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jeasiq-1181
The effectiveness of internal and external auditing in support Corporate governance
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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.                                                                                     

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Publication Date
Mon Jul 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An In Vitro Evaluation of the Effectiveness of Gotu Kola (Centella asiatica) on Inhibiting the Growth of Selected Microorganismsin Human Saliva
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Background: Gotu Kola (Centella asiatica) has been used as a traditional medicine for many years to cure different kinds of diseases. Studies have been reported that Gotu Kola extracts might be used as a cure for oral diseases such as periodontal disease. In the present study, Gotu Kola leaves extracted with water will be used to evaluate its effect on some microorganisms living in the human saliva using minimum inhibitory concentration (MIC) method. Material and Method:Gotu Kola fresh leaves extract have been used with water as a solvent, a rotary evaporator was used to separate the solvent from the extract. The following microorganisms: Streptococci, Lactobacilli, and Staphylococcus aureus have been isolated fromthe Saliva of ten voluntee

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Publication Date
Thu Jul 03 2008
Journal Name
مجلة التقني المجلد الحادي والعشرون العدد3
THE EFFECT OF ULTRA VIOLET, SOME AMINO ACIDS AND VITAMINS ON THE SUSCEPTIBILITY TO SOME ANTIBIOTICS AGAINST STAPHYLOCOCCUS AUREUS
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Abstract: This research was performed to study the effect of some amino acids and vitamins on the growth of bacteria Staphylococcus aureas and its sensitivity against UV light. The results showed low inhibition in bacterial growth because amino acids repairs the damges caused by UV light. Besides the effect of two groups of antibiotics (β-lactame and tetracycline) on the growth of S. aureus and the possible interference of amino acids and vitamins in the activity of the antibiotics against this bacteria in the presence of UV light were studied. The result show increase in the sensitivity towards these antibiotics and provided protection against the antibiotics.

Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Prevalence of Smoking among Health Workers and Effectiveness of Instructional Booklet concerning Risks of Smoking on Health Workers′ Knowledge in Baghdad Teaching Hospital
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Objective(s): The present study aims at assessing the prevalence of smoking among health workers in Baghdad Teaching Hospital and to find out the effectiveness of instructional booklet concerning risk of smoking on health workers′ knowledge in hospital.

Methodology: A pre-experimental design study was conducted from 1st of October 2019 to 17th of March 2020. A non-probability sample consists of (500) participant (343 non-smokers and 157 smokers) from (1500) health workers in Baghdad Teaching Hospital, they included the physicians, nurses, pharmacists, physiotherapists, Laboratory Technicians, Medical Assistants. A questionnaire is constructed to evaluate the effectiveness of instructional booklet on health workers’ knowledge

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
factors determining pricing strategies in Iraqi business market – on analytic study in a number of industrial sector companies
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Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important  pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point,  this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.                          

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Publication Date
Fri Jun 23 2023
Journal Name
Cumhuriyet Dental Journal
The effectiveness of continuous versus sequential chelation in the removal of smear layer and their influence on push-out bond strength of Bio-C sealer (An in vitro study)
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Objectives: Successful endodontic treatment outcome requires effective shaping and cleaning of root canals. This study aims to evaluate the smear layer removal after continuous chelation (CC) ) NaOCL\HEDP( and sequential chelation (SC) )NaOCL\EDTA( and their influence on the push-out bond strength (POBS) of Bio-C sealer. Materials and Methods: Palatal roots of the maxillary first molar (n=72) were divided into four groups (n=18) as follows: 3% NaOCL, SC: 3% NaOCL followed by 17% EDTA, CC: 3% NaOCL \9% HEDP and Distilled water. Thirty-two roots (n=8/group) were split longitudinally for smear layer evaluation using SEM. Forty roots were obturated with Guttapercha and Bio-C sealer using a single cone technique. Thre

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Effect of Transverse Internal Ribs on Shear Strength Evaluation of Hollow RC Beams
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This paper is devoted to investigate experimentally and theoretically the structural behavior of reinforced concrete hollow beams which have internal transverse ribs under effect of shear. The number of the internal ribs is the major variable adopted in this research, while, the other variables are kept constant for all tested specimens. The experimental part includes poured and test of four (200x300x1200mm) beam specimens, three of these specimens were hollow with different locations of internal ribs and one of them was solid. The experimental results indicated that the shear strength are increased (33%) to (60%) for beams containing internal ribs in comparison with reference beam. Also, the change of beam state from ho

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Publication Date
Sun Jan 16 2022
Journal Name
Applied Sciences
Evaluation of Different Internal Designs of Hydraulic Nozzles under an Accelerated Wear Test
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The use of worn-out agricultural nozzles in pesticide application has a negative effect on the efficiency and cost of the application process. It also has an effect on environmental pollution due to an excessive amount of pesticide being applied when spraying with worn-out nozzles. In this paper, the resistance to wear of three different internal design hydraulic nozzles was ascertained. Changes in the flow rate and spray distribution as a result of this wear were also investigated. The wear test was done inside a closed system, and it was accelerated using an abrasive material to generate 100 h of wear. The tested nozzles were the Turbo TeeJet (TT)-twin chambered, Turbo Twinjet (TTj60)-dual outlet, and Drift Guard (DG)-pre-orifice.

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Publication Date
Wed Dec 15 2021
Journal Name
مجلة العلوم القانونية والسياسية
الحماية الجنائية لأمن الدولة الداخلي في ظل حروب الجيل الرابع
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تناول البحث موضوعاً شديد الأهمية وهو الأمن الاجتماعي منظور اليه في سياق الحماية الجنائية لأمن الدولة والتحديات التي يتعرض لها بعد حصول تغيير حاسم في أساليب الحرب. كما يقدم البحث تقسيماً مختلفاً لأجيال الحروب نقتصر على اربعة منها استناداً إلى التغيير في أهداف الحرب الاستراتيجية وليس إلى مجرد وسائل ارتكابها لان هذه الوسائل لا تصلح لوصف التغييرات الحقيقية في أنماط الحروب والاهداف التي تسعى إلى تحقيقها. ويؤكد

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Publication Date
Mon Jul 28 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effectiveness of coenzyme Q10 gel in management of patients with chronic periodontitis (I intra group comparison)
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Background: Periodontal pathogens can induce free radicals over-formation and thus may cause collagen and periodontal destruction. Anti-oxidants are used as supplements to counteract the over production of free radicals in periodontal disease, that can reduce of collagen destruction. Coenzyme Q10 serves as an endogenous antioxidant, regenerates other antioxidants, stimulates cell growth, and inhibits cell death. Because it is an antioxidant, coenzyme Q10 has received much research attention associated with periodontal diseases. Perio Q gel may possibly be effective as a topical agent and as an adjunct to scaling& root planing in treatment of gingivitis and chronic periodontitis. Aim of study:Determine the periodontal health status in a foll

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Publication Date
Mon Jan 01 2018
Journal Name
البحوث التربوية والنفسية
The effectiveness of educational design according to Herman's whole brain theory In the learning styles of fifth-grade science female students
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