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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 Dec 08 2023
Journal Name
Iraqi Journal Of Science
AL-Dibdiba Formation Basin Hydrological Aspects Extraction Using GIS techniques and Quantitative Morphometric Analysis
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The drainage basin's hydrological aspect studying is considered to be important issue because of their influence (especially in arid to semi-arid regions) on the water management projects, agricultural management projects, and grazing ones. The importance of this study is coming from the fact that AL-Dibdiba formation basin climate is arid to semi-arid and there are human activities (habitation and agricultural) in the east part of it, so the water resources management is needed for this basin. The morphometric analysis illustrates the hydrological aspects in a quantitative form; the problem is the use of the traditional schemes in the calculation processes (such as the topographic map and the planmeter), which coast time and money and a

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Publication Date
Sun Oct 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Moral Intelligence and its Relationship with Academic Adjustment for Sixth Year Primary School Pupils
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This research aims at measuring the relationship between moral intelligence and academic adjustment for sixth year primary School Pupils.

The research is assigned to sixth year primary school pupils- Baghdad –the 2nd   karkh of the both genders .The total sample includes (500) pupils .The researchers has built two scales one for Moral Intelligence and another for Academic Adjustment and applied them on the total sample of the research .The researchers treated data by appropriate statistical means .The research has reached the following results:

  • The pupils of sixth year primary school characterized by Moral Intelligence.
  • The

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Metal (II) Complexes with Tridentate N, N,O Ligand: Synthesis, Characterization and Biological Studies 
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 The preparation of some new coordination compounds for nikel (II), manganese (II), copper (II), cobalt (II)and mercury (II), with ligand obtained from Benzoinand2-amino pyridine.The ligand[6-(2-hydroxy-1,2-diphenylethylideneamino)pyridin-3-ylium)](L) was made from reactin ethanol with metal salts in (1:1)(metal : ligand)ratio.[MLCl] was the inclusive formula of the complexes where M= Mn(II),Co(II),Ni(II),Cu(II) and Hg(II). Metal analysis by electronic spectra, atomic absorption ,infrared spectra, 1H&13C-NMR(only ligand)spectral studies, magnetic moment and molar conductance measurements used to describe the compounds.The determinations indicated that the ligand coordinates with the metal (II) ion in neutral tridentate manner th

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Publication Date
Sat Nov 07 2020
Journal Name
Journal Of Advanced Research In Fluid Mechanics And Thermal Sciences
Fully Automated Measurement Setup for Photovoltaic Panel Performance Evaluation and Testing under LabVIEW Platform
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Photovoltaic (PV) devices are widely used renewable energy resources and have been increasingly manufactured by many firms and trademarks. This condition makes the selection of right product difficult and requires the development of a fast, accurate and easy setup that can be implemented to test available samples and select the cost effective, efficient, and reliable product for implementation. An automated test setup for PV panels using LabVIEW and several microcontroller-based embedded systems were designed, tested, and implemented. This PV testing system was fully automated, where the only human intervention required was the instalment of PV panel and set up of required testing conditions. The designed and implemented system was

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
Citric Acid Production: Raw Material, Microbial Production, Fermentation Strategy and Global Market: Critical Review
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Citric acid is an essential ingredient for the manufacture of (12) key industrial chemicals. Citric acid use is increasing steadily with a high annual growth rate as a result of the development of ever more sophisticated applications. Citric acid is widely utilized in the food and pharmaceutical industries due to its low toxicity when compared to other acidulous. Other uses for citric acid can be found in cleaning supplies and detergents. Based on information from a review of the literature, Citric acid production substrates and methods for surface fermentation, submerged fermentation, solid-state fermentation, and international market expansion are all covered in the current review study. Finally, there is still much to learn about the

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Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
Selective Image Encryption Based on DCT, Hybrid Shift Coding and Randomly Generated Secret Key
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Most of today’s techniques encrypt all of the image data, which consumes a tremendous amount of time and computational payload. This work introduces a selective image encryption technique that encrypts predetermined bulks of the original image data in order to reduce the encryption/decryption time and the
computational complexity of processing the huge image data. This technique is applying a compression algorithm based on Discrete Cosine Transform (DCT). Two approaches are implemented based on color space conversion as a preprocessing for the compression phases YCbCr and RGB, where the resultant compressed sequence is selectively encrypted using randomly generated combined secret key.
The results showed a significant reduct

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Publication Date
Wed Nov 19 2014
Journal Name
Journal Of Biosciences
Caspase-like proteins: Acanthamoeba castellanii metacaspase and Dictyostelium discoideum paracaspase, what are their functions?
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Publication Date
Sun Mar 01 2020
Journal Name
Agronomy Journal
Long‐term perennial management and cropping effects on soil microbial biomass for claypan watersheds
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Sustainable vegetative management plays a significant role in improving soil quality in degraded agricultural landscapes by enhancing soil microbial biomass. This study investigated the effects of grass buffers (GBs), biomass crops (BCs), grass waterways (GWWs), and agroforestry buffers (ABs) on soil microbial biomass and soil organic C (SOC) compared with continuous corn (Zea mays L.)–soybean [Glycine max (L.) Merr.] rotation (row crop [RC]) on claypan soils. The RC, AB, GB, GWW, and BC treatments were established in 1991, 1997, 1997, 1997, and 2012, respectively, and are located at Greenley Memorial Research Center in Missouri. Soil samples were collected in May 2018 from the 0‐ to

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Publication Date
Tue Aug 15 2023
Journal Name
Sumer 1
Biologically synthesized Copper Nanoparticles from S. epidermidis on resistant S. aureus and cytotoxic assay
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The risk of significant concern is resistance to antibiotics for public health. The alternative treatment of metallic nanoparticles (NPs), such as heavy metals, effects on antibiotic resistance bacteria with different types of antibiotics of - impossible to treat using noval eco-friendly synthesis technique nanoparticles copper oxide (CuO NPs) preparation from S. epidermidis showed remarkable antimicrobial activity against S.aureus Minimum inhibitory concentra range (16,32,64,256,512) µg/ml via well diffusion method in vitro, discover those concentrations effected in those bacteria and the best concentration is 64 µg/ml, characterization CuO NPs to prove this included atomic force microscope, UV, X-ray Diffraction and TEM, and ant

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Image Signal Decomposition Using Polynomial Representation with Hybrid Lossy and Non-Lossy Coding Scheme
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This article presents a polynomial-based image compression scheme, which consists of using the color model (YUV) to represent color contents and using two-dimensional polynomial coding (first-order) with variable block size according to correlation between neighbor pixels. The residual part of the polynomial for all bands is analyzed into two parts, most important (big) part, and least important (small) parts. Due to the significant subjective importance of the big group; lossless compression (based on Run-Length spatial coding) is used to represent it. Furthermore, a lossy compression system scheme is utilized to approximately represent the small group; it is based on an error-limited adaptive coding system and using the transform codin

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