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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
Fri Apr 28 2023
Journal Name
Surgical Neurology International
Neurosurgery theater-based learning: Etiquette and preparation tips for medical students
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Publication Date
Wed Dec 12 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Preparation and characterization DLC thin films using atmospheric pressure plasma Jet
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Diamond-like carbon, amorphous hydrogenated films forms of carbon, were pretreated from cyclohexane (C6H12) liquid using plasma jet which operates with alternating voltage 7.5kv and frequency 28kHz. The plasma Separates molecules of cyclohexane and Transform it into carbon nanoparticles. The effect of argon flow rate (0.5, 1 and 1.5 L/min) on the optical and chemical bonding properties of the films were investigated. These films were characterized by UV-Visible spectrophotometer, X-ray diffractometer (XRD) Raman spectroscopy and scanning electron microscopy (SEM). The main absorption appears around 296, 299 and 309nm at the three flow rate of argon gas. The value of the optical energy gap is 3.37, 3.55 and 3.68 eV at a different flow rate o

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Crude Oil Price Forecasts Using Support Vector Regression and Technical Indicators
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Oil price forecasting has captured the attention of both researchers and academics because of the unique characteristics of crude oil prices and how they have a big impact on a lot of different parts of the economic value of the product. As a result, most academics use a lot of different ways to predict the future. On the other hand, researchers have a hard time because crude oil prices are very unpredictable and can be affected by many different things. This study uses support vector regression (SVR) with technical indicators as a feature to improve the prediction of the monthly West Texas Intermediate (WTI) price of crude oil. The root mean square error (RMSE), mean absolute error (MAE), and mean absolute percentage error (MAPE) measur

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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Hille and Nehari Type Oscillation Criteria for Conformable Fractional Differential Equations
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In this paper, we develop the Hille and Nehari Type criteria for the oscillation of all solutions to the Fractional Differential Equations involving Conformable fractional derivative. Some new oscillatory criteria are obtained by using the Riccati transformations and comparison technique. We show the validity and effectiveness of our results by providing various examples.

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Publication Date
Sat Apr 01 2023
Journal Name
Materials Today: Proceedings
Bimetallic (Fe/Zn-ZIF-8) crystals: Fabrication and adsorptive removal activity
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This work presents an investigation on the fabrication and characterization of Fe doped zeolitic imidazolate framework (ZIF-8) of 1:1 M ratio of Zn:Fe (Fe/Zn-ZIF-8) and adsorption performances of acquired materials. The synthesized Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 materials were characterized for the phase structure, morphology, elemental analysis and surface area by using X-ray diffraction (XRD), Field emission scanning electron microscope (FESEM), Energy Dispersive X-Ray (EDX), and BET surface area, respectively. The results revealed the adsorption capacity was enhanced by incorporation of Fe into ZIF-8 structure. The CR dye adsorption capacities were 287, 219, and 412 mg/g for Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 adsorbers, respectivel

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Emotional Intelligence and its Relationship with Psychological Depression among University Students
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The psychological scientific studies suggest that basic human situations stem from human emotional abilities and those with a lack of emotional intelligence are unable to cope with life, which might lead to anxiety and psychological depression. The current study aimed to investigate this problem by identifying the level of emotional intelligence and psychological depression among the students of the University of Anbar. To achieve the objectives of the study, the researchers created two questionnaires: 1) to measure emotional intelligence. 2) to measure psychological depression and applied these questionnaires on (300) students. The results revealed that the participants showed a high level of emotional intelligence with a low level of p

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Mental wandering and its relationship to attention control among university students
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Research summary: The current research aims to identify:

1-Mental wandering among university students 2- Attentioncontrol among universitey students. 3- The relationship between mental wandering and attention control among university students. 4- The difference in the relationship among university students: accoerding to a- the gender variable (males - females) b- according to the specialization variable) Scientific-human), and the results of the current research reached the following: 1- University students have mental wandering associated with the task, and mental wandering that is not related to the task. 2- University students have attentive control 3- There is no relationship between mental wandering associated with task and

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Publication Date
Mon Jun 04 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and antimicrobial evaluation with DFT study for new thiazole derivatives
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Two compounds,[2-amino-4-(4-nitro phenyl) 1,3-thiazole],(4) and [2-amino-4-(4-bromo phenyl) 1,3-thiazole],(5), were synthesized by refluxing thiourea (1) with each of  para-ntiro and para-bomophanacyl bromides(2) and (3) respectively, in absolute methanol. Then, by reaction of [5] with 3,5-dinitrobenzoyl chloride in dimethylformamide (DMF) yielded  (6) .On the other hand, reaction of (4) with chloroacetyl chloride in dry benzene afforded (7), which is  upon treatment with thiourea in absolute methanol, af

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Integration Balanced Scorecard and technology( TDABC) technology to achieve competitive advantage
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Abstract

That the reduction of costs for products and services provided by economic units is one of the main concerns at the present time to keep pace with competition in the markets, economic units are always striving to stay competitive in a modern business environment and achieve a competitive advantage, (TDABC) in the General Company for Electrical and Electronic Industries / Air cooler engine plant to reduce the costs facing the economic units under the circumstances of the Iraqi environment, especially the industrial, and the need for development events in traditional methods (TDABC) as a technology for reducing costs by relying on time guidelines. The research also concluded that the financial and non-financ

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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Physical Growth Retardation Among Kindergartens And Its Relation With Some Variables
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    Which children infected with physical growth retardation at childhood it will be the largest problems effecting the child and his parents together. So , at the period of early childhood, there must be a state of satisfactions of need because if they didn’t satisfied it will be very hard to be satisfied or replaced at another period because it will be busy with satisfaction of another need of new period, and even it will be satisfactions it still weak and didn’t be am efficient as the matter of if it be satisfied at the exact time      Looking at physical growth and its indicators as length and weight and making a comparison with world indicators at peer  age phases helps in spe

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