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
Background: Interleukin-6 (IL-6) is a cytokine that has several functions, including stimulating growth and inhibiting cell death. It has the potential to operate as a biomarker for the accurate prediction of disease severity and activity, platelets-rich plasma was used in the treatment of oral lichen planus and can change the salivary IL-6 level.
Objectives: To study the clinical outcome of intralesional platelets-rich plasma in patients with oral lichen planus and to measure salivary IL-6 levels before and after the treatment with platelets-rich plasma were the aims of this study.
Subjects and Methods: In this clinical trial, for each patient a standardi
... Show MoreThis research involves the application of spectral indices and GIS techniques coupled with the Analytic Hierarchy Process, to assess Baglia site, eastern Missan, as a water harvesting potential site. The AHP and pairwise comparison have been used through select four criteria including TWI, TRI, MNDWI, and NDSI, which were deemed as impact factors for this study. All these criteria have been weighted according to their significance in the water harvesting system. The findings of the AHP analysis method explained that the WH potential zones in Baglia site were divided into three zones, namely, high, medium, and low suitability. The findings demonstrate that Bglia site, where the highly appropriate zone is located in the deep v
... Show MoreThis study deals with the interpretation of structural 3D seismic reflection of the Kumait oil field in southern Iraq within the administrative boundaries of the Maysan Governorate. Synthetic seismograms are prepared by using available data of the Kt-1 oil field by using Petrel software to define and pick the reflector on the seismic section of the Zubair Formation, Which represents the Cretaceous Age. The study shows that the Kumait structure is an anticline fold. It is thought to be a structure trap caused by the collision of the Arabian and Iranian plates and trending in the same direction as driving factors in the area, which are from the northwest to the southeast, and the overall trend of strata is north and northeast. Sei
... Show MoreCoherent noise such as ground roll and guided wave is present in the seismic line DE21 (East Diwaniya south eastern Iraq) and it obscures seismic signal and degrades from the quality of data. To attenuate the coherent noise from the shot gather and the Stack of the seismic line, AGORA filter was applied in order to obtain the good signal as the hyperbola shape in shot gather and the reflectors will be clearly to interpret it later. It has given good results and the coherent noise was attenuated in high ratio on all the line. The spectrum analysis is confirmed the effectiveness of AGORA filter to attenuate the coherent noise.
Existing leachate models over–or underestimates leachate generation by up to three orders of magnitude. Practical experiments show that channeled flow in waste leads to rapid discharge of large leachate volumes and heterogeneous moisture distribution. In order to more accurately predict leachate generation, leachate models must be improved. To predict moisture movement through waste, the two–domain PREFLO, are tested. Experimental waste and leachate flow values are compared with model predictions. When calibrated with experimental parameters, the PREFLO provides estimates of breakthrough time. In the short term, field capacity has to be reduced to 0.12 and effective storage and hydraulic conductivity of the waste must be increased to
... Show MoreIn this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser
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