Preferred Language
Articles
/
jpgiafs-180
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Aug 03 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطبيق الضريبة الانتقائية على السجائر في زيادة الحصيلة الضريبية: The effect of applying the selective tax on cigarettes on increasing the tax revenue
...Show More Authors

The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application

... Show More
View Publication Preview PDF
Publication Date
Wed Jul 05 2017
Journal Name
Chemical Engineering Communications
Microwave-assisted preparation of mesoporous-activated carbon from coconut (<i>Cocos nucifera</i>) leaf by H<sub>3</sub>PO<sub>4</sub>activation for methylene blue adsorption
...Show More Authors

View Publication
Scopus (100)
Crossref (96)
Scopus Clarivate Crossref
Publication Date
Sun Jan 12 2025
Journal Name
Journal Of Physical Education
Specifying Standard Scores and Levels for Some Physical Variables as Indicators for Selecting Youth Soccer Players Aged (17 – 19) years Old
...Show More Authors

View Publication
Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Vehicle Indoor Air pollution with Fungi Generated by Air Conditioning Systems (AC) and Treatment by Using Aqueous Extracts Mushroom (Ganoderma lucidum)
...Show More Authors

Vehicle Air Conditioning (AC) systems are used in countries that suffer high temperature degrees during the summer season, one of these countries is Iraq. Most passengers suffer manifestations which may lead to Allergic or Respiratory diseases as they inhale polluted air produced by AC systems.
In this study 10 vehicle were selected randomly on the basis of noxious odors emitted from AC systems. Indoor air samples were collected by using impaction method and using Sabouraud's dextrose agar to grow and isolate dominant fungi species accompanied with AC polluted air. Dust particle diameters aggregated in AC filters were measured because the particles work as transporters to carry fungi then get inhaled by the passengers. After isolating

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 10 2022
Journal Name
Research Journal Of Chemistry And Environment
Synthesis, Antioxidant ability and Docking study for new 4,4'-((2-(Aryl)-1H-benzo[d]imidazole-1,3(2H)- diyl)bis(methylene))diphenol)
...Show More Authors

New series of 4,4'-((2-(Aryl)-1H-benzo[d]imidazole1,3(2H)-diyl)bis(methylene))Diphenol(3a-g) was successfully synthesized from cyclization of the reduction product of bis Schiff bases (2) with aryl aldehydes bearing phenolic hydroxyl in the presence of acetic acid. The structure of these compounds was identified from FT-IR, 1H NMR, 13C NMR and EIMs. The Antioxidant capability was screened by DPPH and FRAP assays. Both assays showed antioxidant capability more than BHT as well. Compounds 3b and 3c showed antioxidant capacity slightly less than ascorbic acid. The docking study for theses compound was carried out as III DNA polymerase inhibitor. The results of docking demonstrated that the increase in hinderances around phenolic hydroxyl for t

... Show More
Publication Date
Sun Sep 25 2022
Journal Name
Research Journal Of Chemistry And Environment
Synthesis, Antioxidant ability and Docking study for new 4,4'-((2-(Aryl)-1H-benzo[d]imidazole-1,3(2H)-diyl)bis(methylene))diphenol)
...Show More Authors

New series of 4,4'-((2-(Aryl)-1H-benzo[d]imidazole-1,3(2H)-diyl)bis(methylene))Diphenol(3a-g) was successfully synthesized from cyclization of the reduction product of bis Schiff bases (2) with aryl aldehydes bearing phenolic hydroxyl in the presence of acetic acid. The structure of these compounds was identified from FT-IR, 1H NMR, 13C NMR and EIMs. The Antioxidant capability was screened by DPPH and FRAP assays. Both assays showed antioxidant capability more than BHT as well. Compounds 3b and 3c showed antioxidant capacity slightly less than ascorbic acid. The docking study for theses compound was carried out as III DNA polymerase inhibitor. The results of docking demonstrated that the increase in hinderances around phenolic hydr

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Investigation for some Aminoglycosides Modifying Enzymes- Encoding Genes and Co-Resistance to Fluoroquinolones among Klebsiella pneumoniae Isolates from Different Clinical Cases
...Show More Authors

In this study, we investigated the prevalence of aminoglycosides modifying enzymes (AMEs)-encoding genes, including aac(3′)-ΙΙ, ant(3′′)-Ι, aph(3′)-VΙ, and aac(6′)-Ιb-cr and their potential effect on the development of resistance to aminoglycosides and fluoroquinolones in clinical isolates of Klebsiella pneumoniae. According to the phenotypic and biochemical characteristics of 150 clinical samples, 50 (33%) isolates were identified as K. pneumoniae. These isolates were collected from different clinical sources, including urine (15, 30%), blood (12, 24%), sputum (9, 18%), wounds (9, 18%), and burns (5, 10%). The minimum inhibitory conce

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Thu Sep 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
کاریگەری ستراتیجیەتی مێزگرد لەسەر دەستکەوتی بابەتی خوێندنەوە و ئەدەبی کوردی
...Show More Authors

Preview PDF
Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Saudi society’s trends towards visiting museums and art galleries: منال بنت مرشد الحربي -حنان بنت يوسف الأحمد-مها بنت عبد الله السنان
...Show More Authors

The aim of the research is to identify the trends of Saudi society towards visiting art galleries and museums in light of economic and social transformations after the implementation of the 2030 vision plans. The importance of the research is to track the reasons behind the reluctance of members of society to visit such cultural institutions, and to plan proposals and recommendations for how to attract members of society and motivate them. This research followed the descriptive approach, and the study sample reached 103 members of the Saudi community. several research tools were used in this research such as questionnaire, personal interviews in addition to the researcher notes. The results concluded that the art galleries attract the ap

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
DFT, PM3, AM1, and MINDO/3 Quantum Mechanical Calculations for Some INHC Cs Symmetry Schiff Bases as Corrosion Inhibitors for Mild Steel
...Show More Authors

Density Functional Theory (DFT) at the B3LYP/ 6-311G basis set level and
semiemperical methods (PM3, AM1, and MINDO/3) were performed on six new
substituted Schiff bases derivatives of INHC (N-(3-(phenylidene-allylidene)
isonicotinohydrazide) using Gaussian-03 program. The calculated quantum chemical
parameters correlated to the inhibition efficiency were studied and discussed at their
equilibrium geometry and their correct symmetry (Cs). Comparisons of the order of
inhibition efficiency of the Schiff bases derivatives, and local electrophilic and
nucleophilic reactivity have analyzed. Some physical properties also were studied
such as heat of formation, total energy and dipole moment...etc. Also vibration
freq

... Show More
View Publication Preview PDF