISE EFFECTS IN SKILL DISCRETION AND MODELING
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Diesel generators is widely used in Iraq for the purpose of maintaining electric power demand. Large number of operators engaged in this work encounters high level of noise generated by back pack type diesel generators used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known., in present research , quastionaire was adsministered 86 repondents in Baghdad city were exposured to wide range of noise level (80-110) dB(A) with different ages and they have different skill discretion levels. Noise levels A-weigthed decibles dB(A) were measured over 8 weeks two times aday during the 2019 summer using a sound level meter.For predicting the wo

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Publication Date
Tue Apr 18 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Glomerulogenesis and Histomorphometeric in Mus musculus Embryo
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In mammals, the kidneys originate in an embryo from the mesoderm through three excretory organs, namely: Pronephros, Mesonephros, and Metanephros. After the formation of Metanephros is completed, the kidneys begin to form nephrogenesis through mesenchymal cells located at the tip of the ureteric bud, that contribute in the formation of glomerulus and Renal tubules. The stages of glomerulus formation in the embryo of albino mice at the age of 14 to 19 days of gestation were studied. It was obtained after the sacrifice of the expectant mother and the kidneys were excised from the embryos and fixed using Aqueous Bouin's solution, Microscopic slices with a thickness of 6 microns were then made in a paraffin method and were photographed by a

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Early Baldness in Males and Hormonal Changes
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Androgenetic alopecia (AGA) or baldness is a common form of hair loss, affecting men more than women .The exact causes and pathogenesis of baldness are not well understood. A search for new drug is still needed. This study aims to evaluate the role of gonadotropins hormones in hair loss in males and its possibility to be used as treatment target. A total of 78 volunteers 43 with baldness and 35 healthy men were participated in this study. Their age ranged between (20-49) years, the studied groups were divided into two categories: firstly according to age (group1: 20-29 year), (group2: 30-39 year),and (group3: 40-49 year).Secondly according to baldness degree. LH and FSH were measured by using Enzyme Linked Immunosorbent Assay (ELISA) kits.

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Publication Date
Mon Jan 01 2018
Journal Name
The Tohoku Journal Of Experimental Medicine
Neonatal Seizures in Iraq: Cause and Outcome
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Publication Date
Sat Oct 17 2015
Journal Name
Monthly Notices Of The Royal Astronomical Society
Line and continuum variability in active galaxies
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