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 May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determination of Phenol Components in Rachis and Leaves of Some Grape Varieties (Vitis vinifera L.)
...Show More Authors

    Total phenols, Proanthocyanidin, Catechin  and Epicatechin wrer extracted and determined in ten rachis and leaves of grape  varieties (Vitis vinifera L.) namely: Shadda Soudda, Rush Meo, Rossi 5, Kamali, Halawani, Black Monica, Dase Al-Anz,  Buhrizi, Rossi 7 and Thompson. through two seasons. The results indicated that the rachis of the tested varieties contain total phenol in concentration (2079.76 and 2557.59), (1458.18 and 2119.89), (2233.01 and 3322.26), (3106.22 and 4613.43), (3251.15 and 4739.05), (1668.88 and 2548.59) and (4163.11 and 6202.90). (3922.22 and 5848.17), (3359.03 and 4915.36) and (1035.45 and 1502.27) mg/kg for the tow seasons, respectively. The rachis of  the white grape varieti

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Study of character and diversity of vegetation (cultivated plants) in Al-aaras Tourst Island / Baghdad
...Show More Authors

Vascular plants that have been identified during the study seasons in the Island. The cultivated plants were 126 species belong to 103 genera and to 49 families of the year 2001-2002 . The natural vegetation in this Island has been subjected to a total disturbance and subsidence due to the comprehensive turbidity of the Island environment.Number of names of that natural vegetation has been mentioned in the study within the weed plants.The results of the study of the period of flowering and their attitudes show clear seasonal differences. During the cold months of winter, the number of the cultivated and the natural plants was at the rate of 15%.These kinds of flowers require high level of care to increase their numbers. While in the spring

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 17 2024
Journal Name
Veterinary World
Characterization of food color additives and evaluation of their acute toxicity in Wistar albino rats
...Show More Authors

Background and Aim: The use of food dyes can cause certain diseases, such as anemia and indigestion, along with other disorders, tumors, and even cancer. Therefore, this study aimed to determine the chemical nature and toxicity of some commercial dyes locally used in processed foods compared with standard food dyes. Materials and Methods: Three types of standard and commercial food color additives (Sunset Yellow, Tartrazine, and Carmoisine) were extensively examined. The chemical structures and functional groups of the dyes were evaluated by Fourier-transform infrared (FTIR) spectroscopy. The melting temperatures of the dyes were also determined by chemical thermal analysis. The acute toxicity test to evaluate the standard and commercial

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Wed Oct 07 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Correlation of Toxoplasmosis Seroprevalence and Serum Level of Interleukin-10 in Iraqi Breast Cancer Women
...Show More Authors

Toxoplasmosis is regarded as one of the most important global life-threatening diseases in immune-compromised people. The intracellular protozoon Toxoplasma gondii is the causative pathogen of toxoplasmosis. Aim of this study is to investigate the possible association between T. gondii infection and breast cancer (BC) in Iraqi women, also to assess the effect of T. gondiion interleukin 10 (IL-10) of the immune response. By ELISA method, blood samples from 81 women with breast cancer and 60 apparently healthy women have been examined for presence of anti-toxoplasmaantibodies, also the levels of serum IL-10 were estimated in these subjects. Results showed that women with BC had the highest prevalence rate of toxoplasmosis. The anti- T.gondii

... Show More
View Publication
Scopus Crossref
Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Temperature on Gas and Liquid Products Distribution in Thermal Cracking of Nigerian Bitumen
...Show More Authors

The increasing population growth resulting in the tremendous increase in consumption of fuels, energy, and petrochemical products and coupled with the depletion in conventional crude oil reserves and production make it imperative for Nigeria to explore her bitumen reserves so as to meet her energy and petrochemicals needs. Samples of Agbabu bitumen were subjected to thermal cracking in a tubular steel reactor operated at 10 bar pressure to investigate the effect of temperature on the cracking reaction. The gas produced was analyzed in a Gas Chromatograph while the liquid products were subjected to Gas Chromatography-Mass Spectrometry (GC-MS) analysis. Heptane was the dominant gas produced in bitumen cracking at all temperatures and the r

