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
Vulvovaginal candidiasis (VVC) is caused by Candida albicans affects a significant number of women during their reproductive ages. Th17 cells play a major role in coordinating the host defense in oropharyngeal candidiasis. In this study we investigated the involvement of the Th17 response in an animal model of vulvovaginal candidiasis (VVC). The present study aimed to shed light on detect concentration of the IL-17 of infected animal and control . A direct Enzyme Linked Immunosorbent Assay (ELISA) was used to quantify IL-17 concentrations in 30 infected animal with VVC and 10 control group. Rats were intravaginally inoculated with C.albicans, and vaginal lavage fluids, serum were evaluated for proinflammatory cytokine IL-17 The data
... Show MoreGas Lasers are important tools that are used in variety purposes, for their low and (cw) output power. The aim of this study was to prepare a way to calculate an optimum stimulated emission cross-section in a gas laser containing a mixture of Xenon and Neon by (30%-70%). The process was a theoretical study of each gas in separate in terms of their physical properties as an active medium. The results of these calculations are logic and more convenient than other mixtures used before
The study includes the phytoplankton compositions in Alaaras Lake , in summer 2008 and winter , spring , summer 2009. Samples were collected from three selected sites at north , middle and south of lake. A total of 74 taxa of phytoplankton were identified . The diatoms were the dominated by 44 taxa represented 82.8% of the total indentified species, followed by green algae ( Chlorophyta ) of 20 taxa (8.5%), and blue green algae (Cyanophyta of 7 taxa (7.2%). Tow species were recorded of Pyrrophyta and one species of Euglenophyta .The seasonal variation for Diatoms density showed tow peaks during Autumn and summer. Few species were dominated during the most studied period such as Cocconeis placentula var. euglypta, Synedra fasciculata and
... Show MoreThe aim of this study was to evaluate the anti mitotic activity of ether extract prepared from Datura stramoium plant on cancer cells. Recently oncology studies are directed toward substances which act somehow to induce apoptosis or to prevent abnormal dividing of cell, that may provide therapeutic strategies for the treatment of cancer. Thus, many research on various types of plants such as fruits, vegetables, other editable plants and toxic plants have been done in vitro and in vivo. But, few studies on Datura plant were occurred and there was no previous study dealing with its effect on proliferative activity of cancer cells. In current study, two types of common malignant tumor were tested in vitro. These were mamm
... Show MorePurpose The purpose of this study was to evaluate the complications associated with the use of reconstruction plates with or without non-vascularized bone graft in reconstruction of mandibular segmental defects caused by trauma and tumor resection and to analyze various factors that are associated with the development of complications. Methods A retrospective observational study was conducted, and the investigated variables included the age and gender of the patients, etiology of the defect, the site of the defect, the size of the defect, whether bone graft was used or not, type of plate used, and whether the reconstruction was immediate or delayed. The outcome variables were the postoperative complications and the success rate. Results Fif
... Show MoreA water crisis is a circumstance in which a region accessible potable, unpolluted water is less than the requirement of that country. Two converging trends cause water scarcity, that are expanded use of irrigation, and loss of available freshwater supplies. Water scarcity can arise from two mechanisms, the physical water scarcity because of deficient natural water supply to fulfil the country demand, and economic water scarcity due to bad management for sufficient available water resources. This research examines data set as multispectral Landsat 8 satellite images that are detected for Basrah city, located in southern Iraq, and positioned between Kuwait and Iran on the Shatt al-Arab. Such raw data are satellite images. Using ENVI 5.3 softw
... Show MoreRacism is a serious issue that impacts a lot of people around the world. Since slavery days, racial discrimination has been increasing to abhorrent levels in relation to black people. The aim of individual psychology by Alfred Adler is to study human behaviour by situating it in the social context which makes his writing ideal to explanation of racism. This paper aims to study racism in Roy Williams’ Fallout from the perspective of Alfred Adler’s theory. Alfred Adler's individual psychology emphasizes the importance of social factors in shaping individual behavior, including the ways in which individuals form their sense of self and identity. This makes it a valuable framework for understanding the complex social and psychological facto
... Show MoreObjectives: This study aimed to findout approaches which used by midwives for avoiding episiotomy and assess their knowledge regarding complications of episiotomy in three main cities of Kurdistan region. Methodology: A cross-sectional study was conducted between 1st January and 15th April 2014 in the three biggest maternity teaching hospitals. The study population included all the midwives (n=53) working in delivery rooms. Data were collected through interview with midwives. Results: The Midwives stated the followings as complications of episiotomy: tear into the rectum muscle or rectum itself (52.8%), bleedi
The aim of this research is to find out why some matrix verbs are no longer complemented by the two types of infinitive clauses as it is the case in Elizabethan English . At that time (when Shakespeare was writing ), the same matrix verb triggers the two types of infinitive clauses as its complex transitive complementation .Such free variation is not possible in Present –Day English . In this corpus – based study , it is shown that the choice of the form of the infinitive clause is not free; there are certain syntactic ,sem- antic constraints that dete, - infinitive.