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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 Jun 01 2017
Journal Name
Nuclear Physics A
Alpha-cluster preformation factor within cluster-formation model for odd-A and odd–odd heavy nuclei
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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Developing Load Balancing for IoT - Cloud Computing Based on Advanced Firefly and Weighted Round Robin Algorithms
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The evolution of the Internet of things (IoT) led to connect billions of heterogeneous physical devices together to improve the quality of human life by collecting data from their environment. However, there is a need to store huge data in big storage and high computational capabilities.   Cloud computing can be used to store big data.  The data of IoT devices is transferred using two types of protocols: Message Queuing Telemetry Transport (MQTT) and Hypertext Transfer Protocol (HTTP). This paper aims to make a high performance and more reliable system through efficient use of resources. Thus, load balancing in cloud computing is used to dynamically distribute the workload across nodes to avoid overloading any individual r

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
AlexNet Convolutional Neural Network Architecture with Cosine and Hamming Similarity/Distance Measures for Fingerprint Biometric Matching
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In information security, fingerprint verification is one of the most common recent approaches for verifying human identity through a distinctive pattern. The verification process works by comparing a pair of fingerprint templates and identifying the similarity/matching among them. Several research studies have utilized different techniques for the matching process such as fuzzy vault and image filtering approaches. Yet, these approaches are still suffering from the imprecise articulation of the biometrics’ interesting patterns. The emergence of deep learning architectures such as the Convolutional Neural Network (CNN) has been extensively used for image processing and object detection tasks and showed an outstanding performance compare

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Publication Date
Sat Dec 27 2025
Journal Name
International Journal Of Corrosion And Scale Inhibition
Sustainable corrosion inhibition using Aloe vera extract and its nanocomposites for carbon steel (CS1137) in seawater
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Two nanocomposite corrosion inhibitors were synthesized from Aloe vera extract: one incorporating sodium thiosulfate and the other silver nitrate. Both nanocomposites were subjected to structural characterization using atomic force microscopy (AFM), which revealed distinct morphological features. The sodium thiosulfate-based nanocomposite exhibited uniform and well-dispersed nanoparticles with an average size of 47.51 nm, suggesting a stable and homogeneous distribution. In contrast, the silver nitrate-based nanocomposite displayed slightly larger particles with an average diameter of 58.34 nm, indicating a tendency toward moderate aggregation. The corrosion inhibition performance of these nanocomposites for carbon steel (CS1137) was invest

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Publication Date
Sat Mar 21 2026
Journal Name
Bulletin Of Engineering Geology And The Environment
Geotechnical heterogeneity assessment using MASW and ERT: a case study from Al Maktoum airport, Dubai, UAE
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Publication Date
Mon Mar 30 2026
Journal Name
Iraqi Journal Of Science
A modified time series model using conditional and unconditional estimations with applications to a real dataset
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Modern statistical techniques offer a range of methodologies for modelling time series data, with conditional and unconditional approaches providing complementary insights that enhance overall model accuracy. This article introduced a modified ARIMA model employing conditional and unconditional parameter estimates. The methodology for the new model based on novel methods is provided. The prediction process, one and two steps ahead, is covered in detail, and a novel algorithm is presented. The best model is picked based on various measurement criteria, such as coefficient of determination (R2), root mean squared error (RMSE), and mean absolute scaled error (MASE). The suggested model is applied to a monthly petrol sales dataset (Jan

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Publication Date
Sat Jun 15 2019
Journal Name
Agriculture
Cover Crop Influence on Soil Enzymes and Selected Chemical Parameters for a Claypan Corn–Soybean Rotation
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Cover crops (CC) improve soil quality, including soil microbial enzymatic activities and soil chemical parameters. Scientific studies conducted in research centers have shown positive effects of CC on soil enzymatic activities; however, studies conducted in farmer fields are lacking in the literature. The objective of this study was to quantify CC effects on soil microbial enzymatic activities (β-glucosidase, β-glucosaminidase, fluorescein diacetate hydrolase, and dehydrogenase) under a corn (Zea mays L.)–soybean (Glycine max (L.) Merr.) rotation. The study was conducted in 2016 and 2018 in Chariton County, Missouri, where CC were first established in 2012. All tested soil enzyme levels were significantly different between 2016 and 2018

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Energy Consumption Analyzing in Single hop Transmission and Multi-hop Transmission for using Wireless Sensor Networks
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Wireless sensor networks (WSNs) are emerging in various application like military, area monitoring, health monitoring, industry monitoring and many more. The challenges of the successful WSN application are the energy consumption problem. since the small, portable batteries integrated into the sensor chips cannot be re-charged easily from an economical point of view. This work focusses on prolonging the network lifetime of WSNs by reducing and balancing energy consumption during routing process from hop number point of view. In this paper, performance simulation was done between two types of protocols LEACH that uses single hop path and MODLEACH that uses multi hop path by using Intel Care i3 CPU (2.13GHz) laptop with MATLAB (R2014a). Th

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Spectrophotometric Method Combined with HPLC for Bisphenol F Determination in Plastic Bottled Water and Thermal Paper
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Based on the diazotization-coupling reaction, a new, simple, and sensitive spectrophotometric method for determining of a trace amount of (BPF) is presented in this paper. Diazotized metoclopramide reagent react with bisphenol F produces an orange azo-compound with a maximum absorbance at 461 nm in alkaline solution. The experimental parameters were optimized such as type of alkaline medium, concentration of NaOH, diazotized metoclopramide amount, order additions, reaction time, temperature, and effect of organic solvents to achieve the optimal performance for the proposed method. The absorbance increased linearly with increasing bisphenol F concentration in the range of 0.5-10 μg mL-1 under ideal conditions, with a correlati

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Publication Date
Fri Dec 15 2023
Journal Name
Iraqi Journal Of Laser
D-shape Optical Fiber Development and Enhancement as a Refractive Indices Sensor Using Surface Plasmon Resonance
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This article showcases the development and utilization of a side-polished fiber optic sensor that can identify altered refractive index levels within a glucose solution through the investigation of the surface Plasmon resonance (SPR) effect. The aim was to enhance efficiency by means of the placement of a 50 nm-thick layer of gold at the D-shape fiber sensing area. The detector was fabricated by utilizing a silica optical fiber (SOF), which underwent a cladding stripping process that resulted in three distinct lengths, followed by a polishing method to remove a portion of the fiber diameter and produce a cross-sectional D-shape. During experimentation with glucose solution, the side-polished fiber optic sensor revealed an adept detection

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