Preferred Language
Articles
/
jpgiafs-415
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
...Show More Authors

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).

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
The effect of sulfide content(x) on the electrical properties of (ZnSx Se1-x) thin films
...Show More Authors

Thin films of ZnSxSe1-x with different sulfide content(x)
(0, 0.02, 0.04, 0.06, 0.8, and 0.1), thickness (t) (0.3, 0.5, and 0.7 μm) and annealing temperature (Ta) (R.T 373 and 423K) were fabricated by thermal evaporating under vacuum of 10-5 Toor on glass substrate. The results show that the increasing of sulfide content (x)and annealing temperature lead to decrease the d.c conductivity σDC of and concentration of charge carriers (nH) but increases the activation energy (Ea1,Ea2), while the increasing of t increases σDC and nH but decrease (Ea1,Ea2). The results were explained in different terms

View Publication Preview PDF
Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
The effect of heat treatment on the optical properties of organic semiconductor (NiPc/C60) thin films
...Show More Authors

Thin films of the blended solution of (NiPc/C60) on glass substrates were prepared by spin-coated method for three different ratios (100/1, 100/10 and 100/100). The effects of annealing temperature and C60 concentration on the optical properties of the samples were studied using the UV-Vis absorption spectroscopy and FTIR spectra. The optical absorption spectrum consists of two main bands, Q and B band, with maxima at about (602-632) nm and (700-730) nm for Q1 and Q2 respectively, and (340-375) nm for B band. The optical energy gap were determined from optical absorption spectra, The variation of optical energy gap with annealing temperature was nonsystematic and this may be due to the improvement in crystal structure for thin films. Whi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
Study the Effect of Cold Plasma on the Nonlinear Properties of Polymeric Membranes Rod Amine (R3Go)
...Show More Authors

The nonlinear optical properties for polymeric (PMMA) doping with dye Rhodmine (R3Go) has been studied .The samples are prepared by normal polymerization method with concentrations of 5x10-5mol/l and a thickness of 272.5µm.

                         Plasma effect was studied on samples prepared before and after exposure to the Nd: YAG laser for three times 5, 10 and 15 minutes. Z-Scan technique is used to determine the nonlinear optical properties such as; refractive index (n2) and the coefficient of nonlinear absorption (β). It was found that the nonlinear properties is change by increasi

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref
Publication Date
Wed Mar 15 2023
Journal Name
Iran. J. Ichthyol
Histological study of lingual papillae on the tongue of the adult Iraqi domestic cat, Felis catus
...Show More Authors

The results of this study showed that the tongue of the adult Iraqi domestic cat is divided into three regions of apex, body and root. The dorsal surface of all regions possesses five types of lingual papillae, two mechanical which are filiform and cylindrical papillae, while the other three types are taste papillae which are foliate, fungiform and circumvallate papillae, while these papillae are absent on its ventral surface. The histological examination of all tongue areas revealed that it consisted of three tunica, the tunica mucosa and the tunica submucosa (the lamina propria) and the tunica muscularis. The tunica mucosa consisted of the epithelial lining, which is a stratified squamous epithelial tissue covering the lingual papillae, a

... Show More
Publication Date
Wed Aug 17 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Study the effective addition of coumarin dye on the optical properties of poly (methyl meth acrylate)
...Show More Authors

The effect of adding different volume of coumarin dye (5, 15, 25 and 35) ml on optical properties of Poly (Methyl Meth Acrylate) was studied. Films of pure PMMA and PMMA with different volume of coumarin dye (5, 15, 25 and 35) ml were prepared using the casting technique. Transmission and absorption of the films were measured by using UV-VIS spectrometer technique type (100 Conc), in order to assess the type of transmission which was found an indirect transition. An optical energy gap of pure PMMA is (4.95e v) and after adding coumarin with volume (25, 35) ml, the energy gap for PMMA decrease by (0.05) compere to pure PMMA films and addition energy gap appear equal to (4.1 e v). It was found that the absorption coefficient, extinction coeff

... Show More
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Problem of Translating Antonyms in The Holy Qur’an into German’’, in an analytical manner: Das Übersetzungsproblem der Antonyme im Heiligen Koran ins Deutsche Analytische Studie
...Show More Authors

The present study is entitled “Problems of Translating Holy Qur’an Antonyms into German: An Analytical Study”. It discusses some of the problems of translating Holy Qur’an verses that contain words so opposite in meaning to another word. The main concern of the study stresses some of the errors in translating the oppositeness of certain words of Holy Qur’an from Arabic into other languages like German, a problem that can be traced back to the fact that such words may have two opposites in meaning, one is considered and the other is completely neglected.

      The errors in translating al Qur’an Antonyms can be summarized for several reasons: literal translation, ignorance of the different view

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 13 2021
Journal Name
Al-khwarizmi Engineering Journal
Optimization of Cutting Parameters for Milling Process of (4032) Al-Alloy using Taguchi-Based Grey Relational Analysis
...Show More Authors

The objective of this work is to study the influence of end milling cutting process parameters, tool material and geometry on multi-response outputs for 4032 Al-alloy. This can be done by proposing an approach that combines Taguchi method with grey relational analysis. Three cutting parameters have been selected (spindle speed, feed rate and cut depth) with three levels for each parameter. Three tools with different materials and geometry have been also used to design the experimental tests and runs based on matrix L9. The end milling process with several output characteristics is solved using a grey relational analysis. The results of analysis of variance (ANOVA) showed that the major influencing parameters on multi-objective response w

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Fri Dec 16 2022
Journal Name
Journal Of The College Of Languages (jcl)
The official business style of the Russian literary language. Problems of formation.: Официально-деловой стиль русского литературного языка. Проблематика формирования.
...Show More Authors

In the article we consider features of official style, its functions and factors which influence the definition of the style. The topicality of the issue can be explained by rapid development of market economy which affects in its turn business correspondence. In this regard, there are a lot of cliché, terms and professionalisms appeared recently. Only correct usage of them can serve as a key to successful communication in Russian as well as other languages. This work highlights documents that are part of the diplomatic style such as declarations, credentials, notes, resolutions and other documents. The administrative style can include orders and instructions.

Аннотация.

 В данной статье рассмо

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Cleopatra between the western and Arabic literature
...Show More Authors

0

View Publication Preview PDF
Publication Date
Tue May 16 2017
Journal Name
Iosr Journal Of Pharmacy And Biological Sciences(iosr-jpbs)
The relationship between Rheumatoid Arthitis and prevalence of Cytomegalovirus and Helicobacter pylori
...Show More Authors