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
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
On S*-Supplemented Modules
...Show More Authors

The main goal of this paper is to introduce and study a new concept named d*-supplemented which can be considered as a generalization of W- supplemented modules and d-hollow module. Also, we introduce a d*-supplement submodule. Many relationships of d*-supplemented modules are studied. Especially, we give characterizations of d*-supplemented modules and relationship between this kind of modules and other kind modules for example every d-hollow (d-local) module is d*-supplemented and by an example we show that the converse is not true.

View Publication Preview PDF
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
Colocación del Adjetivo
...Show More Authors

Dada la importancia de la gramática en las lenguas hemos tratado en esta investigación manifestar la importancia de la posición del adjetivo en la lengua castellana y hacer una simple comparación con la lengua inglesa y la lengua árabe.
Los comportamientos de los adjetivos en lo referente a su posición respecto del sustantivo no siguen una fórmula fija. En esta cuestión “no se trata de leyes, sino de tendencias”, como dice Gili Gaya1, la inmensa mayoría de los adjetivos del español son susceptibles de ser colocados antes o después del sustantivo al que sirvan de adjunto. Las formulaciones sobre el orden Sust.+Adj. o el orden Adj.+Sust., por muy genéricas que sean, sufren excepciones,según las preferencias contextualiz

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 30 2020
Journal Name
Arab Science Heritage Journal
تحقيق القسم الثالث من مخطوطة خبرة الفقهاء
...Show More Authors

In fact, the main idea of ​​the manuscript is to take note of a branch of Islamic jurisprudence, which is the science of jurisprudential jurisprudence and this manuscript in its title and subject dealt to the men of knowledge of jurisprudence because of its ambiguity calls for thinking, and the brainstorming mood to test the intelligence of jurisprudence, Of students of knowledge jurisprudence. This section contains (14) questions starting with the question (26) and ending with (39) in the doors of pray.

View Publication Preview PDF
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Proposal of Using Principle of Maximizing Entropy of Generalized Gamma Distribution to Estimate the Survival probabilities of the
...Show More Authors

Abstract

In this research we been estimated the survival function for data suffer from the disturbances and confusion of  Iraq Household Socio-Economic Survey: IHSES II 2012 , to data from a five-year age groups follow the distribution of the Generalized Gamma: GG. It had been used two methods for the purposes of estimating and fitting which is the way the Principle of Maximizing Entropy: POME, and method of booting to nonparametric smoothing function for Kernel, to overcome the mathematical problems plaguing integrals contained in this distribution in particular of the integration of the incomplete gamma function, along with the use of traditional way in which is the Maximum Likelihood: ML. Where the comparison on t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 31 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
A Comparison between the Product-Refill and the Equalization Oxygen Pressure Swing Adsorption Processes
...Show More Authors

This work presents a design for a pressure swing adsorption process (PSA) to separate oxygen from air with approximately 95% purity, suitable for different numbers of columns and arrangements. The product refill PSA process was found to perform 33% better (weight of zeolite required or productivity) than the pressure equalization process. The design is based on the adsorption equilibrium of a binary mixture of O2 and N2 for two of the most commonly used adsorbents, 5A & 13X, and extension from a single column approach. Zeolite 13X was found to perform 6% better than zeolite 5A. The most effective variables were determined to be the adsorption step time and the operational pressure. Increasing the adsorption step

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Isvs E-journal
Preserving the Past and Building the Future: A Sustainable Urban Plan for Mosul, Iraq
...Show More Authors

Preserving the Past and Building the Future: A Sustainable Urban Plan for Mosul, Iraq

Scopus (11)
Scopus
Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Histological and Physiological Studies on the Long-term Effect of Different Concentrations of Energy Drink (Tiger) on the Renal and Hepatic Systems of Young Mice
...Show More Authors

The present study aims to investigate the long-term histopathological, and physiological effects of different concentrations of a commercially available energy drink (Tiger) on liver and kidney of young mice. Sixteen Balb/c male mice,6 -week old, were divided into 4 groups (n=4). Two groups consumed the energy drink at a concentration of 28µl energy drink/ml water. One group were killed after 10 days (T1), another group were killed after 20 days (T2). Other group of mice consumed the energy drink at a final concentration of 14µl/ml for 20 days (T3). The last group was provided only with water and served as control. Mice of all groups drank around 3 ml per day. The histopathological study on liver of treated groups showed many changes s

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Seeing Allah Almighty Detective according to incoming nodules In the interpretation of Ibn Arabi Maliki 9345 H
...Show More Authors

Seeing Allah Almighty
Detective according to incoming nodules
In the interpretation of Ibn Arabi Maliki
9345 H

View Publication Preview PDF
Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Anthropometric Treatments of the Study Seat Units Used in Elementary Stages: ضفاف غازي عباس -سهى علي حسين
...Show More Authors

  The study entitled (Anthropometric Treatments of the Study Seat Units Used in Elementary stages) highlighted the relations between the sizes of dimensions of the study seats and the different anthropometric sizes of the students. The study problem is manifested in the following question: what are the anthropometric treatments used in the design of the study seats in the elementary stages? The research aims at finding design treatments for the anthropometric variables of the study seats used in the elementary stages, because the study seats have to do with preserving students health and safety through providing an ideal seating mechanism compatible with the anthropometric variables which enhances comfort, safety and focus in the mo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of thinking Skills in Developing Life Skills among First Year Students at Al- Bisha University
...Show More Authors

     The aim of this research is to identify the effectiveness of thinking skills in developing the life skills of the students of the first Academic year, particularly the differences in life skills according to the variable of study specialization (human-scientific). To achieve the research objectives, the life skills scale was constructed on the classification of (WHO). The psychometric properties of the scale were examined. The validity of the scale, which is the final form of (60) items, was valid for measuring the life skills. The scale was then applied to the research sample of (112) students of the first year of the University of Bisha.  The SPSS program processed statistical analysis.  Resul

... Show More
View Publication Preview PDF