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jeasiq-1402
اثر حوكمة الشركات على جودة اداء مراقب الحسابات أنموذج مقترح

The research aims to:

  1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
  2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.

The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists to frame the proposed framework.

At the end of the research we had reached that there is an important need to establish a local central committee take the responsibility of manage and issue the standards and instructions which relate to the subject.

 


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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
A Comparative Study for Estimate Fractional Parameter of ARFIMA Model

      Long memory analysis is one of the most active areas in econometrics and time series where various methods have been introduced to identify and estimate the long memory parameter in partially integrated time series. One of the most common models used to represent time series that have a long memory is the ARFIMA (Auto Regressive Fractional Integration Moving Average Model) which diffs are a fractional number called the fractional parameter. To analyze and determine the ARFIMA model, the fractal parameter must be estimated. There are many methods for fractional parameter estimation. In this research, the estimation methods were divided into indirect methods, where the Hurst parameter is estimated fir

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Publication Date
Fri Jan 10 2020
Journal Name
Journal Of Legal Sciences
Internal information of the company and the position of Iraqi legislation and comparative legislation to prohibit disclosure

     Few people are familiar with the company 's internal information, through the job center they hold at that company, or perhaps through relationships with people familiar with it.

    If the sale or purchase of shares is based on that information, which was the reason for the insider's job or his relations with those familiar with it, which would lead to the collection of profits at the expense of people who do not have access to that information, all of which would violate justice in the financial market. The lack of access to that information was not due to the lack of effort by him to know the extent of this information on the prices of stocks, or lack of experience in the finan

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Comparison study between the treatment of Hepatitis C virus with (peg-interferon, ribavirin, silymarin) and (peg-interferon, ribavirin) in Baghdad teaching hospital.

Background: Infection with Hepatitis C virus (HCV) is a major cause of chronic liver disease, WHO estimated that about 170 million people are infected with Hepatitic C virus, Silymarin (Legalon) have been recently shown to be effective in treatment of Hepatitic C virus infection.
Objectives: The effectiveness of Legalon (Silymarin) on viral load in patients with Hepatitic C virus infection.
Patients and methods: A prospective case – control study included 400 patients with Hepatitis C virus infection. 200 patients (group A) were treated with (peg-interferon, ribavirin, silymarin) the other 200 patients (group B) were treated with (peg-interferon, ribavirin) . only G1 & G4 genotypes were included , viral load were assessed ini

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Assessment of Groundwater Drinking Sources in Eku and Its Environs, in the Niger-Delta Region of Nigeria

This study assessed the quality of hand-dug drinking water sources in Eku and its environs at Eku I, Samagidi, Eku 2, and Okuechi, using the weighted arithmetic water quality index method. Water samples collected from hand-dug wells at these locations returned values for analyzed parameters. Temperature 26 – 30(⁰C), dissolved Oxygen (D.O) 5.2-8mg/l, biological oxygen demand (BOD) 5.2-8(mg/l), Electrical Conductivity (EC) 77-119(µS/cm), Total suspended solids were  (TSS) 20000-120000(mg/l), pH 5.31-7.09, Phosphates 2-9.2(mg/l), Alkalinity 28-160(mg/l), Turbidity, 0.02 -0.19(NTU) Total coliform 2 -48 (cfu/ml) and fungal count 1-502. Variations in the values of these parameters were only significant for phosphate, alkalinity, and turb

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Publication Date
Sat Jul 31 2021
Journal Name
Journal Of Legal Sciences
Suicide attempt between criminalization and legalization: A comparative study

Hardly a day passes without hearing the news of a person’s suicide here or there, as if life no longer has value for a person, and this fact is what prompted the World Health Organization to sound the alarm, after it found that suicide had become widespread in the world and published its report Under the title (Suicide Prevention - A Global Necessity), and announced the need to take care of mental Health as part of public health, because what psychological human crises are exposed to may lead to suicide.

      A quick look at the position of the various legislations on suicide, we find there is a great difference, some legislations recognize the human right to death, while other legislation punishes the

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Relationship between Severity of Dental Caries and Chronic Tonsillitis among Iraqi Children

Background: Chronic Tonsillitis outcomes from frequent attacks of acute Tonsillitis usually for six attacks or more per year for two successive years. Poor dental hygiene had been associated with oro- pharyngeal problems and causes both dental caries and Tonsillitis alike.
Objective: To evaluate the relation between chronic Tonsillitis and severity of dental caries among 4-5 years old children.
Patients and Methods: Random sample of children was selected in Hospital of Baghdad medical city Otolaryngologic department city. Fifty-four children aged 4- 5 years old were participated in this study divided into two group: 29 children with Chronic Tonsillitis (study group) and 25 children with intact tonsils (control group). The determina

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Some Semi-parametric Methods in Partial Linear Single-Index Model

The research dealt with a comparative study between some semi-parametric estimation methods to the Partial linear Single Index Model using simulation. There are two approaches to model estimation two-stage procedure and MADE to estimate this model. Simulations were used to study the finite sample performance of estimating methods based on different Single Index models, error variances, and different sample sizes , and the mean average squared errors were used as a comparison criterion between the methods were used. The results showed a preference for the two-stage procedure depending on all the cases that were used

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of the learning organization in the behavior of the work teams \ exploratory research in the Rasheed Bank

This research aims to examine the relationship between learning organization and behavior of work teams. The variable of the learning organization took four dimensions depending on the study (sudhartna & Li, 2004): Common cultural values ​​, communication, knowledge transfer and the characteristics of workers. The behavior of teams was identified on the basis of realizing of the respondents of their organization to work as a team where the research relied concepts applied in the study (Hakim , 2005) , and chose to research the case of a service organization for the study and relied on four dimensions of coordination , cooperation , sharing of information , the performance of the team, and was a curriculum approach and des

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
An evaluation of waste and well water quality for agriculture production around Erbil city, Iraq

Erbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na+ Carbonate, Mg++ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg2+> Ca2+ > Na+ > K+. While the proportion of main

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Possibility of applying international AACSB accreditation standards in the faculties of business and Economics- case study in the college of management and Economics-University of Baghdad

Attention increased to the topic of academic accreditation by the university as a modern philosophy by which to improve its performance and provide high-quality education. Universities and colleges in general and Iraqi universities and colleges in particular have begun interest in accreditation and desire to get it. So starting from the pursuit of the Administration and Economics College / Baghdad University in obtaining accreditation of Association to Advance Collegiate Schools of Business (AACSB) The research is present which aims to determine the level of application (AACSB) International standards at the College of Administration and Economics / Baghdad University in preparation to get its accreditation in the future. Researc

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