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The impact of enabling the effectiveness of the work of the audit committees in private commercial banks (A survey study of the views of a sample of the objective of the inspection bodies represented by the Central Bank and the Securities Commission and e
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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

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Publication Date
Mon Nov 27 2023
Journal Name
Future Oncology
Plain Language Review: What are Biosimilar Medicines and how Can they be Used to Treat People with Cancer?
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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Thinking skills and its Relationship to Some Variables to Four Grade Primary School Pupils with Slow Learning Abilities
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The problem of slow learning in primary schools’ pupils is not a local or private one. It is also not related to a certain society other than others or has any relation to a particular culture, it is rather an international problem of global nature. It is one of the well-recognized issues in education field. Additionally, it is regarded as one of the old difficulties to which ancient people gave attention. It is discovered through the process of observing human behaviour and attempting to explain and predict it.
Through the work of the two researchers via frequent visits to primary schools that include special classes for slow learning pupils, in addition to the fact that one of the researcher has a child with slow learning issue, t

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Network And Computer Applications
L-CAQ: Joint link-oriented channel-availability and channel-quality based channel selection for mobile cognitive radio networks
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Publication Date
Mon Jan 01 2018
Journal Name
International Journal Of Advanced Computer Science And Applications
Proposed an Adaptive Bitrate Algorithm based on Measuring Bandwidth and Video Buffer Occupancy for Providing Smoothly Video Streaming
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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Robust Two-Step Estimation and Approximation Local Polynomial Kernel For Time-Varying Coefficient Model With Balance Longitudinal Data
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      In this research, the nonparametric technique has been presented to estimate the time-varying coefficients functions for the longitudinal balanced data that characterized by observations obtained through (n) from the independent subjects, each one of them is measured repeatedly by group of  specific time points (m). Although the measurements are independent among the different subjects; they are mostly connected within each subject and the applied techniques is the Local Linear kernel LLPK technique. To avoid the problems of dimensionality, and thick computation, the two-steps method has been used to estimate the coefficients functions by using the two former technique. Since, the two-

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Publication Date
Tue May 01 2012
Journal Name
Engineering Analysis With Boundary Elements
Radial integration boundary integral and integro-differential equation methods for two-dimensional heat conduction problems with variable coefficients
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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
CALCULATION BIASES FOR COEFFICIENTS AND SCALE PARAMETER FOR LINEAR (TYPE 1) EXTREME VALUE REGRESSION MODEL FOR LARGEST VALUES
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Abstract

Characterized by the Ordinary Least Squares (OLS) on Maximum Likelihood for the greatest possible way that the exact moments are known , which means that it can be found, while the other method they are unknown, but approximations to their biases correct to 0(n-1) can be obtained by standard methods. In our research expressions for approximations to the biases of the ML estimators (the regression coefficients and scale parameter) for linear (type 1) Extreme Value Regression Model for Largest Values are presented by using the advanced approach depends on finding the first derivative, second and third.

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Branch and Bound Algorithm with Penalty Function Method for solving Non-linear Bi-level programming with application
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The problem of Bi-level programming is to reduce or maximize the function of the target by having another target function within the constraints. This problem has received a great deal of attention in the programming community due to the proliferation of applications and the use of evolutionary algorithms in addressing this kind of problem. Two non-linear bi-level programming methods are used in this paper. The goal is to achieve the optimal solution through the simulation method using the Monte Carlo method using different small and large sample sizes. The research reached the Branch Bound algorithm was preferred in solving the problem of non-linear two-level programming this is because the results were better.

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Publication Date
Sat Nov 05 2016
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
Image Compression Based on Cubic Bezier Interpolation, Wavelet Transform, Polynomial Approximation, Quadtree Coding and High Order Shift Encoding
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In this study, an efficient compression system is introduced, it is based on using wavelet transform and two types of 3Dimension (3D) surface representations (i.e., Cubic Bezier Interpolation (CBI)) and 1 st order polynomial approximation. Each one is applied on different scales of the image; CBI is applied on the wide area of the image in order to prune the image components that show large scale variation, while the 1 st order polynomial is applied on the small area of residue component (i.e., after subtracting the cubic Bezier from the image) in order to prune the local smoothing components and getting better compression gain. Then, the produced cubic Bezier surface is subtracted from the image signal to get the residue component. Then, t

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Optical Communications
320 Gbps Free Space Optic Communication System Deploying Ultra Dense Wavelength Division Multiplexing and Polarization Mode Division Multiplexing
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Abstract<p>This work aims to investigate the integrated ultra-dense wavelength division multiplexing (UDWDM) and polarization division multiplexing (PDM) schemes incorporated in the free space optic (FSO) communication system. Erbium-doped fiber amplifiers (EDFAs) are used as post and pre-amplifiers in the proposed UDWDM–PDM–FSO system to boost the transmission power for increasing the distance. Thirty-two channels are transported over the FSO link to realize the total data transmission of 160 and 320 Gbps with 0.08 and 0.1 nm channel spacing, respectively. Results are also reported with non-return to zero modulation schemes. The performance of the proposed UDWDM–PDM–FSO transmission sys</p> ... Show More
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