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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 Jun 27 2019
Journal Name
Molecular Crystals And Liquid Crystals
Supramolecular columnar discotic nematic liquid crystal by hydrogen bonding: Synthesis and characterization
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The design, synthesis, and characterization of a star shaped 2,4,6-tris-(4`-carboxyphenoxy)-1,3,5-triazine liquid crystalline with columnar discotic mesophase properties establish H-bond interactions with 3,5-dialkoxypyidine were reported. The structures of the synthesized compounds were actually determined by elementary analysis, and FT-IR, ¹HNMR, ¹³CNMR, and mass spectroscopy. The mesomorphic properties of these mesogens were examined using differential scanning calorimetry (DSC) and optical polarizing microscopy (OPM). The synthesized molecules exhibited enantiotropic hexagonal columnar liquid crystal, which depends for the H- bond complex in a 1:3 ratio.

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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
Tue Dec 03 2013
Journal Name
Baghdad Science Journal
Satellite Images Unsupervised Classification Using Two Methods Fast Otsu and K-means
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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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Publication Date
Sun May 01 2016
Journal Name
Istanbul Bridge Conference.- Turkey
Strengthening and Load Testing for Short Span Steel Bridge for Abnormal Loads
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The steel jetty selected for strengthening is in Baghdad city, over Tigris River, consists of 55 short spans, each of approximately 4 meters and one naviga-tional opening of 12 m. The bridge is 224 meters length and 8 meters in width. The strengthening system was designed to remove overstresses that occurred when the bridge was subjected to abnormal loads of 380 tons. A strengthening system which installed in spring 2008 was used where the main concept is to depend on added side supporting elements which impose reversal forces on the bridge to counteract most of the loads expected from the abnormal heavy loads. The bridge was load tested before and after the strengthening system was activated. The load test results indicate that the strengt

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Publication Date
Sat Jul 01 2023
Journal Name
Int. J. Advance Soft Compu. Appl,
Arabic and English Texts Encryption Using Proposed Method Based on Coordinates System
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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Mining categorical Covid-19 data using chi-square and logistic regression algorithms
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Publication Date
Sun May 14 2023
Journal Name
Agrosystems, Geosciences & Environment
Cover crop and biofuel crop effects on hydraulic properties for claypan soils
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Perennial biofuel and cover crops systems are important for enhancing soil health and can provide numerous soil, agricultural, and environmental benefits. The study objective was to investigate the effects of cover crops and biofuel crops on soil hydraulic properties relative to traditional management for claypan soils. The study site included selected management practices: cover crop (CC) and no cover crop (NC) with corn/soybean rotation, switchgrass (SW), and miscanthus (MI). The CC mixture consisted of cereal rye, hairy vetch, and Austrian winter pea. The research site was located at Bradford Research Center in Missouri, USA, and was implemented on a Mexico silt loam. Intact soil cores (76‐mm diam. by 76‐mm long) were taken from the

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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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