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
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Remediation of Groundwater Contaminated with Copper Ions by Waste Foundry Sand Permeable Barrier
...Show More Authors

The permeable reactive barrier (PRB) is one of the promising innovative in situ groundwater remediation technologies, in removing of copper from a contaminated shallow aquifer. The 1:1- mixture of waste foundry sand (WFS) and Kerbala’s sand (KS) was used for PRB. The WFS was represented the reactivity material while KS used to increase the permeability of PRB only. However, Fourier-transform infrared (FTIR) analysis proved that the carboxylic and alkyl halides groups are responsible for the sorption of copper onto WFS. Batch tests have been performed to characterize the equilibrium sorption properties of the (WFS+KS) mix in copper- containing aqueous
solutions. The sorption data for Cu+2 ions, obtained by batch experiments, have be

... Show More
View Publication Preview PDF
Crossref (14)
Crossref
Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Gas sensitivity properties of TiO2/Ag nanocomposite films prepared by pulse laser deposition
...Show More Authors

In this study, a double frequency Q-switching Nd:YAG laser beam (1064 nm and λ= 532 nm, repetition rate 6 Hz and the pulse duration 10ns) have been used, to deposit TiO2 pure and nanocomposites thin films with noble metal (Ag) at various concentration ratios of (0, 10, 20, 30, 40 and 50 wt.%) on glass and p-Si wafer (111) substrates using Pulse Laser Deposition (PLD) technique. Many growth parameters have been considered to specify the optimum condition, namely substrate temperature (300˚C), oxygen pressure (2.8×10-4 mbar), laser energy (700) mJ and the number of laser shots was 400 pulses with thickness of about 170 nm. The surface morphology of the thin films has been studied by using atomic force microscopes (AFM). The Root Mean Sq

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Experimental Evaluation of PV Panel Efficiency Using Evaporative Cooling Integrated with Water Spraying
...Show More Authors

In this work, an inventive photovoltaic evaporative cooling (PV/EC) hybrid system was constructed and experimentally investigated. The PV/EC hybrid system has the prosperous advantage of producing electrical energy and cooling the PV panel besides providing cooled-humid air. Two cooling techniques were utilized: backside evaporative cooling (case #1) and combined backside evaporative cooling with a front-side water spray technique (case #2). The water spraying on the front side of the PV panel is intermittent to minimize water and power consumption depending on the PV panel temperature. In addition, two pad thicknesses of 5 cm and 10 cm were investigated at three different water flow rates of 1, 2, and 3 lpm. In Case #1,

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Theoretical Studies of Sum Optical Properties for InAs (001) by Surface Differential Reflectivity
...Show More Authors

The real and imaginary part of complex dielectric constant for InAs(001) by adsorption of oxsagen atoms has been calculated, using numerical analysis method (non-linear least square fitting). As a result a mathematical model built-up and the final result show a fairly good agreement with other genuine published works.

View Publication Preview PDF
Crossref
Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Deep Oxidative Desulfurization of Model fuels by Prepared Nano TiO2 with Phosphotungstic acid
...Show More Authors

In this study, nano TiO2 was prepared with titanium isopropoxide (TTIP) as a resource to titanium oxide. The catalyst was synthesized using phosphotungstic acid (PTA) and, stearyl trimethyl ammonium bromide (STAB) was used as the structure-directing material. Characterization of the product was done by the X-ray diffraction (XRD), X-ray fluorescent spectroscopy (XRF), nitrogen adsorption/desorption measurements, Atomic Force Microscope (AFM) and Fourier transform infrared (FTIR) spectra, were used to characterize the calcined TiO2 nanoparticles by STAB and PWA. The TiO2 nanomaterials were prepared in three crystalline forms (amorphous, anatase, anatase-rutile). The results showed that the

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
BEARING CAPACITY OF SHALLOW FOOTING ON SOFT CLAY IMPROVED BY COMPACTED FLY ASH
...Show More Authors

Low bearing capacity of weak soil under shallow footings represents one of construction problems.
Kaolin with water content converges to liquid limit used to represent the weak soil under shallow
footing prototype. On the other hand, fly ash, which can be defined as undesirable industrial waste
material, was used to improve the bearing capacity of the soft soil considered in this research. The soft
soil was prepared in steel box (36×36×25) cm and shallow square footing prototype (6×6) cm were
used .Group of physical and chemical tests were conducted on kaolin and fly ash. The soft soil was
improved by a bed of compacted fly ash placed under the footing with dimensions equal to that of
footing but with different de

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jan 13 2021
Journal Name
Iraqi Journal Of Science
Bio-charge Elastic Characterization for A Qualitative Perspective of Innovative Bio-Composite Materials
...Show More Authors

In order to save natural resources, recycling necessarily becomes a top priority for all of us, to save exhaustible resources, produce green energy and preserve the environment.
In this perspective, we are trying to valorize a waste of animal origin, largely neglected by the actors of materials, through an industrial transformation into a biological charge to make new sustainable bio-composite materials.
Using a tensile test bench, we try to mechanically characterize this biomaterial of renewable resources that, unlike eco-composites, has been neglected by the material actors.
Obtained from waste, with a high recycling potential and from renewable resources, the bio-charge to be analyzed will be injected, later in different poly

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Calculations of Signal to Noise Ratio (SNR) for Free Space Optical Communication Systems
...Show More Authors

In this paper, we calculate and measure the SNR theoretically and experimental for digital full duplex optical communication systems for different ranges in free space, the system consists of transmitter and receiver in each side. The semiconductor laser (pointer) was used as a carrier wave in free space with the specification is 5mW power and 650nm wavelength. The type of optical detector was used a PIN with area 1mm2 and responsively 0.4A/W for this wavelength. The results show a high quality optical communication system for different range from (300-1300)m with different bit rat (60-140)kbit/sec is achieved with best values of the signal to noise ratio (SNR).

View Publication Preview PDF
Crossref
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Effect of Tail Regulators on Euphrates River Flood Capacity at Al Nassiriyah City
...Show More Authors

Euphrates River extends about 125 km within the study area located in Annassiriyah City, Dhi Qar Governorate, Iraq. The impact of the seven hydraulic structures on the discharge capacity of the Euphrates River needs to be considered. The main objectives of this research are to increase the discharge capacity of Euphrates River within Annassiriyah City during flood seasons and study the impact of these hydraulic structures on the river capacity by using HEC-RAS 5.0.3 software. Five scenarios were simulated to study the different current condition of Euphrates River within Annassiriyah City. Other additional four scenarios were implemented through river training to increase the river capacity to 1300 m³/s; it is the flood

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Histopathological changes of mice liver induced by an Aloe vera whole leaf extract
...Show More Authors

Plants commonly used in traditional medicine are assumed to be safe. This safety is based on their long usage in the treatment of diseases according to knowledge accumulated over centuries. One such plants is Aloe vera which has been used medicinally for centuries. Recent widespread importance of commercial Aloe vera has encouraged scientists to scientifically assess these products since it contains the anthraquinones which associated with considerable risks. In present study oral administration of 20 μl of Aloe vera extract (experimental group) (G) was given for 21 days to immature male Swiss Webster mice at weaning period. While the control groups (C) were given by the same dose and rout of administration with normal saline only. Afte

... Show More
View Publication Preview PDF