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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 Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
New Bis(dithiocarbamate) Ligand for Complex Formation; Synthesis, Spectral Analysis and Bacterial Activity
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A range of macrocyclic dinuclear metal (II) dithiocarbamate-based complexes are reported. The preparation of complexes was accomplished from either mixing of the prepared ligand with a metal ion or through a template one-pot reaction. The preparation of the bisamine precursor was achieved through several synthetic steps. The free ligand; potassium 2,2'-(biphenyl-4,4'-diylbis(azanediyl))bis(1-chloro-2-oxoethane-2,1diyl)bis(cyclohexylcarbamodithioate) (L) was yielded from the addition of CS2 to a bis-amine precursor in  KOH medium.A variety of analytical and physical methods were implemented to characterise ligand and its complexes. The analyses were based on spectroscopic techniques (FTIR, UV-Vis, mass spectroscopy and 1H, 13C-NMR sp

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Publication Date
Sat Dec 10 2016
Journal Name
Misan Journal For Physical Education Sciences
Designing and Standardizing two tests for motor coordination timing for youth basketball players
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Designing and Standardizing two tests for motor coordination timing for youth basketball players Research submitted by Prof. Faris sami & asst. prof. Wasan hanoon ali & asst. prof. Feras muttasher Baghdad University-College Of Physical Education and Sport Sciences Motor coordination in basketball is considered one of the most important factors for success in skill performance accuracy and speed due to the defensive and offensive situations of the game. The problem of the research lies in the lack of tests that can specify the growth of motor coordination through which the relative change for a number of players can be noticed due to practice and training. The subjects of the research were (30) young league players of National Center for gif

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Tree regression (TR), and Negative binomial regression (NBR) by Using Simulation.
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            In this paper, the process of comparison between the tree regression model and the negative binomial regression. As these models included two types of statistical methods represented by the first type "non parameter statistic" which is the tree regression that aims to divide the data set into subgroups, and the second type is the "parameter statistic" of negative binomial regression, which is usually used when dealing with medical data, especially when dealing with large sample sizes. Comparison of these methods according to the average mean squares error (MSE) and using the simulation of the experiment and taking different sample

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study on Candida spp. infection oral thrush and bacteria accompanied it from children
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Oral swab samples were collected from 120 children (ages between one month- 10 years) who were infected with oral thrush and 30 healthy children. The percentages of isolated yeasts and Bacteria were 66.6% and 96.6% respectively. The dominate yeast and bacteria were Candida albicans and Staphylococcus aureus with of 78.7% and 34.4% respectively. Results revealed that the highest percent of infection with oral thrush disease was 32.5% in children within the age of 1-2 months.

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Publication Date
Thu Jan 20 2022
Journal Name
Webology
Hybrid Intrusion Detection System based on DNA Encoding, Teiresias Algorithm and Clustering Method
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Until recently, researchers have utilized and applied various techniques for intrusion detection system (IDS), including DNA encoding and clustering that are widely used for this purpose. In addition to the other two major techniques for detection are anomaly and misuse detection, where anomaly detection is done based on user behavior, while misuse detection is done based on known attacks signatures. However, both techniques have some drawbacks, such as a high false alarm rate. Therefore, hybrid IDS takes advantage of combining the strength of both techniques to overcome their limitations. In this paper, a hybrid IDS is proposed based on the DNA encoding and clustering method. The proposed DNA encoding is done based on the UNSW-NB15

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Comparison between Process Control Charts and Fuzzy Multinomial Control Charts with Practical Appliance
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     The control charts are one of the scientific technical statistics tools that will be used to control of production and always contained from three lines  central line and upper, lower lines to control quality of production and represents set of numbers so finally the operating productivity under control or nor than depending on the actual observations. Some times to calculating the control charts are not accurate and not confirming, therefore the Fuzzy Control Charts are using instead of Process Control Charts so this method is more sensitive, accurate and economically for assisting decision maker to control the operation system as early time. In this project will be used set data fr

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Publication Date
Wed Aug 29 2018
Journal Name
Journal Of Engineering
Zeta Potential, Effective Membrane Charge and Donnan Potential for TiO2 NF Ceramic Membrane
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Nanofiltration (NF) ceramic membrane have found increasing applications particularly in wastewater and water treatment. In order to estimate and optimize the performance of NF membranes, the membrane should be characterized correctly in terms of their basic parameters such as effective pore radius (rp) and equivalent effective thickness as well as effective surface charge ( ), the effective charge density ( ) and Donnan potential ( ). The impact of electrokinetic (zeta) potential on the membrane surface charge density, effective membrane charge density and Donnan potential at two different concentrations of the reference solutions 0.001, 0.01 M sodium chloride at various pH values from 3 to 9, and effective po

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Coronavirus Disease Diagnosis, Care and Prevention (COVID-19) Based on Decision Support System
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              Automated clinical decision support system (CDSS) acts as new paradigm in medical services today. CDSSs are utilized to increment specialists (doctors) in their perplexing decision-making. Along these lines, a reasonable decision support system is built up dependent on doctors' knowledge and data mining derivation framework so as to help with the interest the board in the medical care gracefully to control the Corona Virus Disease (COVID-19) virus pandemic and, generally, to determine the class of infection and to provide a suitable protocol treatment depending on the symptoms of patient. Firstly, it needs to determine the three early symptoms of COVID-19 pandemic criteria (fever, tiredness, dry cough and breat

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Publication Date
Mon Dec 03 2018
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Condition assessment and rehabilitation for trunk sewer deterioration based on Semi-Markov model
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An accurate assessment of the pipes’ conditions is required for effective management of the trunk sewers. In this paper the semi-Markov model was developed and tested using the sewer dataset from the Zublin trunk sewer in Baghdad, Iraq, in order to evaluate the future performance of the sewer. For the development of this model the cumulative waiting time distribution of sewers was used in each condition that was derived directly from the sewer condition class and age data. Results showed that the semi-Markov model was inconsistent with the data by adopting ( 2 test) and also, showed that the error in prediction is due to lack of data on the sewer waiting times at each condition state which can be solved by using successive conditi

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Synthesis and Antibacterial Evaluation for Some New Schiff-bases Derived from P-aminoacetanilide
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Derivatives of Schiff-bases possess a great importance in pharmaceutical chemistry. They can be used for synthesizing different types of bioactive compounds. In this paper, derivatives of new Schiff bases have been synthesized from several serial steps. The acid (I) was synthesized from the reaction of dichloroethanoic acid with 2 moles of p-aminoacetanilide. New acid (I) converted to its ester (II) via the reaction of (I) with dimethyl sulphate in the present of anhydrous of sodium carbonate and dry acetone. Acid hydrazide (III) has been synthesized by adding 80% of hydrazine hydrate  to the new ester using ethanol as a solvent. The last step included the preparation of new Schiff-bases (IV-VIII) by the reaction of acid hydrazide with app

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