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 Nov 24 2021
Journal Name
Iraqi Journal Of Science
Evaluation of CD14 expression in Helicobacter pylori positive and Helicobacter pylori negative gastritis
...Show More Authors

Monocytes are considered a key mediator of inflammatory cytokine secretions during inflammation. This study evaluates CD 14 expression in gastritis tissue biopsies of H. pylori and none H. pylori gastritis. This cross-sectional study involved 60 gastritis patients that have been classified into H. pylori positive (n=30) and H. pylori negative (n=30). Formalin fixed paraffin embedded tissue blocks were sectioned and immune-peroxidase staining with anti-CD14, then compared between study groups and clinical parameters. The results showed a marked difference in the percentage of expression in mild and severe intensity of inflammation sub-groups, the results showed a higher percentage of CD14 immunoreactivity (18.29±5.84 vs. 10.2±3.89, p=0.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Morphological and Growth Properties of Albino Rat Bone Marrow Stromal Cells In Vitro
...Show More Authors

   The potential use of bone marrow stromal cells as a cellular therapy for chronic diseases relies on the ability of the cell to replicate extensively in vitro.For this reason the present study investigated the replication lifespan and examined the growth properties of albino rats mesenchymal stem cells(MSCS)in vitro. To establish an in vitro system for isolating and culturing the  MSCs of albino rats and to provide research data for its further application,the bone marrow (BM)was collected from young male rats and separated by gradient centrifugation.Then, the mononuclear cells(MNCs) were retrieved from the buffy layer and cultured in Modified Eagle,s Medium (MEM) supplemented with 10%Fetal Calf Serum (FCS)and incubation

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 20 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
MORPHOLOGICAL, ANATOMICAL AND GEOGRAPHICAL DISTRIBUTION STUDIES OF SPECIES Horwoodia dicksoniae (Turrill) IN IRAQ
...Show More Authors

 This research aims to study the morphological anatomical characteristics and geographical distribution of the species Horwoodia dicksoniae (Turrill) belong to Brassicaceae family in Iraq. The results were revealed the morphological characteristics of the root, stem, leaves, fruits and seeds, abaxial surface of the leaf characterized by covered with simple hairs. The fruits were circular in shape with wide wing and have one seed. The seeds were conical shape and pustular surface configuration. The anatomical characteristics of the root, stem, and leaf were studied and the cross-section of the root was characterized by thick periderm layer and cortex layer consisting primarily of parenchyma cells, stem cross section was characterize

... Show More
Scopus (6)
Crossref (1)
Scopus Crossref
Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Clinical and Histopathological Features of Ovarian Cancer in Iraq, Baghdad Between 2014-2020
...Show More Authors

     Ovarian cancer is a heterogeneous disease with disparities in clinical performance and consequences. It is a cluster of numerous subtypes with diverse biological topographies that cause alterations in response to treatments, relapse rates, and endurance. This task was designed to investigate the epidemiology of the diagnosed cases of ovarian cancer from 2014 to 2020 in Baghdad. A total of 51 cases of different ovarian cancer samples were collected from Al-Elwea Maternity Hospital and Medical City Teaching Hospital, Baghdad. Clinical information including patients' age, tumor size and location, pathological grade and stage were also collected. Results revealed high incidence of OC in patients at age of ˂55 years for the rate 59%

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (1)
Scopus Crossref
Publication Date
Thu Jun 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Detection of BRAF Gene in Some Iraqi Bowel Inflammation and Colorectal Cancer Patients
...Show More Authors

The impacts of the inflammatory process on neoplasia development were observed in many cancer, it has a great role in the etiology, development and progression of invasive colorectal tumors. This study was designed to investigate the BRAF mutation and assist the clinicopathological parameter in some Iraqi bowel inflammation and colorectal cancer patients. Thirty patients were enrolled in this study (15 suffering bowel inflammation and 15 having colorectal cancer). BRAF gene was screened for the presence of mutations using PCR technique and direct  sequencing. .The results revealed no BRAF mutation in position 1799 for exon fifteen in both samples of bowel inflammation and colorectal cancer. These results were confirmed previous arti

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and in Vitro Evaluation for Different Types of Ondansetron Hydrochloride Transdermal Patches
...Show More Authors

This research aims to develop transdermal patches of Ondansetron hydrochloride (OSH) with different types of polymers, ethyl cellulose and, polyvinyl pyrrolidone k30 in a ratio (3:0.5,3:1,3:2,2:1,1:1) with propylene glycol 20%w/w as a plasticizer. Prepared transdermal patches were evaluated for physical properties. The compatibility between the drug and excipients was studied by Differential scanning calorimetry (DSC), where there is no interaction between the drug and polymers. From the statistical study, there is a statistical difference between all the prepared formulations p<0.05. In-vitro Release study of transdermal patches was performed by using a paddle over the disc. The release profile of OSH follow

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Thu May 17 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Determination of Osteocalcin, Bone Alkaline Phosphatase, and Lysyl Oxidase in Iraqi Acromegalic Patients
...Show More Authors

    This study was aimed to determine bone formation markers (OST and BALP) and lysyl oxidase in diabetes and non-diabetes Iraqi acromegaly patients in addition to find the relationship among these parameters. The present study conducted 60 acromegalic patients (30 diabetes & 30 non diabetes) attending National Diabetes Center / AL-Mustansiriya University/Baghdad, and 30 healthy individuals as a control group aged (35-60) years. All patients were administrated Sandostatin drug, and they were diagnosed by physician in the hospital.FBG, GH, IGF-1, OST, BALP, and LOX were determined in all groups. The results showed a highly significant rise in all parameters (GH, IGF-1, FBG, OST, BALP, and LOX values in serum of all pati

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of sintering time on Bi1.6Pb0.4Sr1.8Ba0.2Ca2Cu3O10+? compound quenched in air and liquid nitrogen
...Show More Authors

High temperature superconductor with nominal composition Bi1.6Pb0.4Sr1.8Ba0.2Ca2 Cu3O10+? was prepared by solid state reaction method. Two sets of samples have been prepared .The first one was quenched in air; the second set was quenched in liquid nitrogen. X-ray diffraction analyses showed an orthorhombic structure with two phases, high –Tc phase (2223) and low-Tc phase (2212) in addition to that impure phase was found. It has been observed that quenched in air samples display a sharp superconducting transition and a higher-Tc phase than that of the quenched in liquid nitrogen samples.

View Publication Preview PDF
Crossref
Publication Date
Thu Jan 13 2022
Journal Name
Iraqi Journal Of Science
Association between MethylenetetrahydrofolateReductase (MTHFR) GenePolymorphisms and breast cancer in sample of Iraqi women
...Show More Authors

Folate metabolism is fundamental and essential for DNA structure synthesis and repair. Change in genes that participate in folate metabolism can be linked with different types of malignant tumor, Therefore, this study was conducted to find out the association between methylenetetrahydrofolatereductaseMTHFR gene polymorphisms and risk of breast cancer in a sample of Iraqi patients. One Single Nucleotide Polymorphism ( SNP) including MTHFR C677T was calculated using a tetra primer ARMS PCR experiment assay. The results explained that (MTHFR C677T) consists of three genotype (CC, CT, TT), The CC genotype was the most frequent in patients and control group ( 40.00%) and(60.00%) ,respectively, while the lowest frequency was for TT genotype(26

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
2018 International Conference On Advanced Science And Engineering (icoase)
Performance of BCH and RS Codes in MIMO System Using MPFEC Diversity Technique
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Crossref