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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 03 2017
Journal Name
Journal Of Babylon University
Spectrophotometric Determination of Sulfamethoxazole in Pure and Pharmaceutical Preparations Based on Condensation Reaction Method
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A new, Simple, sensitive and accurate spectrophotometric methods have been developed for the determination of sulfamethoxazole (SMZ) drug in pure and dosage forms. This method based on the reaction of sulfamethoxazole (SMZ) with 1,2-napthoquinone-4-sulphonic acid (NQS) to form Nalkylamono naphthoquinone by replacement of the sulphonate group of the naphthoquinone sulphonic acid by an amino group. The colored chromogen shows absorption maximum at 460 nm. The optimum conditions of condensation reaction forms were investigated by (1) univariable method, by optimizing the effect of experimental variables (different bases, reagent concentration, borax concentration and reaction time), (2) central composite design (CCD) including the effect of

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Publication Date
Tue Apr 19 2022
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Effect of pioglitazone treatment on serum chemerin and vaspin levels in polycystic ovary syndrome.
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Abdominal fat synthesizes a variety of adipokines, including vaspin and chemerin, that affect the resistance to insulin. This research was conducted to demonstrate the effect of pioglitazone, one insulin sensitizer used to decrease insulin resistance, on these adipokines in   obese patients with polycystic ovary (PCOS). Twenty-five obese women with PCOS were treated with pioglitazone 15mg/bid for 12 weeks. Modifications in fasting blood glucose (FBG), serum fasting insulin (FSI), chemerin and vaspin serum levels, follicle stimulation hormone (FSH), luteinizing hormone (LH), testosterone (T), and in baseline and post-therapy were assessed. Body mass index decreased without any substantial variance after 12 weeks of piogl

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of serum levels Superoxide dismutase in women with polycystic ovarian syndrome and gingivitis
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Background: Polycystic ovary syndrome (PCOS) is the most common endocrine abnormality in women, there is an increasing evidence for an oxidative stress in PCOS that induce genomic and mitochondrial deoxyribonucleic acid damage that leads directly to reduced fertility. The objectives of this study are to assess and compare the periodontal health status by measuring clinical periodontal parameters (PLI, GI and BOP)as well as serum levels of superoxide dismutase at gingivitis ,gingivitis with PCOS and healthy periodontium groups, then correlate between clinical and biochemical parameters. Materials and Methods: 60 females with an age range between (25-40) years old had been tested and divided into3 groups ,the control group consists of (20) f

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Disturbance of Arginase Activity and Nitric Oxide Levels in Iraqi Type 2 Diabetes Mellitus
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This study is an attempt to find whether arginine metabolism dysregulation by arginase activity is related to hyperglycemia, followed by changes in nitric oxide (NO) generation in type 2 diabetic patients. This study includes 42 control subjects (Group I), and 92 Iraqi patients with type 2 diabetes mellitus (T2DM). The patient group was subdivided into two groups: Group II (54) with T2DM only and Group III (38) with T2DM and dyslipidemia (who were treating with atorvastatin along with diabetes treatment). The samples were obtained to measure arginase activity and NO levels. Serum arginase activity increased significantly in patients(groupII and groupIII) compared to control group. While serum NO level was significantly lower in diabetic pa

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Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Engineering
Evaluation of ANFIS and Regression Techniques in Estimating Soil Compression Index for Cohesive soils
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Generally, direct measurement of soil compression index (Cc) is expensive and time-consuming. To save time and effort, indirect methods to obtain Cc may be an inexpensive option. Usually, the indirect methods are based on a correlation between some easier measuring descriptive variables such as liquid limit, soil density, and natural water content. This study used the ANFIS and regression methods to obtain Cc indirectly. To achieve the aim of this investigation, 177 undisturbed samples were collected from the cohesive soil in Sulaymaniyah Governorate in Iraq. Results of this study indicated that ANFIS models over-performed the Regression method in estimating Cc with R2 of 0.66 and 0.48 for both ANFIS and Regre

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Effect of Saline Water and Potassium Fertilizer on Nitrogen Fixation in Pisum sativum L.
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Field experiment was conducted to test the effect of saline water 2 and7 dSm-1 potassium fertilizer rate 150,300 and 450 kg/donum on nitrogen fixation in Pisum sativum L. nodules. The experiment included anatomy study .Results water salinity ( 2,7 dSm-1) as a main plot and fertilizer rates as a sub plot. Results indicated that irrigation with saline water 7 dSm-¹ caused a significant decrease in N contents especially in the lower parts of the plants. The percentage of the N decreased in lower leaves to (0.01%) under 7dSm-¹ and 300 kg/donum fertilizer; however the percentage increased in the upper leaves to (2.80%) under with 2dSm-¹of irrigation water and 300 kg/ donum fertilizer rate. Fresh weight decreased to 6.26g under 7 dSm

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Publication Date
Fri Feb 15 2019
Journal Name
Journal Of Theoretical And Applied Information Technology
A system for rapid localization and intensity evaluation of saponins accumulation in plant tissues
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A fluorescence microscopy considered as a powerful imaging tool in biology and medicine. In addition to useful signal obtained from fluorescence microscopy, there are some defects in its images such as random variation in brightness, noise that caused by photon detection and some background pixels in the acquired fluorescence microscopic images appear wrongly auto-fluorescence property. All these practical limitations have a negative impact on the correct vision and analysis of the fluorescent microscope users. Our research enters the field of automation of image processing and image analysis using image processing techniques and applying this processing and analysis on one of the very important experiments in biology science. This research

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Publication Date
Fri Jan 01 2016
Journal Name
Al-kufa University Journal For Biology
natomical and Histological study of prosencephalon (Cerebrum) in Stock Dove Columba oenas Linnaeus, 1758
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Morphological and histological study was conducted to examine the structure of prosencephalon (Cerebrum) in Columba oenas (Linnaeus, 1758). Thirteen animals of C. oenas were used in the present study. The brains were excised, fixed and recessed for the preparation of microscope slides and used hematoxylin-eosin stain, methylene blue and Bielschowsky’s stain. The result of morphological study showed that the cerebrum is apportion of the prosencephalon and the largest part of the brain and the dorsal surface was smooth and convex and composed of two cerebral hemispheres. The cerebral hemisphere contains the cavity which called lateral ventricle. The hemispheres were connected by the anterior commissure. Histologyically the cerebral hemisphe

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of The Faculty Of Medicine-baghdad
CA-125, plasma fibrinogen and C-reactive protein in correlation with severity of preeclampsia.
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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Bisacodyl in Pure and Pharmaceutical Preparation via Oxidative Coupling Organic Reaction
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A simple, accurate and sensitive spectrophotometric way is used to determine Bisacodyl in pure and pharmaceutical preparations. The proposed method depends on using 2,4-Dinitrophenylhydrazine as chromogenic reagent . The method was based on the oxidative coupling reaction of Bisacodyl with 2,4-Dinitrophenylhydrazine with Sodium periodate in the presence of sodium hydroxide as alkaline media to form red water soluble dye product , that has a maximum absorption at ?max 522nm . Beer ,s law is obeyed in the concentration of (2.00–20.00) ?g.ml -1 .The molar absorptivity is (6505) L.mol-1.cm-1,a sandall sensitivity of(0.0555) ?g.cm-2), correlation coefficient of (0.9970) , Limitof detection (LOD) (0.0312 ?g.ml-1), limit of Quantitation (LOQ) (

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