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Proposed model for the work of audit committees in the public sector and its interaction with the Federal Board of Supreme Audit to reduce the incidents of fraud
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This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works in the public sector (state institutions) in Iraq which lacks of such committees; that form part of the governance tools, and those institutions are hit by various types of fraud and a rampant corruption is dominating their entire facilities, moreover, the Board of Supreme Audit plays a significant role in detecting the financial irregularities, cases of fraud and financial manipulation within the state institutions, pursuant its law 31 (2011).

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Publication Date
Sun Oct 02 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
incidentaloma of the right adrenal gland in pregnant women
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Background:

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Application of Probit Analysis in Studying the Allelopathy Phenomenon
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   Probit analysis is a type of regression used to analyze the relationship between a stimulus and the quantal response. Allelopathy refers to direct or indirect negative or positive effects of one plant on another through the release of chemical compounds into the environment. This study was carried out to apply probit analysis in investigating the allelopathic effects of the leaves aqueous extracts of apple of Sodom [Calotropis procera (Aiton) W.T.] on the inhibition of seed germination of African rattlebox (Crotalaria saltiana Andr.). A laboratory experiments were carried out at the Faculty of Agricultural Sciences, University of Gezira, Sudan in season 2014/15. Ten concentrations (2.3, 4.6

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
The hydrochemistry of Tigris River in Baghdad city, Iraq
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The primary objective of this study was to investigate the current status of water-quality conditions and assessment it in the Tigris River, Baghdad, Iraq, and to determine how those conditions are changing over time of pollution if any. A series of Hydrochemical tests were carried out to ascertain the influence of major Cations and Anions, Total Dissolved Solids (TDS), Electrical Conductivity (EC) and Potential of hydrogen (pH) on the quality of water. To assess the environmental pollution of the study area: 34 water samples were collected along Tigris River from north to south Baghdad City; 17 on January 2019 and 17 on April 2019. Result of the test were compared with the World Health Organization standards, and showed that all the

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Histological Structure of the Integument in Mastacembelus mastacembelus (Solander)
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The histological structure of integument in Mastacembelus mastacembelus have been investigated from skin fragments cut from nine regions at body surface. The results revealed that the integument of the fish investigated comprises three principal layers- the epidermis, the dermis (corium) and the subcutis-All the three principal layers may further be divided into secondary layers according to the function performed by their cells. The epidermis may further divided into three layers- the outermost epithelial coverage, the middle layer and the basal layer (stratum germinatiuum)-The dermis consists of a relatively thin upper layer of loose vascular connective tissue called the stratum laxum and a thick lower compact layer- the stratum compactu

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The role of Lymphocytes Apoptosis in Grave's Disease Patients
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Background: Apoptosis is a physiological type of cell death; it is active, well-controlled genetic program of cell death that does not produce inflammatory process. It is involved in cell turnover in healthy adult tissues and it is responsible for focal elimination of unwanted cells during normal embryonic development, organ homeostasis, immune regulation and defense without causing stress to the neighboring cells.
Method: This study was carried on 30 Grave's disease female patients with a mean age of (29.8 ± 8.3) years. The study parameters were considered as: before and after treatment; patient becomes clinically and biochemically euthyroid after 4-6 weeks of starting treatment with antithyroid drug&nb

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Publication Date
Sat Apr 15 2023
Journal Name
Iraqi Journal Of Science
Evaluation of the Ground Water in Baghdad Governorate / Iraq
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The coverage area of Baghdad Governorate area is considered as a part of the
Mesopotamia plain, which belongs to the unstable shelf. This area is totally covered
by quaternary sediments. The sediments are composed mainly by cyclic alteration of
clay, silt, sand and very fine gravels. Quaternary sediments represent the main
aquifer for all parts of Baghdad governorate.
Arc GIS 9.3 and GMS 6.5 programs were used in drawing high accurate
estimating maps, to define salinity, type of the ground waters, the general direction
of their movement, the distribution values of transmissivity of upper aquifer, with
distribution and the amount of draw down for these wells, also drawing map for the
ground waters depth zones.

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Publication Date
Sun Jul 01 2001
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
HAEMATOZO`A OF THE AVIAN FAMILY PHASIANIDAE IN IRAQ
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A collection of 118 specimens of Iraqi phasianid birds belong to four species was examined
for haematozoa. Results show that 21.2% of them were infected with one or more of four
species of blood parasites; Haemoproteus danilewskyi, H. santosdiasi, Plasmodium sp. and
microfilaria. Haemoproteus danilewskyi is reported here for the first time in Iraq.

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Publication Date
Thu Aug 24 2023
Journal Name
Nativa
CONCENTRATIONS OF SILYMARIN ON THE RUMEN ACTIVITIES IN LAMBS
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Silymarin is derived from the milk thistle plant, and possesses numerous pharmacological actions, including hepatoprotective, anti-inflammatory, antioxidant, and anticancer properties. The aim of the study was to the determination of influence different concentrations of Silymarin on the rumen performance in 30 local lambs (divided into three groups of 10 lambs each). In the first and second groups, 420 and 210 mg kg-1 of silymarin were administered for 8 weeks, and the third group was the control, which received normal saline solution. The parameters evaluated included the level of volatile fatty acids (VFAs), ammonia and pH in the rumen. Furthermore, the in vitro digestibility of ash, protein, fat and dry matter was investigated.

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
The Role of Informational Environment in Building Smart City
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The research addresses smart city concept as it is the latest urban design trends, by the investment of the capabilities of human, and artificial intelligence for the sake of the advancement of the city. The concept of a smart city is described as one of the most important manifestations of the information revolution, with the end of the twentieth, and the beginning of twenty – first century, The research attributes the emergence of the concept to: deficiencies of means, and traditional methods in building and development of cities, as well as The significant increase in the number of city and global metropolises dwellers. So, smart city approach has been adopted, along with innovative principles and methods which cons

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Publication Date
Sun Jul 04 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Accidental penetration of screw driver in the cranial cavity.
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Background: penetrating foreign body is a common problem but penetration by screw driver is very uncommon
Patient & method: A nine years old boy presented with penetrating screw driver through the medial canthus of the eye.
Result: the foreign body removed under GA with good result.
Conclusion: minimal invasive procedure are preferred when we have penetrating head injury.

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