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 Dec 01 2021
Journal Name
Civil And Environmental Engineering
Developing A Mathematical Model for Planning Repetitive Construction Projects By Using Support Vector Machine Technique
...Show More Authors
Abstract<p>Each project management system aims to complete the project within its identified objectives: budget, time, and quality. It is achieving the project within the defined deadline that required careful scheduling, that be attained early. Due to the nature of unique repetitive construction projects, time contingency and project uncertainty are necessary for accurate scheduling. It should be integrated and flexible to accommodate the changes without adversely affecting the construction project’s total completion time. Repetitive planning and scheduling methods are more effective and essential. However, they need continuous development because of the evolution of execution methods, essent</p> ... Show More
View Publication
Crossref (6)
Clarivate Crossref
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطوير معايير التدقيق العراقية في الإيفاء بمتطلبات الإصلاح ومناهضة الفساد: دراسة مقارنة تحليلية مع وضع إطار مقترح لتعديل دليل التدقيق العراقي رقم(6) بشأن تخطيط عملية التدقيق والإشراف عليه
...Show More Authors

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 30 2024
Journal Name
Iraqi Journal Of Science
Effectiveness of Eucalyptus camaldulensis Leaves Oil in Upregulating exoU expression in Pseudomonas aeruginosa
...Show More Authors

Results of the current study demonstratedthat out of eighty-three isolatesof Pseudomonas aeruginosa,only twenty-five isolateswere resistant to five different antibiotics (of different classes) that were consequentlyconsideredmultidrug resistant isolates.These isolates developed variable susceptibility toward Eucalyptuscamaldulensisleavesoil (ECO). GC-MS analysis of ECOrevealed that the aromatic oil eugenol is the major constituent.However, the most frequent MIC was 0.39 µg/ml, while the lowest frequent MIC was 3.125 µg/ml.Moreover, this oil at ½ MIC (0.195µg/ml) increased the gene expression of exoU. Itis concluded from the outcomes of the studythat ECOmay cause severe damagewhen used to treat infections caused by P. aeruginosa.

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Wed Sep 11 2024
Journal Name
Edelweiss Applied Science And Technology
The effectiveness of a proposed strategy according to the Fraunhofer model of knowledge management in the achievement of second intermediate female students in mathematics
...Show More Authors

The goal of the research is to identify the effectiveness of using a proposed strategy according to the Fraunhofer model of knowledge management in mathematics achievement for second-grade female students in middle and high schools affiliated with the General Directorate of Education in Baghdad / Al-Karkh II. The objective was to prove the following null hypothesis: "The average scores of the experimental group who will study with the proposed strategy according to the Fraunhofer model and the scores of the control group students who will study in the usual way in the mathematics achievement test are not statistically significant different at the significance level (0.05)." The General Directorate of Education of Baghdad / Al-Karkh

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Nov 13 2025
Journal Name
Nasaq
The Effectiveness of The Proposed Teaching strategy According to The Common Knowledge Construction Model in The Achievement of Students of The Second intermediate grade in Mathematics
...Show More Authors

View Publication
Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidative Desulfurization of Simulated Diesel Fuel by Synthesized Tin Oxide Nano-Catalysts Support on Reduced Graphene Oxide
...Show More Authors

   The modified Hummers method was applied to prepare graphene oxide (GO) from the graphite powder. Tin oxide nanoparticles with different loading (10-20 wt.%) supported on reduced graphene oxide were synthesized to evaluate the oxidative desulfurization efficiency. The catalyst was synthesized by the incipient wetness impregnation (IWI) technique. Different analysis methods like FT-IR, XRD, FESEM, AFM, and Brunauer-Emmett-Teller (BET) were utilized to characterize graphene oxide and catalysts. The XRD analysis showed that the average crystal size of graphene oxide was 6.05 nm. In addition, the FESEM results showed high metal oxide dispersions on the rGO. The EDX analysis shows the weight ratio of Sn is close to its theoretical weight.

... Show More
View Publication Preview PDF
Crossref (12)
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Clinical And Experimental Hepatology
Effectiveness of sofosbuvir/ledipasvir in hepatitis C virus infection in children and adolescents with malignancy: tertiary center experience
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences 318, 03006 (2021)
Effect of External Post-Tensioning Strengthening Technique on Flexural Capacity of Simple Supported Composite Castellated Beam
...Show More Authors

This research is carried out to study the effect of the external post-tensioning technique on the flexural capacity of simply supported composite castellated beam experimentally. In this research, seven composite castellated beams having the same dimensions and material properties were cast and tested up to failure by applied two concentrated loads at 700 mm from each end. Two external strands of 12.7 mm diameter were fixed at each side of the web of strengthening beams and located at depth 180 mm from top fiber of the section (dps) at each end of the beam. The strands have been tensioned by using a hydraulic jack with a constant stress of 100 MPa. This research aims to study the effect of the strengthening by different shapes of st

... Show More
Scopus (1)
Scopus Crossref
Publication Date
Thu Nov 13 2025
Journal Name
Nasaq
The effectiveness of educational-learning design according to the model of brain compatibility in collection among middle first- grade students in Mathematics
...Show More Authors

The research aimed to identify "the effectiveness of educational-learning design according to the model of brain compatibility in achievement among firstmiddle grade students in mathematics", in schools affiliated with the Second Karkh Directorate of Education. To achieve the goal of research, the following zero hypothesis has been formulated: " There is no statistically significant difference at the semantic level (05.0) between the average scores of experimental group students who will study with design accreditation (educational - learning) according to the brain compatibility model and the grades of control group students who will study in the usual way in the achievement thinking test". The research community, which is represented by

... Show More
View Publication
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation and diagnosis of new types of Schiff bases one-and two- claw and complexes to study the effectiveness of chemical
...Show More Authors

In this research we prepared shiff bases unilateral claw( benzyl imine aniline ) and Bilateral claw ( benzayal-2-imine phenol ) in high purity reach to 98% , which it's prepared from aromatic amine with aldehydes, it's solid,thermosetting, not dissolved in water in general. Diagnosed prepared article by using infra red spectroscopy (IR) which shows azomethen grop at 1640cm-1 At this diagnosis we suggest tetra headral mechanism in this Circumstances For a reaction.

View Publication Preview PDF
Crossref