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
Sun Apr 01 2018
Journal Name
Construction And Building Materials
Linear viscous approach to predict rut depth in asphalt mixtures
...Show More Authors

Rutting in asphalt mixtures is a very common type of distress. It occurs due to the heavy load applied and slow movement of traffic. Rutting needs to be predicted to avoid major deformation to the pavement. A simple linear viscous method is used in this paper to predict the rutting in asphalt mixtures by using a multi-layer linear computer programme (BISAR). The material properties were derived from the Repeated Load Axial Test (RLAT) and represented by a strain-dependent axial viscosity. The axial viscosity was used in an incremental multi-layer linear viscous analysis to calculate the deformation rate during each increment, and therefore the overall development of rutting. The method has been applied for six mixtures and at different tem

... Show More
View Publication Preview PDF
Crossref (23)
Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Evaluating Roads Network Connectivity for Two Municipalities in Baghdad-Iraq
...Show More Authors

The road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstraction and examin

... Show More
Crossref (4)
Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Agricultural Mechanization In Asia, Africa And Latin America
Which plow is more suitable for tillage farming in Iraq?
...Show More Authors

There were two types of plows used widely in agricultural fields in the country. The first plow was moldboard plow, while the second one was chisel plow. There were large numbers of Iraqi farmers that used chisel plow for such farming practices. Researchers found that moldboard plows gave the highest rate of carbon dioxide emission. They observed that that with chisel plows they got the lowest carbon dioxide emission. Chisel plow saved energy as compared to moldboard plow and the cost of using the chisel plows was less than the moldboard plows. Chisel plow decreased carbon dioxide emissions from the soil and improve soil properties. The benefits of using chisel plows were more than using moldboard plows.

View Publication
Scopus (6)
Scopus
Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Multiwavelet based-approach to detect shared congestion in computer networks
...Show More Authors

Internet paths sharing the same congested link can be identified using several shared congestion detection techniques. The new detection technique which is proposed in this paper depends on the previous novel technique (delay correlation with wavelet denoising (DCW) with new denoising method called Discrete Multiwavelet Transform (DMWT) as signal denoising to separate between queuing delay caused by network congestion and delay caused by various other delay variations. The new detection technique provides faster convergence (3 to 5 seconds less than previous novel technique) while using fewer probe packets approximately half numbers than the previous novel technique, so it will reduce the overload on the network caused by probe packets.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Evaluating Roads Network Connectivity for Two Municipalities in Baghdad-Iraq
...Show More Authors

The road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstractio

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Fri Nov 01 2024
Journal Name
Practice Periodical On Structural Design And Construction
Risks Associated with Using Drones in Construction for Safety Management
...Show More Authors

View Publication
Scopus (9)
Crossref (10)
Scopus Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Pulmonary CT findings in Patients Recovered from COVID-19 Pneumonia
...Show More Authors

Background: The COVID-19 infection is a more recent pandemic disease all over the world and studying the pulmonary findings on survivors of this disease has lately commenced.

Objective: We aimed to estimate the cumulative percentage of whole radiological resolution after 3 months from recovery and to define the residual chest CT findings and exploring the relevant affecting factors.

Subjects and Methods: Patients who had been previously diagnosed with COVID-19 pneumonia confirmed by RT-PCR test and had radiological evidence of pulmonary involvement by Chest CT during the acute illness were included in the present study. The radiol

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Using modified earned value for cost control in construction projects
...Show More Authors

Scopus (20)
Scopus
Publication Date
Mon Jun 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Breast Tumor Diagnosis Using Diode Laser in Near Infrared Region
...Show More Authors

In the last years, new non-invasively laser methods were used to detect breast tumors for pre- and postmenopausal females. The methods based on using laser radiation are safer than the other daily used methods for breast tumor detection like X-ray mammography, CT-scanner, and nuclear medicine.  

      One of these new methods is called FDPM (Frequency Domain Photon Migration). It is based on the modulation of laser beam by variable frequency sinusoidal waves. The modulated laser radiations illuminate the breast tissue and received from opposite side.

      In this paper the amplitude and the phase shift of the received signal were calculated according to the orig

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Heavy metals pollution profiles in Tigris River within Baghdad city
...Show More Authors
Abstract<p>The Tigris River is a major source of Iraq’s drinking and agricultural water supply. An increase in pollution by heavy metals can be a great threat to human and aquatic life. In this study, the pollution index (PI) and metal index (MI) were used to evaluate the status of the Tigris River in Baghdad City. Five stations were chosen to conduct the study. Five heavy metals were analyzed: iron (Fe), lead (Pb), nickel (Ni), zinc (Zn), and chromium (Cr). The result of PI was ranked between “No effect to moderately affected for Fe; Slightly Affected to Seriously Affected for Pb; no effect to moderately affected for Ni, and no effect to strongly affected for Cr; only Zn was in the No effec</p> ... Show More
View Publication
Scopus (21)
Crossref (7)
Scopus Crossref