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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
Tue Aug 15 2023
Journal Name
Al-academy
Formal questioning and its representations in the design of contemporary residential rooms for children with autism
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The formal investigation of the interior spaces of the residential bedrooms for children with autism is one of the basic tasks that should be known by the interior designer. Achieving an atmosphere compatible with his health condition, which contributes to generating a sense of spatial intimacy through the design dimension provided by the interior designer and his tireless endeavor to meet the needs of the child in an internal environment that achieves the functional dimension and spiritual approaches that enhance the child’s sense of spatial belonging and contribute to improving his mood and this positively reflects on his behavior and social integration. The current research has reached the most important design criteria that must be

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Natural Sciences Research
Estimation Arginase Activity in the Serum of Uterine Fibroid Females and its Relationship with Other Parameters
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The research includes a clinical study of Arginase and its relation with uterine fibroid. The normal value of arginase activity in female serum was found to be (0.52 ± 0.02 IU/L) in healthy group at age (35-55) years. The study also showed a highly significant increase in arginase activity (7.99 ± 0.23 IU/L) in serum of uterine fibroid patients group at (35-55years) in comparison to healthy.The results also indicated a highly significant increase in the level of progesterone, estradiol, prolactin, peroxynitrite and malondialdehyde in patients group. While a highly significant decrease in concentration of adiponectin in patients group was found in comparison to healthy.

Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
The impact of JAK2V617F allelic burden on clinical and laboratory parameters in patients with myeloproliferative neoplasms
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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Poisoning Cases in the Poisoning Consultation Center and Forensic Medicine Institute within Baghdad area
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Social factors may affect the available sources of toxic substances and causes of poisoning, and these factors may change over time. Additionally, understanding the characteristics of poisoning cases is important for treating such patients. Therefore, the present study investigated the characteristics of poisoning cases in Baghdad Poisoning Consultation Center (PCC) and Forensic Medicine Institute (FMI). Data on all poisoning cases reported in PCC and FMI during 2013 were retrospectively obtained from medical records. Total of 1131 reports of poisoning cases (1082 from PCC and 49 from FMI) were analyzed according to age, sex, geographical distribution and causes of poisoning according to the type and class of poisoning agent. The results

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Publication Date
Thu Jan 07 2021
Journal Name
Jordan Journal Of Biological Sciences
Evaluation of Quorum-Sensing, Antibiotics Resistance, and Biofilm Formation in Pathogenic Bacteria from the Hospital Environments
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Abstract Background: Multidrug-resistant bacteria (MDR) often contaminate hospital environment and cause serious illnesses. Quorum Sensing (QS) regulates a variety of downstream cellular processes, including antibiotics resistance mechanisms and biofilm formation, and causes harm to the host. This study investigates antibacterial susceptibility and biofilm formation of pathogenic bacteria in hospital environment. Methods: Hundred bacterial isolates were collected from various environments in the Medical City hospital. The antimicrobial susceptibility technique was evaluated through disk diffusion method. Next, biofilms formation was detected by the microliter plate assay. Finally, PCR was used to analyze the frequency of QS system gene

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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluating the effect of natural, industrial juices and beverage on orthodontic bonding composite (in-vitro study)
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Background: Dental erosion is a common oral condition which results due to consumption of high caloric and low pH acidic food such as carbonated drinks and fruit juices. It is expected that these food types can cause irreversible damage to dental hard tissues and early deterioration of the dental restorations. So, this study aimed to evaluate and compare the erosive potential effects of orange fruit juice and Miranda orange drink on the microhardness of an orthodontic composite material. Materials and methods: Thirty discs with a thickness of 2 mm and a diameter of 10 mm were prepared from orthodontic bonding composite. The prepared discs were equally divided into three groups (n=10). Microhardness analysis was carried out both prior to

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of Al-nahrain University
STUDY FOR THE GROWTH RATE, VIABILITY AND MORPHOLOGICAL CHANGES OF LEISHMANIA TROPICA IN DIFFERENT CULTURE MEDIA
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This study included the estimation of growth rate, viability and morphological changes in different culture media (NNN, P-Y, RPMI- 1640, and Panmed). Promastigotes cultured in RPMI-1640 showed maximal growth rate after (2, 4, 6) days of cultivation (27.26 ± 0.05), (172.20 ± 0.1) and (343.81 ± 1.48) million parasites / ml for each day respectively, while P-Y media gave the highest mean of growth rat after (8 and 10) days of cultivation (307.16 ± 1.67) and (303.5 ± 4.96) million parasites / ml for each day respectively. P-Y medium showed the maximal percentage of viability after (2, 4, 6, 8, and 10) days of cultivation (99.76 ± 0.5) %, (98.30 ± 0.17) %, (96.1 ± 0.1) %, (92.5 ± 0.52) % and (87.26 ± 0.05) % for each day respectively.

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Publication Date
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Occupational Toxicity and Health Hazards of the Healthcare Providers at Healthcare Facilities in Sulaimani City, Iraq
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Objective: The present study aimed to evaluate the occupational health hazards that face health care providers in Sulaimani City.

Methods: A cross-sectional study conducted utilizing quantitative data collection methods. It involved 159 respondents including Physicians, Pharmacists, Medical assistants, Laboratory Instructors and Nurses who worked in 8 major health facilities in Sulaimani city, Kurdistan region, Iraq.

Results: Nurses were the most susceptible group to sharp related injuries 13.84%, cuts and wounds 10.69% than the others and they were more experiencing verbal abuse in the workplace 15%. Laboratory instructors represent the most exposed group

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The age-specific fecundity life tables of Planococcus citri Risso and important predators attack in Baghdad
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Reproduction potential and age –specific fecundity of the Mealybug Planococcus citri Risso were studied in the laboratories of Biological control research unit,college of Agriculture –Baghdad university at 25± 2Cº and 60-70% R.H.with 16 light:8 dark photo period.The results showed that the survival ratio began to decline at the 38th day, the average female age was 20 days ,while the average age was 8 days at the first reproduction . Net reproduction rate ( Ro ) was 58.59 female female generation which prove that the population of the mealybug was of the unstable kind , intrinsic rate of increase (rm) was 0.118 femalefemale and the average length period of generation ( T ) was 34.30 days . Many local predators attack the mealybug

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Publication Date
Fri Jan 01 2021
Journal Name
Bionatura
STUDY THE TIGRIS RIVER IN SOUTH OF BAGHDAD CITY AND MAY USE IT AS IRRIGATION WATER
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