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Isolation and identification of intestinal parasites from Goats in some areas of Wasit Province, Iraq
...Show More Authors

The current study was conducted on goats in various parts of Wasit Province, Iraq, from November 2021 to April 2022. The study aims to find and identify intestinal parasites (IPs) in goats in Wasit province. The goat's fresh fecal specimens (n=180) include cysts, eggs, oocysts, trophozoites and larval stages. One hundred eighty sheep feces samples were collected, and more than one parasite was isolated from one sample (mixed infection). According to the data acquired, the overall prevalence of intestinal parasites in goats was 52.77 (95 samples). In the current investigation, eleven distinct (IPs) species with infection rates were identified, including Toxocara vitulorum (Goeze, 1782) (16.66 %), Cryptosporidium sp.( Tyzzer, 1907) (1

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Wed Aug 01 2018
Journal Name
International Journal Of Novel Research In Electrical And Mechanical Engineering
Use of Panel Method in High Subsonic and Transonic Aerodynamic Analysis of Complex Aircraft Configuration
...Show More Authors

The application of low order panel method with the Dirichlet boundary condition on complex aircraft configuration have been studied in high subsonic and transonic speeds. Low order panel method has been used to solve the case of the steady, inviscid and compressible flow on a forward swept wing – canard configuration with cylindrical fuselage and a vertical stabilizer with symmetrical cross section. The aerodynamic coefficients for the forward swept wing aircraft were calculated using measured wake shape from an experimental work on same model configuration. The study showed that the application of low order panel method can be used with acceptable results

View Publication
Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Role of Glycine-to-Nitrate Ratio in Physical and Magnetic Properties of Zn-Ferrite Powder
...Show More Authors

     We report  the influence of different glycine-to-nitrate ratios on the physical and magnetic properties for synthesized zinc-ferrite by  microwave-assisted combustion route. Phase impurity and surface morphology investigated with XRD analysis and field emission- scanning electron microscopy, indicated that  spinel structure  were  formed.Average particles size increased  with the decrease of glycine to nitrate ratio. Magnetic measurement  results indicated that  high values of saturation magnetization  were produced with low  glycine/nitrate ratio. Optical properties of  the investigated ferrites exhibited photo absorption from UV to visible region with 

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Tue Sep 29 2020
Journal Name
Iraqi Journal Of Science
Hydrochemical Assessment of Groundwater and Some Springs in Qazaniyah Area, Diyala province, East of Iraq
...Show More Authors

The Qazaniyah study included the analysis of 18 wells and 2 springs for the dry period in October 2018 and the wet period in April 2019, including the analysis of physical and chemical properties and the study of heavy elements (Fe, Zn, Cd, Pb, Ni and Cu).The results showed that the water wells and springs for the two periods are highly mineralized and characterized by low alkalinity and very high hardness. Water was fresh in some wells and salty in the others, whereas it was fresh in the springs. Most  of the wells had sodium chloride type, except the wells 12, 7, 6, and 5 which were of Calcium chloride type. The springs for both seasons had calcium chloride type. Based on the World Health Organization criteria ,  all the well

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Alteration of cell aggregation and adhesion in Dictyostelium amoeba by an overexpression of paracaspase protein
...Show More Authors

Dictyostelium discoideum amoeba is a powerful system to study gene function through genetic and functional analysis. Paracaspase (Pcp) is a caspase-like protein that has recently identified in D. discoideum. Study paracaspase molecular function in Dictyostelium will provide insight into its cellular role in more complex organisms and the possibility to use it as a drug target against the parasitic amoeba. In this study, pcp was tagged with Green Fluorescent Protein (GFP) and over-expressed in the cell. The knockout version of pcp (pcp-) was also investigated. In the course of our examination, it was observed that cells overexpress Pcp was unable to complete the developmental process, leading us to examine its role in development. Those c

... Show More
View Publication Preview PDF