The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of internal control and risk management, And the independence of the internal auditor, to strengthen the effectiveness and independence of the external auditor In order to achieve these objectives, a questionnaire form consisting of two lists prepared for this purpose was designed to be distributed to a sample of banks and a sample of the audit offices and a sample from the Securities Commission final, The analysis of the data in the SPSS program examined the hypotheses and the research reached the importance of the dimensions of empowerment in the work of the audit committees by 84%. The most important of the dimensions of empowerment is motivation, training and knowledge on the work of the audit committees, while the second form, Among the three independent samples are the Central Bank, the Securities Commission and the external audit offices, which are considered inspection committees on these private banks. The impact of empowerment is on supervision of the reporting process (77%). The impact of empowerment in the second dimension is the supervision of the internal control and risk management system (80%). The third dimension was to strengthen the effectiveness and independence of the internal auditor (84%). The fourth dimension is to strengthen the effectiveness and independence of the external auditor (79%). There were no significant differences between the three independent samples according to the t-test of the independent samples and their consensus on the overall effect of the overall audit ability by (79%). The research ended with several recommendations including: Giving importance to the audit committees by the administration, As well as the selection of members according to the standard of professionalism and experience and the need to emphasize the reliance on an integrated system of control and scrutiny and motivation of the principle of self-control by members, as well as highlighting the system of accountability and accountability by the Audit Committees, and to find a real and effective existence of the Audit Committees besides Mam achieving effective communication to cancel all the gaps that may occur between the administration and the expectations of users and external auditors, and that the necessary decisions and taking them as the closest to the operational reality of the banks
Abstract: E2F6 is a member of the E2F family of transcription factors involved in regulation of a wide variety of genes through both activation and repression. E2F6 has been reported as overexpressed in breast cancers but whether or not this is important for tumor development is unclear. We first checked E2F6 expression in tumor cDNAs and the protein level in a range of breast cancer cell lines. RNA interference-mediated depletion was then used to assess the importance of E2F6 expression in cell lines with regard to cell cycle profile using fluorescence-activated cell sorting and a cell survival assay using (3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT). The overexpression of E2F6 was confirmed in breast tumor cDNA samp
... Show MoreEmergency vehicle (EV) services save lives around the world. The necessary fast response of EVs requires minimising travel time. Preempting traffic signals can enable EVs to reach the desired location quickly. Most of the current research tries to decrease EV delays but neglects the resulting negative impacts of the preemption on other vehicles in the side roads. This paper proposes a dynamic preemption algorithm to control the traffic signal by adjusting some cycles to balance between the two critical goals: minimal delay for EVs with no stop, and a small additional delay to the vehicles on the side roads. This method is applicable to preempt traffic lights for EVs through an Intelli
This research considers the preservation of environment through recycling old toys. This is achieved by transforming the old toys into educational clothing accessories for kindergarten stages. The research methodology adapts both descriptive and applied approaches. The research questionnaire targeted a sample of 35 teachers to collect information about the waste toys in kindergarten. Also, another sample of 30 teachers and mothers were targeted to measure the suitability of the clothing designs for the early childhood stages. The results shows that both teachers and mothers were well satisfied with clothing accessories designed with the toys waste. This concept contributes to limiting the pollution caused by toys and could save time, eff
... Show MoreWind turbine (WT) is now a major renewable energy resource used in the modern world. One of the most significant technologies that use the wind speed (WS) to generate electric power is the horizontal-axis wind turbine. In order to enhance the output power over the rated WS, the blade pitch angle (BPA) is controlled and adjusted in WT. This paper proposes and compares three different controllers of BPA for a 500-kw WT. A PID controller (PIDC), a fuzzy logic controller (FLC) based on Mamdani and Sugeno fuzzy inference systems (FIS), and a hybrid fuzzy-PID controller (HFPIDC) have been applied and compared. Furthermore, Genetic Algorithm (GA) and Particle swarm optimization (PSO) have been applied and compared in order to identify the optimal
... Show MoreVisible Light Communication (VLC) has emerged as a powerful technique for wireless communication systems. Providing high data rate and increasing capacity are the major problems in VLC. Recent evidence suggests that Multiple Input Multiple Output (MIMO) technique can offers improved data rates and increased link range. This paper describes the design and implementation of visible light communication system in indoor environment exploring the benefits of MIMO. The specific objective of this research was to implement a 4× 4 Multiple Input (LEDs) Multiple Output (photodetectors)-VLC communication system, where a 16 white power LEDs in four arrays are setting up at transmitter and four RX modules are setting up at receiver side without the nee
... Show MoreThe present investigation is concerned primarily with sorting and identification of subfamily Tubificinae from River Tigris and some water surface in Baghdad /Iraq . For this purpose six study sites were chosen, including a Al- Kadhemyia drainage canal, North Baghdad; three sites on the shore of River Tigris; in addition to site in Al-Jaish canal , East Baghdad, finally the sixth site was from pond in Al-Zawra'a park , within the center of Baghdad .These sites were characterized by sediment rang from clay, silty-clay to silty with a percentage of organic matter ranged between 0.7% - 9.9% . According to water temperature, salinity and pH values, they were nearly identical in all study sites, the water temperature was ranged through the study
... Show MoreAbstract A descriptive study was carried out on nurses who were working at burn. Units in Baghdad city hospitals, Al-Kindy , Al-Yarmook, Al-Qadisiya, Al-karkh, and Al-Karama hospital, in the period from 20th july 2003 to 20th November 2003. The study aimed to identify the nurses performance about pain management for burned patients at burn units and find out the relationship between the demographic characteristics and performance . A purposive (non-probability) sample of (40) nurses, (24) male nurses and (16) female. The data were collected through the use of observational checklist, which comprised (
The present paper confirmed the presence of Phrynocephalus maculatus longicaudatus Haas, 1957 in Iraq and recorded the first observations of this taxon in Al-Muthanna province southwestern of Iraq. The existence of the species is yet uncertain in Iraq. The habitat and morphological characteristics of this species were reviewed.