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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
Fri Jan 01 2010
Journal Name
Conference Proceedings
Assessing the accuracy of 'crowdsourced' data and its integration with official spatial data sets
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Scopus (19)
Scopus
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
The Removal of Zinc, Chromium and Nickel from Industerial Waste-Water Using Banana Peels
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The current study was designed for using banana peels to remove zinc, chromium and nickel from industrial waste-water. Three forms of these peels (fresh, dried small pieces and powder) were tested under some environmental factors such as pH, temperature and contact time. Current data show that banana peels are capable of removing zinc, chromium and nickel ions at significant capacity. Furthermore, the powder of banana peels had highest capability in removing all zinc, chromium and nickel ions followed by fresh peels whilst dried peels had the lowest bioremoving capacity again for all metals under test. The highest capacity was for chromium then nickel and finally zinc. All these data were significantly (LSD peel forms = 2.761 mg/l, LSD m

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Publication Date
Sat Jan 02 2021
Journal Name
Al-qadisiyah Journal For Engineering Sciences
Improving the Moisture Damage Resistance of HMA by Using Ceramic Fiber and Hydrated Lime
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The Moisture damage is considered as one of the main challenge for the experts in the field of asphalt pavement design. The aims of the present study is to modify moisture resistance of the asphalt concrete by utilizing ceramic fibers as a type of reinforcement incorporated with hydrated lime. For this purpose, a penetration grade of the asphalt cement (40-50) was utilized as a binder with an aggregate of the maximum nominal size of 12.5mm and mineral filler limestone dust. A series of specimens has been fabricated by utilizing 0.50, 1.0, 1.5, and 2.0 percentages of ceramic fibers. For each of these contents, another subsequent group of specimens with hydrated lime with 0.0, 1.0, 1.5, and 2.0 percentages were moulded. For the additi

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Crossref (1)
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Results In Physics
Radioactivity effect on the shape of even-even nuclei for uranium and thorium series
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The purpose of present work is to study the relationship of the deformed shape of the nucleus with the radioactivity of nuclei for (Uranium-238 and Thorium-232) series. To achieve our purposes we have been calculated the quadruple deformation parameter (β2) and the eccentricity (e) and compare the radioactive series with the change of the and (e) as indicator for the changing in the nucleus shape with the radioactivity. To obtain the value of quadruple deformation parameter (β2), the adopted value of quadruple transition probability B (E2; 0+ → 2+) was calculated from Global Best fit equation. While the eccentricity (e) was calculated from the values of the minor and major ellipsoid axis’s (a & b). From the results, it is obvi

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Crossref (3)
Crossref
Publication Date
Sun Dec 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study the Effect of Using Microwave Radiation and H-Donors on Improving Heavy Oil
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The present research has investigated the effect of microwave energy on improving the flow properties of heavy crude oil. The fragmentation of crude oil molecules was carried out with and without using 1 and 10 wt. % concentration of various types of H-donors like tetralin, cyclohexane, and naphtha.  Microwave power of 320, 385, and 540 W and radiation time 1-9 min, and temperature were studied. The kinematic viscosity and asphaltene content were measured for evaluation the improving of heavy crude oil.

   Results show that viscosity of crude oil decreased with increase H-donor concentration, a maximum percentage of viscosity reduction was10.63 % for tetralin at 6 min radiation time, while 8.67%, and 7.34% for cycl

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Using GPR Technique Assessment for Study the Sub-Grade of Asphalt and Concrete Conditions
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The Ground Penetrating Radar (GPR) is frequently used in pavement engineering
for road pavement inspection. The main objective of this work is to validate
nondestructive, quick and powerful measurements using GPR for assessment of subgrade
and asphalt /concrete conditions. In the present study, two different antennas
(250, 500 MHz) were used. The case studies are presented was carried in University
of Baghdad over about 100m of paved road. After data acquisition and radar grams
collection, they have been processed using RadExplorer V1.4 software
implementing different filters with the most effective ones (time zero adjustment and
DC removal) in addition to other interpretation tool parameters.
The interpretatio

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Publication Date
Wed Feb 05 2003
Journal Name
. Sc. Conf. Of The College 5th Of Eng. Univ. Of Baghdad 2003
COMPUTATIONAL AND EXPERIMENTAL INVESTIGATION OF THE AERODYNAMIC CHARACTERISTICS FOR A FORWARD SWEPT WING AIRCRAFT
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The aerodynamic characteristics of the forward swept wing aircraft have been studied theoretically and experimentally. Low order panel method with the Dirichlet boundary condition have been used to solve the case of the steady, inviscid and compressible flow. Experimentally, a model was manufactured from wood to carry out the tests. The primary objective of the experimental work was the measurements of the wake dimensions and orientation, velocity defect along the wake and the wake thickness. A blower type low speed (open jet) wind tunnel was used in the experimental work. The mean velocity at the test section was (9.3 m/s) and the Reynolds number based on the mean aerodynamic chord and the mean velocity was (0.46x105). The measurements sho

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Publication Date
Sat Apr 16 2022
Journal Name
Pakistan Journal Of Medical And Health Science
Evaluation the effect of Bacteriophage against Pseudomonas aeruginosa isolated from wounds and burns infections.
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Publication Date
Fri Apr 19 2019
Journal Name
Iraqi Journal Of Science
The Structural and Morphological Properties of Heat Treated Hybrid Blend ZnPc/CdS Thin Films
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CdS Nps (inorganic material) was prepared by the chemical reaction method. ZnPc (organic material) and CdS thin films were prepared separately to compare their characterization with the hybrid BHJ blend ZnPc/CdS thin film (2ml:2ml) by spin coating technique. The structural and morphological properties of the prepared thin films have been measured by XRD and AFM respectively. The XRD pattern for both as-deposited and annealed CdS nanoparticle films shows a hexagonal structure. The crystallite size behavior of as deposited ZnPc films and annealing at 423K for 1h, 2h and 3h was approximately similar to the behavior of heat treated blended films. The grain size was measured by AFM, which decreaseds with annealing temperature for ZnPc films,

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Publication Date
Fri Dec 08 2023
Journal Name
Iraqi Journal Of Science
The removal of Zinc, Chromium and Nickel from industrial waste water using Corn cobs
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The aim of this study was to use low cost adsorbents, which consist of corn cobs as plant wastes adsorbents in treatment of Industrial waste water by fixed bed column technique and study the effect of two variables (pH value and contact time). The sample of plant waste (Corn cobs) was tested to determine its activity which gives the best performance in heavy metals removal and other pollutants (TSS, TDS and COD). Adsorption tests showed the corn cobs adsorbents had significant heavy metal removal efficiency. The best removal efficiency 95.05% of Cr was occurred at pH 5.4 and 4.18hr. Higher removal efficiency 99.90% of Ni was occurred at pH 6.5 and 2.38hr. While, lower removal efficiency 91.35% for Zn obtained at pH 6.5 and 0.15hr. Remova

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