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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 Jun 07 2009
Journal Name
Baghdad Science Journal
The effect of hot water and ethanol extract of Nigella sativa in immune system of Albino Mice
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The result showed that hot water and ethanol extracts of Nigella sativa contain alkaloids ,saponins, flavonoids,tannins,glycosides,terpins and steroids. Albino mice were administered orally with 0.1 of the extract at dose of 100 mg/kg, body weight the results showed high level of white blood cell ,total and differential count of WBC,phagocytosis index, mitotic index, Arthus and delayed type hypersensitivity. The result, also showed high level of hemoglobin (Hb) and the packed cell volume (PCV) the alcoholic extract has been found more efficient than hot water extract on mice.

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Publication Date
Thu Nov 29 2018
Journal Name
Iraqi Journal Of Science
Comparison of Provenance of the Injana and Mukdadiya Formations in Zorbatiya area, Wasit Governorate, East of Iraq
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       Petrographic, heavy mineral and clay mineral analyses are carried out for the sandstone and the mudstone units of Injana and Mukdadiya Formations in Zorbatiya area, Wasit Governorate, East of Iraq. The sandstones and the mudstones are nested as repeated fining–upwards successions, representing fluvial deposits. The sandstones of the Mukdadiya Formation is gravelly and on occasions becomes conglomerate. The sandstone of both formations comprises rock fragments, quartz and feldspars. The rock fragments are the dominant component consisting sedimentary, igneous and metamorphic rock fragments, accordingly these sandstone are classified as litharenite. The clay minerals of the mudstone u

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Assessment of the Level of Trace Metals in Commonly Edible Vegetables and Fruits of Baghdad City (Iraq)
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A study was carried out to determine the concentrations of trace metals in vegetables and fruits, which are locally available in the markets of Baghdad-samples of fourteen varieties of vegetables and fruits, belonging to Beta vulgaris, Brassica rapa, Daucus carota, Allium cepa, Eurica sativa, Malva silvestris, Coriandrum Sativum, Trigonella Foenum craecum, Anethum graveolens, Barassica oleracea, Phaseolus vulgaris, citrus reticulata, Pyrus malus, and Punica granatum. Analysis for Cd,Pb, Mn, Fe, Co, Ni, Cu and Zn were determined by flame atomic absorption spectrophotometry. The results indicated that the Malva silvestris recorded the highest concentrations of Cd and Mn while Allium cepa showed the highest concentrations of Pb and Cu. But

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing liquidity to improve bank’s profitability : An applied research - in a number of – Iraqi private banks
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The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
Human Properties of Singapore’s People and their Impact on the State Might
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The research aims to study some of the human characteristics of the state of Singapore to know the impact of these characteristics on the strength of the state, its development and. The research included two aspects, theoretical and analytical, using the descriptive analytical method, force analysis method, as well as the historical method. The data was analyzed according to mathematical equations, including the size of the country's population, the extraction of the population growth rate and the concept of age structure, where some indicators related to this concept have been explained. The researcher reached a set of results, the most important of which were: that the population size of the state of Singapore in the period between (19

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Indication of body overtones and movements at The Holy Quran (Descriptive study)
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That communication between people is not only through speech but includes other images of the most important body inspiration. And that the Koran worked on the diversity of ways in which the meanings of the hearer and did not stop at the limit of speech, but included situations where the use of body inspiration and indicate its importance in communication. However, signals and organ movements play a major role in the process of communication between people. Facial and hands movements play an important role in the communication process as they are a tool for communicating ideas to others.

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Publication Date
Tue Aug 24 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
A plan for transportation and distribution the products based on multi-objective travelling salesman problem in fuzzy environmental
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Transportation and distribution are the most important elements in the work system for any company, which are of great importance in the success of the chain work. Al-Rabee factory is one of the largest ice cream factories in Iraq and it is considered one of the most productive and diversified factories with products where its products cover most areas of the capital Baghdad, however, it lacks a distribution system based on scientific and mathematical methods to work in the transportation and distribution processes, moreover, these processes need a set of important data that cannot in any way be separated from the reality of fuzziness industrial environment in Iraq, which led to use the fuzzy sets theory to reduce the levels of uncertainty.

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Response of Growth and Yield of True Potato Seed Plants to Foliar Application with Organic Nutrients
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Abstract<p>The experiment was carried out in the spring season of 2017 in the open fields of the College of Agricultural Engineering Sciences/University of Baghdad/Al-Jadriya camps in order to improve the growth and yield of potato plants resulting from the cultivation of true potato seeds of the hybrid BSS-295 by spraying with two organic nutrients. The experiment included two factors: First one was spraying with Megafol nutrient at concentrations 0, 1, 2 and 4 ml l<sup>-1</sup> and the second was spraying with Algazone nutrient at concentrations 0, 1.5 and 3 ml l<sup>-1</sup>, the experiment was applied according to the complete randomized block design with three replicatio</p> ... Show More
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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Quantitative and Qualitative Analysis of Plumbagin in the Leaf and Root of Plumbago europaea Growing Naturally in Kurdistan by HPLC
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Plumbago (Plumbaginaceae) is a genus of 10-20 species of flowering plants used in traditional Indian medicine, native to warm temperature to tropical regions of the world. The roots of Plumbago europaea, the Iraqi species of Plumbago, have been used for the treatment of cancer, rheumatoid arthritis, and dysmenorrhea. The main active constituents from dried powdered leaves and roots of Plumbago europaea were extracted by Soxhlet apparatus using ethyl acetate, the main active constituent was characterized by spectroscopic analysis (IR, 1H NMR, and 13C NMR)   as plumbagin. Quantitative and qualitative study of plumbagin in the roots and leaves extracts was carried out by HP

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Bacteriological and Chemical Study on the Effect of Lead in Blood and Saliva of Workers at Batteries Industry in Baghdad
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Objectives: The study aims at:
1- Measuring the level of lead in workers’ saliva and blood in the factory.
2- Studying the correlation between the saliva lead level and the infection that caused by microorganisms, isolation and
identification.
3-Studying the influence of high blood lead level on the total white blood cells.
Methodology: This study has been conducted for the period from March 15th, 2010 to May, 20th
, 2010. A total of (60)
saliva and blood samples were collected from workers in batteries industry factory in Baghdad and another (20) samples
were collected as a control group. Lead level had been measured in blood and saliva samples, then microorganisms were
isolated the from the saliva samples.

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