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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
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Iraqi Press and its Role in Shaping Electoral Awareness (Iraqi Parliamentary Elections on 30 April, 2014 as a Model)
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The parliamentary election is one of the features of democratic systems that give individuals the right to participate in government and political election-making. Typically, the process of parliamentary elections received wide attention from media, as well as attention from large segments of the public because they understand the vast importance to assume political positions and associated fates of people and their destinies. Its importance comes from the fact that it allows citizens the right to participate in managing the public affairs by granting their confidence and voices to the elected president or his representatives in the parliamentary.
Media task is to emerge democratic societies, in particular, in the mission of urging p

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Publication Date
Sun Jan 01 2012
Journal Name
Knowledge And Awareness Towards Cryptosporidiosis In Baghdad
Knowledge and awareness towards Cryptosporidiosis in Baghdad
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Knowledge and awareness towards cryptosporidiosis were assessed in this study during the period from April 2009 till June 2011, among 188 person of both gender which were divided in different groups and sub groups as following Group 1: include 48 physician from different hospitals and primary health care centers in Baghdad this group were sub divided into 30 Specialist doctors and 18 General practitioners doctors. Group 2 : include 45 teaching staff member from Biology department , Biotechnology department in University of Baghdad and AL-Nahrain University as well as teaching staff member from the college of medicine – University of Baghdad and University of Mustansiryah, this group were sub divided into 9 Ph.D and 36 M.Sc. + B.Sc. me

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Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
Asymptomatic Bacteriuria in Pregnant and Diabetic Women
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Background: Asymptomatic bacteriuria (ASB) is
defined as isolation of a specified quantitative count
of bacteria in an appropriately collected urine
specimen from an individual without symptoms or
signs of urinary tract infection.
Aim of study: To evaluate the frequency of
bacteriuria according to age, pregnancy, and type II
diabetes mellitus in a sample of Iraqi women.
Patients and Methods: A total of 125 female
individuals were involved. The study participants
were classified into the following groups: nonpregnant
women with type II diabetes mellitus,
pregnant women with type II diabetes mellitus,
pregnant women without type II diabetes mellitus, and
apparently healthy non-pregnant women. Urine

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Paths and Cycles in Alpha Topological Spaces
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Abstract<p>This paper presents the concepts of prepaths, paths, and cycles in α-topological spaces and studies them in orderable spaces. Also, many relationships are proved with their equivalences using some properties in topological spaces like compactness and locally connectedness.</p>
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Publication Date
Tue Jul 07 2020
Journal Name
Journal Of Mechanical Engineering Research & Developments
NOISE EFFECTS IN SKILL DISCRETION AND MODELING
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Diesel generators is widely used in Iraq for the purpose of maintaining electric power demand. Large number of operators engaged in this work encounters high level of noise generated by back pack type diesel generators used for this purpose. High level of noise exposure gives different kinds of ill effect on human operators. Exact nature of deteriorated work performance is not known., in present research , quastionaire was adsministered 86 repondents in Baghdad city were exposured to wide range of noise level (80-110) dB(A) with different ages and they have different skill discretion levels. Noise levels A-weigthed decibles dB(A) were measured over 8 weeks two times aday during the 2019 summer using a sound level meter.For predicting the wo

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Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Nanohydroxyapatite in enamel remineralization and tooth hypersensitivity
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This study evaluates the advantages of employing nano-hydroxyapatite in dentistry, particularly for preventive treatment applications. Only electronically published papers were searched within this review. Sources: "PubMed" website was the only source used to search for data. 92 most relevant papers to the topic were selected, especially the original articles and review papers, from 1990 till the 1st of April 2022. The morphology of nano-hydroxyapatite, as well as the structure of its crystals, are close to that of dental enamel. As a result, hydroxyapatite can biomimetically replace the natural enamel mineral element. Keywords: remineralization of enamel, nanotechnology, nanohydroxyapatite, hypersensitivity.

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Steganography in Audio Using Wavelet and DES
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In this paper, method of steganography in Audio is introduced for hiding secret data in audio media file (WAV). Hiding in audio becomes a challenging discipline, since the Human Auditory System is extremely sensitive. The proposed method is to embed the secret text message in frequency domain of audio file. The proposed method contained two stages: the first embedding phase and the second extraction phase. In embedding phase the audio file transformed from time domain to frequency domain using 1-level linear wavelet decomposition technique and only high frequency is used for hiding secreted message. The text message encrypted using Data Encryption Standard (DES) algorithm. Finally; the Least Significant bit (LSB) algorithm used to hide secr

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Computer Sciences
Connectedness in Graphs and Gm-Closure Spaces
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This paper is devoted to the discussion the relationships of connectedness between some types of graphs (resp. digraph) and Gm-closure spaces by using graph closure operators.

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Publication Date
Tue Apr 18 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Glomerulogenesis and Histomorphometeric in Mus musculus Embryo
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In mammals, the kidneys originate in an embryo from the mesoderm through three excretory organs, namely: Pronephros, Mesonephros, and Metanephros. After the formation of Metanephros is completed, the kidneys begin to form nephrogenesis through mesenchymal cells located at the tip of the ureteric bud, that contribute in the formation of glomerulus and Renal tubules. The stages of glomerulus formation in the embryo of albino mice at the age of 14 to 19 days of gestation were studied. It was obtained after the sacrifice of the expectant mother and the kidneys were excised from the embryos and fixed using Aqueous Bouin's solution, Microscopic slices with a thick

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Publication Date
Tue May 01 2018
Journal Name
The Journal Of Immunology
Gut dysbiosis and immunological profile in endometriosis
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Abstract<p>Ectopic growth of normal cells or debris originating from endometrium, the inner layer of female reproductive tube leads to endometriosis. The main symptoms are dyspareunia, dysmenorrhea, and sometimes chronic pelvic pain. Unfortunately, it has no cure or treatment, only symptoms relief medication or surgical removal. Endometriosis causes estrogen imbalance leading to intestinal bacterial estrobolome dysregulation and subsequent change in immune response. Our study aims to investigate the linkage between gut dysbiosis and immunological response in endometriotic mice. Balb/c mice were ovariectomized (OVX) 7 days before intraperitoneal transplantation of 2mm2 endometrial tissue from OVX</p> ... Show More
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