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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
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Modesty trait and its relation to self-assertiveness among Tikrit university’s students
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The study aims to identify the level of modesty and self-assertiveness among Tikrit university’s students in regard with students’ gender and major (scientific, human studies), and to identify the correlation between modesty trait and self-assertiveness of students. To this end, the researcher has designed a scale to measure modesty that consisted of four-domains (decency, avoiding of unattractive, pang of conscience, and apprehension). Moreover, the researcher adopted a scale of self-assertiveness that designed by (shawki, 1998). The sample included (600) student on first-stage at the university of Tikrit. The results revealed that students have a high level of modesty and self-assertiveness; there is a correlation between modesty t

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
Optical and structural study for DLC thin films prepared by plasma jet
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Diamond-like carbon (DLC) homogeneous thin films were deposited from cyclohexane (Ccyclohexane (Ccyclohexane (Ccyclohexane (C cyclohexane (Ccyclohexane (Ccyclohexane (C cyclohexane (Ccyclohexane (C 6H12 ) liquid by using a plasma jet system which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with alternating high voltage 7.5 which operates with alternating high voltage 7.5which operates with al

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Publication Date
Wed Mar 29 2023
Journal Name
Aip Conference Proceedings
(𝓹,𝔼)-convex sets and (𝓹,𝔼)-Convex functions with their properties
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Publication Date
Tue Oct 25 2022
Journal Name
Minar Congress 6
HANDWRITTEN DIGITS CLASSIFICATION BASED ON DISCRETE WAVELET TRANSFORM AND SPIKE NEURAL NETWORK
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In this paper, a handwritten digit classification system is proposed based on the Discrete Wavelet Transform and Spike Neural Network. The system consists of three stages. The first stage is for preprocessing the data and the second stage is for feature extraction, which is based on Discrete Wavelet Transform (DWT). The third stage is for classification and is based on a Spiking Neural Network (SNN). To evaluate the system, two standard databases are used: the MADBase database and the MNIST database. The proposed system achieved a high classification accuracy rate with 99.1% for the MADBase database and 99.9% for the MNIST database

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Comparison between Radial Basis Function and Wavelet Basis Functions Neural Networks
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      In this paper we study and design two feed forward neural networks. The first approach uses radial basis function network and second approach uses wavelet basis function network to approximate the mapping from the input to the output space. The trained networks are then used in an conjugate gradient algorithm to estimate the output. These neural networks are then applied to solve differential equation. Results of applying these algorithms to several examples are presented

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Publication Date
Wed May 25 2016
Journal Name
Oncolytic Virotherapy
Newcastle disease virus, rituximab, and doxorubicin combination as anti-hematological malignancy therapy
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Hematological malignancies are important diseases that need more powerful therapeutics. Even with current targeting therapies, such as rituximab and other chemotherapeutic agents, there is a need to develop new treatment strategies. Combination therapy seems the best option to target the tumor cells by different mechanisms. Virotherapy is a very promising treatment modality, as it is selective, safe, and causes cancer destruction. The Iraqi strain of Newcastle disease virus (NDV) has proved to be effective both in vitro and in vivo. In the current work, we tested its ability on anti-hematological tumors and enhanced current treatments with combination therapy, and studied this combination using Chou–Talalay analysis. p53 concentration was

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Publication Date
Mon Jan 01 2018
Journal Name
Opcion
Fast-slow thinking and its relationship to cognitive failure At university students
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Scopus
Publication Date
Mon Apr 15 2024
Journal Name
Journal Of Engineering Science And Technology
Text Steganography Based on Arabic Characters Linguistic Features and Word Shifting Method
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In the field of data security, the critical challenge of preserving sensitive information during its transmission through public channels takes centre stage. Steganography, a method employed to conceal data within various carrier objects such as text, can be proposed to address these security challenges. Text, owing to its extensive usage and constrained bandwidth, stands out as an optimal medium for this purpose. Despite the richness of the Arabic language in its linguistic features, only a small number of studies have explored Arabic text steganography. Arabic text, characterized by its distinctive script and linguistic features, has gained notable attention as a promising domain for steganographic ventures. Arabic text steganography harn

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Image Compression Using Tap 9/7 Wavelet Transform and Quadtree Coding Scheme
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This paper is concerned with the design and implementation of an image compression method based on biorthogonal tap-9/7 discrete wavelet transform (DWT) and quadtree coding method. As a first step the color correlation is handled using YUV color representation instead of RGB. Then, the chromatic sub-bands are downsampled, and the data of each color band is transformed using wavelet transform. The produced wavelet sub-bands are quantized using hierarchal scalar quantization method. The detail quantized coefficient is coded using quadtree coding followed by Lempel-Ziv-Welch (LZW) encoding. While the approximation coefficients are coded using delta coding followed by LZW encoding. The test results indicated that the compression results are com

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Publication Date
Mon May 04 2020
Journal Name
Offshore Technology Conference
Hydrate Equilibrium Model for Gas Mixtures Containing Methane, Nitrogen and Carbon Dioxide
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Abstract<p>Gas hydrate formation is considered one of the major problems facing the oil and gas industry as it poses a significant threat to the production, transportation and processing of natural gas. These solid structures can nucleate and agglomerate gradually so that a large cluster of hydrate is formed, which can clog flow lines, chokes, valves, and other production facilities. Thus, an accurate predictive model is necessary for designing natural gas production systems at safe operating conditions and mitigating the issues induced by the formation of hydrates. In this context, a thermodynamic model for gas hydrate equilibrium conditions and cage occupancies of N2 + CH4 and N2 + CO4 gas mix</p> ... Show More
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