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The role of audit committees in reducing the risk of external Auditors Engagement Regarding Accepting Assignment: An Applied research in a sample of Iraqi private banks And Audit Bureaus
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The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the nomination of external auditor to be employed، setting the fees for him and being provided with necessary facilities to perform his audit missions by coordinating with internal audit and working as communication channel with administration board، and to follow up how the administration responds to observations mentioned in his report to be tackled and avoided. Then suggested disciplines are concluded to estimate the risk of auditors’ engagement regarding accepting assignment and setting fees. These disciplines are addressed to the Council of Accounting and Auditing profession in Republic of Iraq to assist auditors in dealing with engagement risk and rationalize their professional judgments concerned with that judgment. To accomplish the goals of the research، the following items are studied thoroughly in the field study:

  Studying and assessing current and actual performance of audit committees in private Iraqi banks as a sample of research by studying released financial annual reports of these companies for the period 2009-2012 ، as well as some officials in directorate general of banking and credit control in  the CBI.

Design a questionnaire to solicit the views of a number of auditors in the offices and audit firms approved، and distributed (50) questionnaire

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
role of tools promotional mix in sales growth
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    The mix promotion important to any organization in general, has been selected promotional mix tools in this research to identify the role in maximizing the Organization of sales growth business, which included the research problem several fundamental questions about the role of each promotional tool of advertising, public relations and personal selling and sales promotion direct marketing within the promotional mix in the promotion of business sales organization. The research aims to provide theoretical and field organizations surveyed about the role played by the mix promo in sales growth, and  importance of research on the identification of more than promotional tools impact on sales gr

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Publication Date
Mon May 01 2023
Journal Name
Rimak International Journal Of Humanities And Social Sciences
THE EFFECT OF ARRANGING WOMEN'S ISSUES IN THE IRAQI ELECTRONIC NEWSPAPERS' WEBSITES ON THE COGNITIVE LEVEL OF IRAQI UNIVERSITY FEMALE TEACHERS A FIELD STUDY OF A SAMPLE OF FEMALE TEACHERS AT THE UNIVERSITY OF BAGHDAD
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Women are considered the real power to build societies, as they are half of society, and it is their responsibility to raise generations، as human history testifies to the recording of great names with their giving and achievement in various scientific, social and humanitarian disciplines. Because of the importance of women in our lives, society must give them special care, whether at home or within the community structure to which they belong, so that they contribute to the image that brings about a transformation in the public scene, as well as providing them with support to take charge of bringing about change themselves, and this explains the interest of the press at all levels. Women's issues and topics through various journal

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Publication Date
Fri Aug 06 2021
Journal Name
Research Journal Of Pharmacy And Technology
Molecular Detection and Genotyping of Human Herpes Virus 8 in a sample of Iraqi Blood Donors
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Human herpes virus-8 (HHV-8) infection has increased recently in Arabic countries. HHV-8 in healthy persons does not necessarily cause life-threatening infection, and however, it causes a more severe infection among immunocompromised patients. The distribution of HHV-8 genotypes varies according to ethnicity and depends on the geographic region prior rapid development of global travel. A cross sectional prospective study included a hundred healthy blood donor samples with a mean age of (36.60±10.381), 81% were positive for molecular detection of HHV-8 DNA. PCR results for HHV-8 were strongly related with risk factors such as the number of sexual relations, previous surgeries, blood transfusion, dental operation, and the number of b

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect Of Talent Management To Achieve Organizational sac seed Research in The General Company for Dairy Products in Baghdad
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The research aims at identifying the extent to which the top management in the organization is interested in managing the talents of its employees, through which it can face the competing organizations, as well as the great challenges faced by all organizations in recent years. The task of attracting and maintaining talented human resources is one of the biggest challenges facing Organizations 
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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Art as a therapy to relieve symptoms of Attention Deficit/Hyperactivity Disorder (ADHD), in children
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The aim of the present study is to evaluate the effectiveness of using Art as therapy to reduce the symptoms of Attention Deficit Hyper Activity Disorder (ADHD), in primary school children.
A clinical approach was used to test the validity of the hypothesis of our study, conducted on two second and fourth-year primary school pupils from Algiers, aged 7 and 9 years respectively.
In addition to the clinical observation and interview, we made use of the "Conners" scale for a (pre and post intervention) ADHD assessment, consisting of a combination of Art media in the form of mosaic works on purposely prepared panels. After 10 therapy sessions, results revealed the effectiveness of Art therapy in reducing ADHD in primary education

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Inflammatory role of some cytokines, immunoglobulins and complement proteins in immunopathogenesis of renal failure in a sample of Diyala province patients
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This study was conducted in Diyala province for renal failure patients during the periods August 2015 - April 2016. Hundred renal failure patients were enrolled in the study after diagnosis by the consultant physician at Ibn-Sina Center for Dialysis in Baquba Teaching Hospital according to criteria adopted by the World Health Organization for diagnosis of renal failure disease. The number of males in patient’s sample was 61 (61%) and females was 39 (39%) with an age range of 10 – 88 year (44.7 ± 22.1 year). In addition, the study included 50 apparently healthy individuals and considered as a group control, in which the number of males and females was similar (25 individual), with an age range of 18 – 88 year (51.7 ± 17.3 year). The

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Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
Role of Carbon Dioxide on the Corrosion of Carbon Steel Reinforcing Bar in Simulating Concrete Electrolyte
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The main factors that make it possible to get the corrosion of reinforcing steel in concrete are chloride ions and the absorption of carbon dioxide from the environment, and each of them works with a mechanism which destroys the stable immunity of rebar in the concrete. In this work the effect of carbon dioxide content in the artificial concrete solution on the corrosion behavior of carbon steel reinforcing bar (CSRB) was studied, potentiostatically using CO2 stream gas at 6 level of concentrations;  0.03 to 2.0  weight percent, and the effect of rising electrolyte temperature was also followed  in the range 20 to 50 C. Tafel plots and cyclic polarization procedures were obeyed to investigate the c

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of accounting procedures for joint arrangements in the Iraqi environment and their reflection on the quality of financial reporting
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The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Degree of Management Practice of Roaming and Its Role in Achieving Organizational Justice ((An analytical Study of the Opinions of Directors in Anbar Education Directorate))
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Abstract

This Study aimed to investigate the reality of the application of the degree of management practice by Walking Around, namely (discovery of facts, improvement of communication, motivation, development, creativity and feedback) and Its role in achieving organizational justice (procedural justice, distributive justice, Interactional Justice),The availability of the core principles of this system from the point of view of the senior management personnel in the Directorate of Anbar Education, and the importance of research in the philosophical rooting of the nature of the variables as a modern administrative terminology, the research dealt with a problem expressed by a number of intellectual and appl

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Leadership ethics and transformational leadership to develop perceptions of organizational work supportA survey of a sample of the staff of the Ministry of Water Resources
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The aim of organizational contemporary is development man power active, in spit-of there are littlie resources. But in the Iraqi environment there are too much resources with performance inhabiting. specially in the ministry of water resources (sample of this research), about dryness and lower levels of rivers. There for this study have some important variable, it is ethical leadership & transformational leadership as (independent variable), and Perceived organizational support(dependent variable). Over here to invest with authority on the problem of research, is weakness harmony between employed perception and the pattern of leadership. We find decline in of reaction of organ compound between the variable to weaken high perf

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