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The Extent to Which the Internal audit function contributes to improving administrative performance: A field study in the Baghdad Health Department / Rusafa
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Abstract:

                The internal audit is considered the safety valve for senior management in all institutions. It aims to protect property, and raise the efficiency and effectiveness of the administrative performance, by following up on compliance with laws and instructions and the application of regulations in a way that increases the administrative performance of the department. The internal audit is possible to determine Weaknesses or imbalances in the administrative performance. To achieve this goal, an analytical descriptive methodology was adopted. The Baghdad Health Department / Al-Rosana was considered as society for this study. Thus, a questionnaire of 44 items was designed in order to cover all related topics. The questionnaire was distributed and 126 answers were collected. The statistical program (SPSS)) was used to examine selected answers. The study reported the efficiency of the internal audit in the Baghdad Health Department / Al-Rosana.  This does not prevent the existence of some weaknesses, as the internal audit helps by detecting deviations and errors in all aspects of administrative performance, in raising the level of the department. Reaching several conclusions, the most important is that internal audit helps improve administrative performance in various aspects of the organization's activities, through which internal audit helps to detect deviations and errors in all respects administrative performance.

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Publication Date
Thu Aug 01 2024
Journal Name
Materials Science In Semiconductor Processing
Enhancing charge transfer in 0D/2D cobalt sulfide/boron-doped graphitic carbon nitride heterojunction photocatalyst for degradation of organic pollutants under LED illumination
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Semiconductor-based photocatalytic processes are widely applied as ecofriendly technology for degrading organic pollutants. Establishing photocatalytic heterojunctions with Z-type photocarriers transfer pathways is projected to be a superb strategy to enhance photocatalytic behavior. In this paper, novel and stable (0D/2D) heterojunctions of CoS-embedded boron-doped g-C3N4 (CoS/BCN) with a high rate of charges transfer/separation were assembled for degradation of malachite green dye (MG). The CoS/BCN photocatalyst achieves a photodegradation efficiency of 96.9 % within 1 h of LED illumination, which is 2.5 and 1.4-fold enhancement compared with bare g-C3N4 and BCN, respectively. Besides, the results of species-trapping trials exhibited that

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Drinking water quality evaluation of hand pumping wells using water quality index and standard algal toxicity testing in Mansoura and Talkha cities, Egypt
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Six house-hold Abyssinian pumps distributed in different villages of Mansoura (Mans-I, Mans-II and Mans-III) and Talkha (Talk-I, Talk-II and Talk-III) cities, Egypt, have been selected for regular seasonal water quality assessment during 2017. Water samples have been collected within the mid-periods of four seasons Standard assessment tools were employed for the integrated water quality assessment including Water Quality Index (WQI) and ISO standard algal toxicity test. WQI displayed remarkable local and seasonal variations with excellent (≥ 90) and good (70 - 89) only recorded for water samples collected from Mans-I pump located in sparsely populated area and far 50 meters only from the eastern (Damietta) branch of Nile River. WQI of

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
المسار النموذجي لتدقيق اداء الدور الاشرافي للبنك المركزي العراقي على المصارف الخاصة على وفق معايير الاجهزة العليا للرقابة المالية والمحاسبة: بحث تطبيقي في ديوان الرقابة المالية الاتحادي
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With today's rapid and full of dangers the world banking sector is one of the most vital sectors at risk, and on the supervisory bodies responsible for monitoring the work of banks to take an active role in influencing the banks and put on the right track and is compatible with internationally approved curriculum. The lie of the research problem in the weak supervisory role of the Central Bank for banks in general and private banks in particular, limited the process of performance audit carried out by the Federal Office of Financial Supervision in auditing oversight role of the Central Bank control over the banks, according to the methods of performance audit followed by the upper bodies of financial control and accounting, And it was ba

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Publication Date
Thu Aug 01 2013
Journal Name
Desalination And Water Treatment
Competitive biosorption of Pb(II), Cr(III), and Cd (II) from synthetic wastewater onto heterogeneous anaerobic biomass in single, binary, and ternary batch systems
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Biosorption of lead, chromium, and cadmium ions from aqueous solution by dead anaerobic biomass (DAB) was studied in single, binary, and ternary systems with initial concentration of 50 mg/l. The metal-DAB affinity was the same for all systems. The main biosorption mechanisms were complexation and physical adsorption of metallic cations onto natural active functional groups on the cell wall matrix of the DAB. It was found that biosorption of the metallic cations onto DAB cell wall component was a surface process. The main functional groups involved in the metallic cation biosorption were apparently carboxyl, amino, hydroxyle, sulfhydryl, and sulfonate. These groups were part of the DAB cell wall structural polymers. Hydroxyle groups (–O

