Preferred Language
Articles
/
jeasiq-1604
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Engineering Business Management
Using ANN in emergency reconstruction projects post disaster
...Show More Authors

The purpose of this study is to avoid delays and cost changes that occur in emergency reconstruction projects especially in post disaster circumstances. This study is aimed to identify the factors that affect the real construction period and the real cost of a project against the estimated period of construction and the estimated cost of the project. The case study is related to the construction projects in Iraq. Thirty projects in different areas of construction in Iraq were selected as a sample for this study. Project participants from the projects authorities provided data about the projects through a data collection distributed survey made by the authors. Mathematical data analysis was used to construct a model to predict change

... Show More
View Publication
Scopus (5)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Nosocomial Urinary Tract Infections in Baghdad Teaching Hospital
...Show More Authors

Objectives: The objectives of the present study are to identify both, the rate of urinary tract infections (UTI) in medical
and surgical wards in Baghdad Teaching Hospital and the common types of microorganisms that cause this type of NIs,
study the resistance of isolated microorganisms to several types of antibiotic and the effect of some disinfection
material like Iodine, chlorhexidine and septicin on the growth of these isolates.
Methodology: This is descripƟve study carried out from 1\6\2009 to 1\11\2009. A total of 200 paƟents were admiƩed
to medical and surgical wards in Baghdad teaching hospital, paƟents were divided into two group 100 paƟents, in
surgical ward and 100 paƟents in medical ward. Some of impor

... Show More
View Publication Preview PDF
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Harmonic Knife New Haemostatic Procedure In Thyroid Surgery
...Show More Authors

 

Background: Thyroid operation needs very meticulous haemostasis to have minimal morbidity and mortality.

Objectives: Assessment of harmonic knife in open thyroid surgery as anew haemostatic procedure .

Type of the study: Cross-sectional study.

Methods: This study had been conducted at Alkindy teaching hospital in Baghdad city from the 1st of May 2013 to the 1st of January 2017  on 229  goiterous patients who needs thyroidectomy(36 males,193 females),divided in 2 groups according to the haemostatic procedure used during their operations, Group A (15 males,85females)using the usual conventional surgery(

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 28 2025
Journal Name
Al-kitab Journal For Human Sciences (kjhs)
University Education Administration in Achieving Sustainable Environmental Development
...Show More Authors

The aim of the research is to identify the role of university education management in achieving sustainable environmental development.

View Publication
Publication Date
Wed Jan 01 2020
Journal Name
Iraqi Geological Journal
Reservoir modeling for mishrif formation in Nasiriyah oilfield
...Show More Authors

Scopus (6)
Scopus
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Flow Measurements in Open Channels Using Integrating-Floats
...Show More Authors

The flow measurements have increased importance in the last decades due to the shortage of water resources resulting from climate changes that request high control of the available water needed for different uses. The classical technique of open channel flow measurement by the integrating-float method was needed for measuring flow in different locations when there were no available modern devices for different reasons, such as the cost of devices. So, the use of classical techniques was taken place to solve the problem. The present study examines the integrating float method and defines the parameters affecting the acceleration of floating spheres in flowing water that was analyzed using experimental measurements. The me

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Energy Savings in Thermal Insulations for Sustainable Buildings
...Show More Authors

Energy use is second to staffing in building operating costs. Sustainable technology in the energy sector is based on utilizing renewable sources of energy such as solar, wind, glazing systems, insulation. Other areas of focus include heating, ventilation and air conditioning; novel materials and construction methods; improved sensors and monitoring systems; and advanced simulation tools that can help building designers make more energy efficient choices. The objective of this research is studying the effect of insulations on energy consumption of buildings in Iraq and identifying the amount of energy savings from application th

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Slab-beam Interaction in One-way Floor Systems
...Show More Authors

This study focuses on the slab-beam interaction in one-way systems. In the context of this study, slab-beam interaction means how beam deflection can affect moment distribution in one-way slabs. This interaction is usually neglected in the traditional approximate analysis that is adopted in engineering practice and design codes. Slab positive moments have been considered as indicators on the accuracy of approximate methods, as they overestimate negative moments while underestimating positive moments.

After proposing of effecting parameters in slab-beam interaction including of panel length and width, beam dimensions, and slab thickness, Buckingham’s  theorem has been adopted to transform the dimensional-mo

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Urine Cytology in Patients with Long Standing Dialysis
...Show More Authors

Background: Dialysis is in common use to treat patients
with end stage renal failure .However longstanding dialysis
harboring some cellular changes in various body fluids.
This study was conducted in order to detect these changes
in urine.
Objective: The study was conducted to detect cellular
changes in urine of patients with longstanding dialysis.
Method: Fifty-three urine samples were examined
cytologically obtained from patients with longstanding
dialysis during 6 months period. Freshly voided midstream
urine samples were taken . Samples were centrifuged and 2
to 3 drops of sediments were smeared on 2 glass slides and
fixed in 95% ethyl alcohol then stained with Hand E stain
to be evaluated.
R

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Permeability Prediction in Carbonate Reservoir Rock Using FZI
...Show More Authors

Knowledge of permeability, which is the ability of rocks to transmit the fluid, is important for understanding the flow mechanisms in oil and gas reservoirs.
Permeability is best measured in the laboratory on cored rock taken from the reservoir. Coring is expensive and time-consuming in comparison to the electronic survey techniques most commonly used to gain information about permeability.
Yamama formation was chosen, to predict the permeability by using FZI method. Yamama Formation is the main lower cretaceous carbonate reservoir in southern of Iraq. This formation is made up mainly of limestone. Yamama formation was deposited on a gradually rising basin floor. The digenesis of Yamama sediments is very important due to its direct

... Show More
View Publication Preview PDF