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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
Tue Sep 01 2020
Journal Name
Asian Journal Of Pharmacy And Pharmacology
Clinical manifestations and maternal outcomes of COVID-19 in pregnancy: A systematic review
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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Microwave losses of nanostructure Li-Ni ferrites in X-band and Ku-band
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The molar ratio(x) of Li-Ni ferrites in the formula Li0.5-0.5xNixFe2.5-
0.5xO4 was varied in range 0.1-1.0 by hydrothermal process. The
XRD, SEM, and TEM tests were conducted to examine the samples
crystalline phase and to characterize the particles shapes and sizes.
The high purity spinel structure was obtained at med and high x
values. SEM and TEM images showed the existence of different
ferrite particles shapes like nanospheres and nanorods. The
maximum particle size is around (20nm). These size encourage
occurrence of super paramagnetic state. The reflection loss and
insertion loss as microwave losses of Li-Ni ferrite-epoxy composite
of 1mm thickness and mixing ratio 39.4 wt was investigated. The
mini

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Publication Date
Mon Mar 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Optimization of Hole Cleaning and Cuttings Removal in High Inclined Till Horizontal Well
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The goal of this experimental study is to determine the effects of different parameters (Flow rate, cuttings density, cuttings size, and hole inclination degree) on hole cleaning efficiency. Freshwater was used as a drilling fluid in this experiment. The experiments were conducted by using flow loop consist of approximately 14 m (46 ft) long with transparent glass test section of 3m (9.84 ft.) long with 4 inches (101.6 mm) ID, the inner metal drill pipe with 2 inches (50.8 mm) OD settled with eccentric position positive 0.5. The results obtained from this study show that the hole cleanings efficiency become better with high flow rate (21 m3/hr) and it increase as the hole inclination angles increased from 60 to 90 degree due to dominated

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
A sensitive spectrophotometric determination of tadalafil in pharmaceutical preparations and industrial wastewater samples
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A simple, accurate, precise, rapid, economical and a high sensitive spectrophotometric method has been developed for the determination of tadalafil in pharmaceutical preparations and industrial wastewater samples, which shows a maximum absorbance at 204 nm in 1:1 ethanol-water. Beer's law was obeyed in the range of 1-7?g/ mL ,with molar absorptivity and Sandell ? s sensitivity of 0.783x105l/mol.cm and 4.97 ng/cm2respectively, relative standard deviation of the method was less than 1.7%, and accuracy (average recovery %) was 100 ± 0. 13. The limits of detection and quantitation are 0.18 and 0.54 µg .ml-1, respectively. The method was successfully applied to the determination of tadalafil in some pharmaceutical formulations

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical Expressions of AKT, ATM and Cyclin E in Oral Squamous Cell Carcinoma
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Background: Understanding the pathogenesis and molecular basis of Oral Squamous Cell Carcinoma (OSCC) has increased rapidly over the past few years that is essential to improve patient's prognosis and treatment modalities. The purpose of this study to evaluate the Immunohistochemical expressions of AKT, ATM, AND Cyclin E in oral squamous cell carcinoma Materials and methods: This study was performed on a forty formalin-fixed paraffin-embedded blocks which histopathologically diagnosed as Oral Squamous Cell Carcinoma. All cases were collected from the Histopathological Laboratory from patients treated surgically at Maxillofacial surgery Department at Ramadi Teaching Hospital, Iraq. Results: The immunohistochemical staining of AKT showed pos

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Publication Date
Fri Jan 01 2021
Journal Name
Annals Of Tropical Medicine And Public Health
SPECTROPHOTOMETRIC DETERMINATION OF DIPHENHYDRAMINE HCL IN PURE AND PHARMACEUTICAL FORMULATIONS USING THYMOL BLUE
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This approach was developed to achieve an accurate, fast, economic and sensitivity to estimation of diphenhydramine Hydrochloride. The dye that produced via reaction between diphenhydramine HCl with thymol blue in acidic medium pH ≈ 4.0. The ion pair method include an optimization study to formed yellowcolored that extraction by liquid – liquid method. The product separated of complexes by using by chloroform solution measured spectrophotometry at 400 nm. The analysis data at optimum conditions showed that linearity concentration in a range of calibration curve 1.0 – 50 μg /mL, limit of detectionand limit of quantification 0.0786 and 0.2358 μg/mL respectively. The molar absorptivity and Sandell’s sensitivity were 1.8 × 10 -4 L/mo

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Publication Date
Tue Mar 05 2019
Journal Name
Biomedical And Pharmacology Journal
Prevalence and Public Health Importance of Hydatidosis in Sheep Slaughtered by Unlicensed Ways
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Hydatidosis is a zoonotic, helminthes parasitic disease that cause veterinary and human problems due to economic burden. Amis of the current study was to estimate the prevalence rate of hydatidosis infecting different organs of sheep slaughtered in street. In addition, investigate the relationship between age, gender and the infected rates in some Baghdad areas during a period from may to end of July 2018.A total of 188 sheep was examined for detection of Hydatid cyst in different organs using macroscopic and microscopic examination The overall prevalence rate of 47.9% was recorded. The results indicate non significant differences according to age and gender, the highest rate 57% was observed in sheep more than one year old compare

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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Evaluation of some Biochemical and Hematological Parameters in Patients with Chronic Kidney Disease
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Background: Chronic kidney disease is a condition that results from an indefinite change in the structure and function of the kidneys. A slow, steady progression characterizes it and is irreversible.  Objectives: This study aims to evaluate the findings of certain biochemical and hematological tests in samples from Iraqi CKD patients.  Methods: This study included 90 subjects, where 70 patients with chronic kidney disease and 20 healthy individuals. Blood samples were collected from the patients during their visits to Ghazi Al-Hariri Surgical Specialties' Hospital- Medical City, Baghdad, Iraq. Age, sex and body mass index were assessed for each participant followed by renal function tests [serum blood urea, creatinine, uric acid a

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Publication Date
Thu Dec 06 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Effects of Vitamin E and Q10 Supplementation against Doxorubicin-Induced Neurotoxicity in Rats
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Publication Date
Fri Sep 27 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Clinical Assessment and Cytomorphometric Analysis of Buccal Mucosal Cells in Behçet’s Disease Patients
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Background: Behçet’s disease (BD) is a disorder of systemic inflammatory condition. Its important features are represented by recurrent oral, genital ulcerations and eye lesions. Aims. The purpose of the current study was to evaluate and compare cytological changes using morphometric analysis of the exfoliated buccal mucosal cells in Behçet’s disease patients and healthy controls, and to evaluate the clinical characteristics of Behçet’s disease. Methods. Twenty five Behçet’s disease patients have been compared to 25 healthy volunteers as a control group. Papanicolaou stain was used for staining the smears taken from buccal epithelial cells to be analyzed cytomorphometrically. The image analysis software has been used to

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