Preferred Language
Articles
/
jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
...Show More Authors

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.                                                                                     

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Irony in conceptual art (An analytical study )
...Show More Authors

In the 20th century, the concept of "sarcasm" has relatively prevailed, and in this sense, it is a method in the art of conversation that wants to keep the question about the intended meaning, that is, "saying something and suggesting its opposite."
There are other concepts that indicate that sarcasm is saying something in a way that provokes the recipient of the statement an infinite number of different interpretations, with multiple readers of different interpretations. While the philosophy of irony stands by the standards of things, exaggeration or minimization, this manipulation takes place within the enjoyment. However, it's a method to present sharp criticism in an atmosphere of criticism that differs from generation to gener

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Bayesian Estimator for the Scale Parameter of the Normal Distribution Under Different Prior Distributions
...Show More Authors

In this study, we used Bayesian method to estimate scale parameter for the normal distribution. By considering three different prior distributions such as the square root inverted gamma (SRIG) distribution and the non-informative prior distribution and the natural conjugate family of priors. The Bayesian estimation based on squared error loss function, and compared it with the classical estimation methods to estimate the scale parameter for the normal distribution, such as the maximum likelihood estimation and th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Adolescents' Quality of life in Hilla City
...Show More Authors

Objective(s): The present study describes the quality of life (QOL) among adolescents with age of (12-22) year old and identifies factors that may be associated with it. Methodology: A cross-sectional design is carried throughout to evaluate adolescents' quality of life in Hilla City for the period of September 2nd 2016 to November 6th 2016. The present study is conducted in different settings that include schools and colleges in Hilla City. A non-probability "purposive" sample of (144) participant is selected and comprised of (50%) males and (50%) females. An instrument is constructed for the intent of the st

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
easurement & Analyses costs of quality& effect in strategic performance: An Application research in construction industry– Saad public company
...Show More Authors

Many economic entities working in multiple industrial fields suffer fromlow techniques in using modern administrative means in their works. The mostused tool in measuring required procedures is to adopt and use quality costs. inspite of complications and bronchial of operations in construction projects, Theresearcher was able to find a structure to quality costs according to traditionclassification (prevention, Appraisal, failure) which enables the calculation ofthese costs and then analyze results and setting standards which can beimplemented in evaluating strategic performance for targeted project. and theforge research in theoretical fly to quality and costs concerning it inconstruction section , as well as strategically performance a

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 19 2021
Journal Name
Iraqi Journal Of Science
Prevalence of anemia and determination of some hematological parameters among pregnant women in Baghdad city
...Show More Authors

From 124 women in different stage of pregnancy ,there were 83 (67%) conceded
anemic and 41(33%) were non anemic ,there were 54(65%) suffering from iron
deficiency anemia. According to the form of anemia , 27 (32.5%) were suffering
from mild anemia, 41 (49.4%) moderately anemia while15 (18.1%) severe anemia
The number of anemic pregnant women from Baghdad was 39 (47%) and the
internally displaced anemic pregnant women 44 (53%). the anemic pregnant women
who were primigravida 36 (43.4%), while the pregnant women who were multipart
gravida 47 (56.6%) .The number of anemic pregnant women was 26(31.3%) for age
of 17-27y ,33(39.8%) for age of 28-37y and 24(28.9% )for age of 38-45y .while the
number of anemic pregnant

... Show More
View Publication Preview PDF
Publication Date
Sat Aug 25 2018
Journal Name
Oriental Journal Of Chemistry
Estimation of preptin in serum of Thyroid Dysfunction Patients and its Relationship with other Parameters
...Show More Authors

The research includes a clinical study of Preptin with other parameters. The normal value of preptin in hypothyroidism (2638.4±280.0) in female while (2960.4±256.6) in male, in hyperthyroidism (589.0±90.1) in male, while in female (993.2±103.9), diabetes (2465.6±282.4) in female, in male (2085.5±282.8), in diabetes & hypothyroidism (3314.3±177.3) in male,(3179.4±265.7) in female, but control group in female (427.8±60.4), in male (384.7±62.4) at age (20-45) years they were divided into five groups: group one (G1) consisted of 30 hypothyroidism. The two group (G2) consisted of 30 patients with hyperthyroidism. And three group (G3) consisted of 30 healthy group, four group (G4) consisted of 30 patient with diabetes, and five group (G

... Show More
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Clinical And Diagnostic Research
Treatment of Fistula-In-Ano with Tight (Cutting) Seton: Analysis of Outcomes and Efficacy Assessment
...Show More Authors

View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Mathematical Model, Simulation and Scale up of Batch Reactor Used in Oxidative Desulfurization of Kerosene
...Show More Authors

   In this paper, a mathematical model for the oxidative desulfurization of kerosene had been developed. The mathematical model and simulation process is a very important process due to it provides a better understanding of a real process. The mathematical model in this study was based on experimental results which were taken from literature to calculate the optimal kinetic parameters where simulation and optimization were conducted using gPROMS software. The optimal kinetic parameters were Activation energy 18.63958 kJ/mol, Pre-exponential factor  2201.34 (wt)-0.76636. min-1  and the reaction order 1.76636. These optimal kinetic parameters were used to find the optimal reaction conditions which

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Wed Jan 09 2008
Journal Name
Iraqi Journal Of Agricultural Sciences 39 (3)‏
IFNFLUENCES OF IRRIGATION WITH MAGNETIZED WATER AND FOLIAR FERTILIZATION IN MINERAL CONTENTS OF ORANGE LEAVES.‏
...Show More Authors

Publication Date
Tue Jan 15 2008
Journal Name
Iraqi Journal Of Agricultural Sciences 39 (2)‏
EFFICIENCY OF Trichoderma spp. ISOLATES IN ENHANCING SEEDS GERMINATION AND SEEDING GROWTH OF SOUR ORANGE‏
...Show More Authors