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jeasiq-643
The availability of the internal mechanisms of corporate governance and the Contexts of workof the Federal Board of Supreme Audit of Iraq (BSA (
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The research focuses on addressing one of the most important concepts of modern management that deal with the relationship between government institutions and stakeholders, Which now occupies a special significance in trends modern management, a concept of corporate governance it takes the internal mechanisms due to its key role and is important in the process of corporate governance and looking for building Effective mechanisms for this concept in light of laws and regulations that are available in the local environment and on the functioning of government institutions, Search has been applied in the Federal Board of Supreme Audit of Iraq (BSA) due to its particular importance as an institution control and as a awaits the society a lot in the status quo, through the analysis of legislative and regulatory frameworks for the BSA and the structures and management practices where, As well as the opinion of the competent authorities of institutional governance in the BSA effective mechanisms available was done by checking the laws under which the BSA and use of the questionnaire to take the views of the sample on the internal practices of the Management BSA, Formed the research sample of 60 people from the departments of the Supreme BSA and their positions was as follows (General Manager, and assistant general manager, and an expert, and President of the Commission, and director of the department).

In light of the results research found a set of the most important conclusions was that "the BSA available has a set of the most important mechanisms of corporate governance such as Board of Directors and is activated through the practices of his roles, in addition to the lack of a mechanism for Control Commission within the mechanics of corporate governance.

Find concluded a set of recommendations, most notably "activation processes disclosure activities and performance of the BSA in the largest by publishing more reports, especially the financial statements of the BSA

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Publication Date
Thu Jul 31 2025
Journal Name
Computers, Materials & Continua
A Secure Audio Encryption Method Using Tent-Controlled Permutation and Logistic Map-Based Key Generation
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The exponential growth of audio data shared over the internet and communication channels has raised significant concerns about the security and privacy of transmitted information. Due to high processing requirements, traditional encryption algorithms demand considerable computational effort for real-time audio encryption. To address these challenges, this paper presents a permutation for secure audio encryption using a combination of Tent and 1D logistic maps. The audio data is first shuffled using Tent map for the random permutation. The high random secret key with a length equal to the size of the audio data is then generated using a 1D logistic map. Finally, the Exclusive OR (XOR) operation is applied between the generated key and the sh

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Publication Date
Sat Jun 01 2019
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Lung cancer classification using data mining and supervised learning algorithms on multi-dimensional data set
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These With recent developments in machine learning, data mining and computer vision, there is great potential for improvements in early detection of lung cancer using scans and data available. This paper details the methods and techniques used in our project, where the objective is to develop algorithms to determine whether a patient has or is likely to develop lung cancer using dataset images using data mining and machine learning for the classification and examination. We explore approaches to address the problem. Cancer is the most important cause of death globally. The disease diagnosis is a major process to treat the patients who are affected by cancer disease. The diagnosis process is more difficult comparatively known about t

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Publication Date
Fri Feb 27 2026
Journal Name
Sustainability
Recent Developments in Membrane, Adsorption, and Electrochemical Sustainable Approaches for Cadmium Removal from Contaminated Water
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The issue of cadmium (Cd(II)) contamination of the water is a serious concern of the environmental and health problem, and this requires effective technology to remove the problem of toxic element. It is the purpose of this review paper to give an overview of several techniques of cadmium removal, such as polymer membranes and composites, adsorption using green materials, and electrochemical methods. The important conclusions are presented regarding the effectiveness of the polymer and composite membranes; e.g., the efficacy of the PES/HPEI-SH membrane that reached 99% removal of Cd(II) in 20 min with adsorption capacity of 135.59 mg/cm2, and the PVA/IC/PANI/GO nanofiber composite that indicates high adsorption of the 459 mg/g. The

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Publication Date
Thu Dec 21 2023
Journal Name
Mathematical Modelling Of Engineering Problems
A Numerical Investigation into Wheel-Track Profile Optimization for Minimizing Stress and Mitigating Hunting Phenomena
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Publication Date
Sat Aug 01 2026
Journal Name
Chemical Engineering Research And Design
Waste-derived silica and alumina as sustainable additives for enhanced water-based drilling mud formulations
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The escalating generation of industrial waste alongside the growing demand for high-performance, environmentally sustainable drilling fluids presents critical challenges to the oil and gas sector. Conventional drilling fluid additives are predominantly synthesized from virgin materials, contributing to resource depletion and environmental burden. Objectives: This study pioneers a circular economy approach by synthesizing silica nanoparticles (SiO2NPS) and alumina nanoparticles (Al2O3NPs) entirely from locally sourced industrial waste — bentonite clay and aluminum scrap, respectively — and evaluating their performance as functional additives in water-based drilling fluids (WBDFs). Novelty: To the best of our knowledge, this represents th

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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Energy Storage
Accelerated charging dynamics in shell-and-multi-tube latent heat storage systems for building applications
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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Keratoconus Severity Detection From Elevation, Topography and Pachymetry Raw Data Using a Machine Learning Approach
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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Synthesized pure cobalt oxide nanostructure and doped with yttrium by hydrothermal method for photodetector applications
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In this study, pure Co3O4 nano structure and doping with 4 %, and
6 % of Yttrium is successfully synthesized by hydrothermal method.
The XRD examination, optical, electrical and photo sensing
properties have been studied for pure and doped Co3O4 thin films.
The X-ray diffraction (XRD) analysis shows that all films are
polycrystalline in nature, having cubic structure.
The optical properties indication that the optical energy gap follows
allowed direct electronic transition calculated using Tauc equation
and it increases for doped Co3O4. The photo sensing properties of
thin films are studied as a function of time at different wavelengths to
find the sensitivity for these lights.
High photo sensitivity dope

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Publication Date
Sat Jun 09 2018
Journal Name
Journal Of Molecular Structurs
Mesogenic materials incorporating 4H-1,2,4-triazol-3-thiol moiety: Synthesis, characterization and liquid crystals study
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Three series of monomers, polymers and thioester cyclic compounds containing 4H-1,2,4-triazol-3-thiol moiety were synthesized and examined for their liquid crystalline properties. All monomers, polymers and thioester compounds were characterized by elemental analysis and FTIR, 1 H-NMR and mass spectroscopy. The phase transition and mesomorphic properties were investigated by polarized optical microscope (POM) and differential scanning calorimetry (DSC). The monomer with terminal phenyl substituent display dimorphism nematic and smectic A (SmA) mesophases. The corresponding polymers derived from acrylic and phenyl acrylic acid monomers show nematic mesophase. The only thioester cyclic compound derived from terephtaloyl chloride show nemati

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Scopus
Publication Date
Fri May 15 2026
Journal Name
Network
Toward Efficient Virtual Cell-Based Topology Management and Adaptive Routing for Underwater Wireless Sensor Networks
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Underwater Wireless Sensor Networks (UWSNs) play a vital role in ocean monitoring and exploration. However, harsh underwater conditions and frequent topology changes caused by node and sink mobility pose significant challenges for reliable routing. Conventional routing protocols that depend on global route reconstruction and static paths generate excessive control overhead and degrade performance in large-scale underwater environments. In this paper, we propose an energy-efficient virtual cell-based mobile-sink adaptive routing (VC-MAR) protocol for UWSNs. The sensing field is logically partitioned into a three-dimensional grid of virtual cells, where a cell-gateway is elected in each cell to construct a low-overhead routing backbon

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