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Publication Date
Tue Aug 01 2023
Journal Name
Physics Of Atomic Nuclei
Electroexcitation Form Factors for Positive- and Negative-Parity States in Some Si Isotopes Using Truncated Large-Scale Shell Model With Skyrme–Hartree–Fock Method
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Publication Date
Fri Jan 01 2021
Journal Name
Egyptian Journal Of Radiology And Nuclear Medicine
Spectrum of CT appearance and CT severity index of COVID-19 pulmonary infection in correlation with age, sex, and PCR test: an Iraqi experience
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Abstract<sec> <title>Background

Since June 2020, an explosion in number of new COVID-19 patients has been reported in Iraq with a steady increment in new daily reported cases over the next 3 months. The limited number of PCR kits in the country and the increment in the number of new COVID-19 cases makes the role of CT scan examinations rising and becoming essential in aiding the health institutions in diagnosing and isolating infected patients and those in close contacts. This study will review the spectrum of CT pulmonary changes due to COVID-19 infection and estimate the CT severity score index and its relation to age, sex, and PCR test results

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Publication Date
Sun Jan 01 2012
Journal Name
Natural Science
Determination of threshold random gain medium in dye: Polymer films containing TiO&amp;lt;sub&amp;gt;2&amp;lt;/sub&amp;gt; nanoparticles
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Publication Date
Thu Apr 01 2021
Journal Name
Biochemical & Cellular Archives
Impacts of Starvation Stress on Biofilm Formation and expression of Virulence Genes in Mono-and Mixed-species cultures of Pseudomonas Aeruginosa and Staphylococcus aureus
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Staphylococcus aureus and Pseudomonas aeruginosa are the major globally distributed pathogens, which causes chronic and recalcitrant infections due to their capacity to produce biofilms in large part. Biofilm production represents a survival strategy in these species, allowing them to endure environmental stress by altering their gene expression to match their own survival needs. In this study, we co-cultured different clinical isolates of S. aureus and P. aeruginosa as mono- and mixed-species biofilms in a full-strength Brain Heart Infusion Broth (BHI) and in a 1000-fold diluted Brain Heart Infusion Broth (BHI/1000) using Microtiter plate assay and determination of colony-forming units. Furthermore, the effect of starvation stress on the e

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Energy Storage
Artificial intelligence-driven analysis of dynamic melting in open shell-and-tube latent-heat storage: Effects of PCM inlet pressure, port geometry, and positioning
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This numerical study explores dynamic melting as an enhancement strategy to improve heat transfer in thermal energy storage (TES) systems utilizing phase change materials (PCM) with openings. Optimizing such systems is crucial for advancing renewable energy storage and integration. A 3D model simulates RT35 PCM flowing through a shell-and-tube heat exchanger annulus. The effects of varying PCM inlet slot diameter (2.5–7.5 mm), inlet pressure (1–40 Pa), and inlet/outlet port positioning on melting fraction and temperature distributions are computationally evaluated. Results show that increasing slot diameter from 2.5 mm to 7.5 mm reduces melting time by 13.6 % (from 550 to 475 min). Raising inlet pressure from 10 Pa to 40 Pa cuts melting

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Publication Date
Tue Mar 15 2016
Journal Name
Hepatology
Carboxylesterase 2 prevents liver steatosis by modulating lipolysis, endoplasmic reticulum stress, and lipogenesis and is regulated by hepatocyte nuclear factor 4 alpha in mice
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Nonalcoholic fatty liver disease (NAFLD) is a common liver disease that ranges from simple steatosis to nonalcoholic steatohepatitis (NASH). So far, the underlying mechanism remains poorly understood. Here, we show that hepatic carboxylesterase 2 (CES2) is markedly reduced in NASH patients, diabetic db/db mice, and high‐fat diet (HFD)‐fed mice. Restoration of hepatic CES2 expression in db/db or HFD‐fed mice markedly ameliorates liver steatosis and insulin resistance. In contrast, knockdown of hepatic CES2 causes liver steatosis and damage in chow‐ or Western diet‐fe

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