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jeasiq-327
The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
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This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the financial corruption cases in the Iraqi environment as well as a framework proposal for strategic audit can be applied in the local environment in order to detecting the financial corruption cases and ways to treated them. The research found a number of conclusions was that the most important results of the empirical studies that measure the effectiveness of the control systems of internal and external both types as well as the Integrity Commission and the departments of inspectors general have proven that the actions taken by those actors is insufficient and ineffective to limit the financial corruption cases in Iraq.

The research was presented several recommendations were the most important of the need to adopt a framework proposed strategic audit and in earnest, which would help financial control bodies and the Integrity Commission and the departments of inspectors general in the performance of its role effectively in order to detect the financial corruption cases in the economic units operating in the Iraqi environment, and to be completed of strategic audit to the fullest requires that have a logical sequential steps to give positive results.

 

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Publication Date
Wed Oct 05 2016
Journal Name
Anbar Journal Of Agricultural Sciences
Estimation of genetic parameters in cowpea
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An experiment was carried out in the fields of Agriculture College-Baghdad University during spring and autumn of 2015 by using a randomized complete blocks design with three replications. The first season hybridization was established among three pure cultivars of cowpea (Vigna uniguiculata L.) which: Ramshorn, California black eye and Rahawya in full diallel crosses according to Griffing with first method and fixed model (3 parents+ 3 diallel hybrids +3 reciprocal hybrids) and a comparison experiment was in autumn season. The result of statistical analysis showed that there was a significant difference among the parents and their hybrids for all the studied characters. The parent 1 was the higher for root nodules number , leaf number, pod

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Publication Date
Sun Jun 03 2007
Journal Name
Al-kindy College Medical Journal
Parental perception of fever in children
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Back ground : Fever is a common medical problem in children. parents have been shown unrealistic fears of harmful effects of fever in their children. Resulting in inappropriate management of fever in their children. Objective: the objective of this study was to survey parents about their knowledge andattitude concerning fever in their children. Methods : The study involved random selection of parents who brought their febrile children to emergency department or out-patient clinics of five teaching and non teaching hospitals in Baghdad from first of October to end of December 2002. Parents of 400 febrile children were interviewed using a standard questionnaire to obtain sociodemographic information and current knowledge of fever. Results: Ap

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Publication Date
Wed Sep 25 2019
Journal Name
Actual Problems Of Economics And Law
Legitimation of law in juridical discourse
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Publication Date
Wed Sep 12 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Properties of Soil in Najaf Governorate
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 Eight soil samples were selected around Najaf governorate at depth levels 40-50 cm. X-Ray Fluorescence (XRF) was used to determine the concentrations of major and trace elements. Liner and mass attenuation coefficient (µ, µρ) have been determined at gamma energies (662, 1172,1332) keV using NaI (Tl) detector. The range of linear attenuation coefficients for calculated samples were (0.553-1.163) cm-1, (0.122-0.178) cm-1 and (0.049-0.105) cm-1 at (662, 1172,1332) keV respectively. The range of mass attenuation coefficients obtained (0.39-0.76) cm2/gm, (0.087-0.117) cm2/gm and (0.0336-0.074) cm2/gm at (662, 1172,1332) keV respectively. The result

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical Expression of Endocan in Ameloblastoma
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Background: Ameloblastoma is the most common clinically significant odontogenic tumor, known for its locally invasive potential and frequent recurrences unless treated radically. Endocan is a soluble proteoglycan which is reported to have prognostic implications in multiple human diseases and tumors. This study aims to describe the expression of endocan in ameloblastoma. Materials and methods: With immunoperoxidase method; tissue sections of formalin fixed- paraffin embedded blocks for ameloblastomas were stained with monoclonal antibodies to endocan, the localization of the endocan expression was examined and the resulting scores of the tissue sections were analyzed according to age, sex, site and tumor subtype. Results: endocan was found

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Propagation of Sedum adolphii In vitro
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Sedum adolphii  stem cutting 1-2 cm were sterilized and cultured on different media . The favorable medium for callus formation was Murashige and skoog (MS, 1962)supplemented with Banzylaminopurine ( BAP) plus Naphalene acetic acid (NAA) in106M  each . Whereas, the best medium for differentiation was MS ,1962 supplemented with BAP 10-7M and NAA10-7M . The formed shoots were transferred to media without Auxin (control) or with different (NAA) concentrations (10-6and 10-7M) . The best rooted shoots were on control, transferred successfully to jeffy 7  discs and to the green house after 3 weeks.

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Publication Date
Sat Apr 13 2019
Journal Name
Journal Of The College Of Languages (jcl)
A Study of Collocation in English
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We used to think of grammar as the bones of the language and vocabulary as the flesh to be added given that language consisted largely of life generated chunks of lexis. This “skeleton image” has been proverbially used to refer to that central feature of lexis named collocation- an idea that for the first 15 years of language study and analysis gave a moment‟s thought to English classroom material and methodology.
The work of John Sinclair, Dave Willis, Ron Carter, Michael McCarthy, Michael Lewis, and many others have all contributed to the way teachers today approach the area of lexis and what it means in the teaching/learning process of the language. This also seems to have incorporated lexical ideas into the teaching mechanis

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Publication Date
Sat Jun 30 2007
Journal Name
Al-kindy College Medical Journal
Parental Perception of Fever in Children
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Back ground : Fever is a common medical problem in
children. parents have been shown unrealistic fears of
harmful effects of fever in their children. Resulting in
inappropriate management of fever in their children.
Objective: the objective of this study was to survey
parents about their knowledge andattitude concerning fever
in their children.
Methods : The study involved random selection of
parents who brought their febrile children to emergency
department or out-patient clinics of five teaching and non
teaching hospitals in Baghdad from first of October to end
of December 2002.
Parents of 400 febrile children were interviewed using a
standard questionnaire to obtain sociodemographic
informatio

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Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Analgesic Effect of Melatonin in Mice
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Background: Melatonin is the main hormone secreted by the pineal gland. This indole compound (N-acetyl-5-methoxytryptamine) is derived from serotonin after two biochemical steps. Melatonin has been implicated in some pharmacological effects including sedative/hypnotic, anticonvulsant activity and others. The aim of this study was to investigate the antinociceptive effect of different doses of melatonin administered i.p. to mice, and then, to find the dose- response line of melatonin in mice as analgesic agent.
Methods: The dose response effect of melatonin (10, 50, and 100mg/kg) were assessed against control using tail flick test in mice as a model of nociceptive pain. In this model, all doses of melatonin were given intraperitoneally

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Publication Date
Sat Apr 27 2019
Journal Name
Civil Engineering Journal
Characteristics of Traffic Accidents in Baghdad
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Road traffic accidents (RTAs) are events that suddenly, inadvertently and unexpectedly occur under unforeseen circumstances that involve at least one moving vehicle and result in one or more road users being killed or injured. Unfortunately, Iraqi governorates suffer from higher rates of traffic accident casualties compared with the rates of casualties from terrorist attacks; this situation reveals a serious and growing problem. Road traffic accidents are not easy to eradicate. However, their prevalence can be reduced to the barest minimum via periodic assessments of traffic accident characteristics and the most important aspects for road authorities to consider when designing and evaluating the performance of a road to improve traf

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