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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
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
The Legal Basis for Negotiations in International Armed Conflicts
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Negotiations are among the best means that countries use to achieve their various objectives in foreign policy, precisely because of the high degree of influence that this tool exerts in this field, and the extent of its link with other peaceful diplomatic means.

On the other hand, negotiations represent the best way to move away from the option of war or perhaps settle it. This is mainly related to the efforts of states to employ this method as a method for dealings among themselves, and thus negotiations represent a supreme value that is indispensable for states, as they represent a clear and universally accepted method of work related to the maintenance of peace and security International as a culture in the relations of state

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Semantic (Badi'iyah)Readings in The Prophetic Praise Poetry (Mada'h Nabawiya) (Abdel Rahim Bin Ahmad Bin Ali Al Borai as a case study)
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The importance of this topic may not be overlooked by many of the specialists, because it is one the sciences of the Arabic language, but it is an important method in the field of influencing the recipient and his aesthetic ability to create influential images as well.
The talking about Semantic (Badi'iyah)is as old as the Arabic age, so it may be talking about it not the new thing because the people who specialized have preceded us and exhausted all the talk .

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Publication Date
Mon Jan 28 2019
Journal Name
Iraqi Journal Of Science
Impact of Seasonal Variation on The Spermatozoa Reproductive Cycle of Hemantura Walgo (Müller & Henle, 1841) From Iraqi Marine Waters
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The impact of seasonal variation on the spermatozoa reproductive cycle of Hemantura walgo in Western North of Arabian Gulf from January 2016 to December 2017 was studied. A total 225 individuals males of H. walga were collected using beach net.  Gonads Somatic index (GSI) was high during May (10.1) and September (9.98) and the lowest values were recorded during on February, July and October with their values were 0.85, 1.21 and 1.43 respectively. Mature males were noticed during May and September which indicates there are two reproduction periods for H. walga during the year. The relationship between weight and width desk of  H. walga was also investigated and generally demonstrated positive

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Strategic Analysis for the Grain Grinders' establishments in Baghdad governorate and problems suffered by the industry, along with the possibility to predict its products
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Geography of industry has been considered a branch of important economic geographical branches. This importance has been regarded as a reflection on the industrial sector contribution in economies of any state since they contribute into the total national product ; it also assimilates a huge number of labor hands . The industry of grains grinding has been considered as one of the main food industries having a main role in satisfying the need of the population from the foods. The industry is continued to use the food as daily meal . Here, it should predict the population in Baghdad and for every district until the end of 2025 and knowing either these grains grinders are able to meet and satisfy the needs of populations of flours, making s

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
The causal relationship between the agricultural exports and agricultural growth in Iraq
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Publication Date
Tue Aug 15 2023
Journal Name
Alustath Journal For Human And Social Sciences
Autoimmunity and the Terroristic Schemes in Dan Brown's The Da Vinci Code
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From a medical perspective, autoimmunity reflects the abnormal behaviour of a human being. This state is shaped when the defense of an organism betrays its own tissues. Allegedly, the immune system should protect the body against attacking cells. When an autoimmune disease attacks, it results in perilous actions like self-destruction. However, from a psychological perspective, the French philosopher Jacques Derrida (1930-2004) explains that autoimmunity harms both the self and the other. As a result, the organ disarms the betraying cells, as the immune system cannot provide necessary protection. From a literary perspective, Derrida has termed autoimmunity as deconstruction for almost forty years. Autoimmunity starts with the stage of a norm

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Publication Date
Tue Mar 14 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Genetic Diversity of Iraqi Barley Species Differing in Their Tolerance to Drought by RAPD Analysis
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The genetic diversity was studied in sixteen barley Hordeum vulgar L. species cultivated in Iraq , which are differ in their ability to drought stress tolerance by using random amplified polymorphic DNA polymerase chain reaction (RAPD - PCR ) .Barley species was evaluated to drought stress  after treatment the plant seedling at germination stages to different concentration of polyethylene glycol (PEDG6000) . The results showed that the Broaq and Arefat species have the highest tolerance to drought stress in contrast the rest of Barly species like Alkhair, Alwarkaa, Ebaa99, Shoaa, Alrafidain,Sameer Rehana 3 , forat9 , jazeral ,and ebaa7 revealed sensitivity to drought stress .      The primes which used RAPD technique

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Prevalence of Methicillin-resistant Staphylococcus aureus Carrying lukS-lukF Gene in Iraqi Patients with Furunculosis
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     In this study, Staphylococcus aureus was found to be the causative agent of furunculosis in 64 (27.5%) out of 233 Iraqi patients presented with furunculosis. 16SrRNA gene was located in all isolates. Nevertheless, mecA and lukS-lukF genes were located in 60% and 4% of S. aureus isolates, respectively. Interestingly, the lukS-lukF carrying S. aureus isolates were mecA positive as well.

 

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Publication Date
Sun Mar 06 2016
Journal Name
Baghdad Science Journal
Association of Glutathione–S-Transferase (GSTP1) Genetic Polymorphism in Iraqi Patients with Diabetes Mellitus Type2
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Glutathione S-transferases (GSTs) are enzymes that included, in a more range of detoxifying reactions by conjugation of glutathione, to electrophilic material. Polymorphisms n the genes that responsible of GSTs affect, the function of the GSTs. GSTs play an active role in protection of cell against oxidative stress mechanism. Polymorphisms of GSTP1 at codon 105 amino acids forms GSTP1 important site for bind of hydrophobic electrophiles and the substitution of Ile/Val affect substrate specially catalytic activity of the enzyme and may correlate with reach to different diseases in human like diabetes mellitus type2 disease. Correlation between these polymorphisms and changes in the parameters file of diabetic patients has also bee

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Publication Date
Sun Jan 01 2017
Journal Name
Disease Markers
Genotyping of<i> IL-4</i> −590 (C&gt;T) Gene in Iraqi Asthma Patients
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This study is the first investigation in Iraq dealing with genotyping of IL-4 −590 (C>T) gene, especially in Iraqi patients with asthma. We studied forty-eight blood samples collected from patients with asthma and compared with age-matched 25 healthy individuals as controls. The polymorphism results of IL-4 −590 (C>T) gene by using amplification refractory mutation system (ARMS-PCR) showed the presence of C and T alleles and three genotypes (CC, CT, and TT). Interestingly the frequency of C allele and CC genotype was higher in patients with asthma in comparison with the same allele and geno

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