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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
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Analysis for Construction in Ibn Khalduon s’ Muqaddimah
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The specialist researcher  fined the relations between economic ideas with economic facts in his theory which called humanity building it is appeared clearly ( in Ibn Khalduons’ Muqaddimah) in a clothe of economic  social  phenomenon's as a systematical analysis in all fifty chapters of al Muqaddimah ,therefore this paper deal with  Ibn Khalduon economic thoughts as important says which describe the society building in its economic subjective  and  examine the relationship between The dissert and the city within economic says which are cover  the social analysis ,and determinate   the analysis objects  which clearly in this dualism  model ,between the state and economic bas

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Choose the best model for building life tables in Iraq
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Demography or population studies or demography is the science that is based on the different characteristics of the population scientific study, and represent a population studies principled way to understand the population of society, in addition to verification of the population in a given area determine the reason for the increase or decrease this number from the previous statistical As these studies estimate future trends for the occurrence of demographic change in terms of birth, death and migration That the registration of deaths of paramount importance narrated that way can the demographic reality of the population analysis, and coverage of the health authorities' needs and enable government institutions of decision-making

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Publication Date
Fri Jan 01 2021
Journal Name
Fme Transactions
FAT-based adaptive backstepping control of an electromechanical system with an unknown input coefficient
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This paper is focused on orthogonal function approximation technique FAT-based adaptive backstepping control of a geared DC motor coupled with a rotational mechanical component. It is assumed that all parameters of the actuator are unknown including the torque-current constant (i.e., unknown input coefficient) and hence a control system with three motor control modes is proposed: 1) motor torque control mode, 2) motor current control mode, and 3) motor voltage control mode. The proposed control algorithm is a powerful tool to control a dynamic system with an unknown input coefficient. Each uncertain parameter/term is represented by a linear combination of weighting and orthogonal basis function vectors. Chebyshev polynomial is used

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Using the Logistic Regression Model in Studding the Assistant Factors to Diagnose Bladder Cancer
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The cancer is one of the biggest health problems that facing the world . And  the bladder cancer has a special place among the most spread cancers in Arab countries specially in Iraq and Egypt(2) . It is one of the diseases which can be treated and cured if it is diagnosed early . This research is aimed at studying the assistant factors that diagnose bladder cancer such as (patient's age , gender , and other major complains of hematuria , burning or pain during urination and micturition disorders) and then determine which factors are the most effective in the possibility of diagnosing this disease by using the statistical model (logistic regression model) and depending on a random sample of (128) patients . After

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Directorial visions and sociological adaptation of heritage in theatrical performance
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The theatrical performance has an aesthetic, artistic, technical and intellectual vision presented by the theatrical director according to the dualities of theatrical form and content, which depend on the uniformity and interconnection of theatrical elements, as the vision is integrated through the harmony and fusion of these elements and the flow of their coordination with an aesthetic system within the framework of the aesthetic space of the theatrical performance, and when the heritage is presented in the performance, as there will certainly be different readings of that heritage and moving away from the iconization of the event and highlighting it in a manner that is in line with the spirit of the age.
the (researcher) tries, t

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Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Clarity and readability of written texts In commercial advertising designs
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The concept of clarity and readability of the written texts is an important goal in order to convey the communication idea to the receiver easily; the written texts have special significance because it is the most effective way to fulfill this idea as well as to achieve the aesthetic dimension of the written material, and clarity in the written texts is a prerequisite for reading, and readability is the speed of the optical reading of the written form, as the letters design plays a key role in facilitating the readability of the texts, and thus, it is necessitated to take care of these texts and studied them thoroughly in terms of shape for easy to read, and thus to understand the implications of the texts.
For that reason, the resear

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Publication Date
Fri Sep 19 2025
Journal Name
Al–bahith Al–a'alami
Methods and Means of public relation in dealing with Bureaucracy
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The importance of Public Relations activity has increased during the last half of the last century as a specialized and modern administrative function in most institutions. It has, moreover, become an integral part of activities of those institutions of various types, due to its pivotal role in building its reputation and drawing a good mental image among its audiences, as well as its influential and basic role in maintaining communication and the communication between its members at its various levels and their job tasks to ensure the greatest amount of understanding and to enhance trust between them. This is why public relations activity has become indispensable in all institutions, and without it, it is difficult to achieve any coordi

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Accounting reading in foreign operations and translation of financial statements
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Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Fundamentalist graduation of customary celebrations and holidays in Islamic societies
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esearch Summary

Holidays and occasions in Islamic societies have a legal character and origin. Some of them are proven by the words and actions of the legislator, and some are within the scope of custom that is regulated by the honorable Sharia, and others are approved by scholars and people because of their connection, piety and charity.  It has a kind of good.

 One of the purposes of the noble Sharia is to glorify the honorable times associated with the blessed events, so that lessons and lessons may be recalled in them, and to activate the legitimate gifts in those events that develop in the individual, the family and the community the meanings of goodness and honor and all that is good and good.  Accord

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Semantics of the Russian Verbs of Destruction in Contemporary Linguistics: Семантический Анализ Глаголов Деструкции Русского Языка В Современной Лингвистике
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The article states that the Russian verbs of destruction belong to the lexical-semantic group of physical impact. They include verbs with the meaning of “damage” and “destroy”. It is emphasized that each of these groups is relatively independent; the cut line between them is fuzzy and arbitrary. It is postulated that when the object is completely destroyed, then the verb has the meaning of “destruction”,  and when the object is partially destroyed, then the  verb has the meaning of “damage”. It is this feature that individualizes the meaning of verbs. The study distinguishes between the groups and the nature of the object as- animate / inanimate. The object of the action of the “destruction” can only be inan

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