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
Sun Aug 25 2024
Journal Name
University Of Samarra
Preparation, diagnosis and testing of the biological ‎activity of new complexes of Schiff bases
...Show More Authors

‎ Sixteen new complexes with the general formula [M(L)2(H2O)2] were ‎prepared resulting from the reaction of the two new Schiff base ligands, which ‎are‏: -‏ L1= (E)-5-((2-hydroxybenzylidene)amino)-2-phenyl-2,4-dihydro-3H-pyrazol-3-one)‎ L2 = (E)-5-((2-hydroxy-3-methoxybenzylidene)amino)-2-phenylpyrazolidin-3-one) ‎ ‎ With divalent metal ions (manganese, cobalt, nickel, copper, zinc, cadmium, ‎mercury) and (tetravalent platinum).‎‏ ‏ ‎ Ligands was derived from the reaction of the amine (5-amino-2-phenyl-2,4-‎dihydro-3H-pyrazol-3-one) with Salicylaldehyde and ortho-vanillin, which is ‎linked to the metal ions via the nitrogen atoms are the isomethene group and ‎the oxygen is the hydroxide group of t

... Show More
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Causal relationship between sugar prices, imported sun flower oil, crude oil prices and the exchange rate of the Iraqi dinar
...Show More Authors

Abstract

The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate   in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the eco

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 04 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
Functional Load and Pronunciation Instruction in the Iraqi EFL Context
...Show More Authors

MR Younus, 2022

View Publication
Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
The relationship between Hypertension and weight status in Iraqi population
...Show More Authors

Most medical books and researches documented that increased body weight is a predisposing factor to hypertension , and there is recent work in this field as well. In this research , the relationships between hypertension and body weight with age were studied in Iraqi population . It is concluded that diastolic hypertension is separated from systolic and combined hypertension and increased body weight has little effect on increased blood pressure.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Education College Wasit University
Postmodernism and Technology in Don Delillo's Novel The White Noise
...Show More Authors

This paper aims at investigating the effect of postmodernism and technology on the social life in Don Delillo's novel The White Noise. In this novel, Don Delillo portrays the chaotic life by using modern technology which has been presented by three ways. The first way is by television as being a source of information and entertainment. The second way is by the toxic event whereas the third is by Dylar's episode and its destructive consequences. He depicts that through the atmosphere of Jack's family plus its effects on the life and thoughts of the elders and society. He proves that technology is leading humanity not to safety, but to death. He further highlights that by showing the impact of technology on the life of the main charac

... Show More
View Publication
Crossref
Publication Date
Thu Oct 01 2020
Journal Name
The Asian Efl Journal
The EFL Students' Academic Buoyancy in Reading and Listening Skills
...Show More Authors

This research aims at identifying the Iraqi EFL students' academic buoyancy in reading and listening skills and then finding out the difference between the two skills; Furthermore, finding out the five predictors differences of each of the two scales. Two academic buoyancy scales used to collect data. After achieving the scales' psychometric characteristics, they are submitted to the study sample. The sample of (100) female students selected according to the stratified random method from the second class at the Department of English\ College of Education for Women\ University of Baghdad. The results show that the students have academic reading buoyancy and have not academic listening buoyancy; the difference between the two abilities shows

... Show More
View Publication Preview PDF
Scopus
Publication Date
Thu Aug 15 2019
Journal Name
Arab World English Journal For Translation And Literary Studies
The Unavoidable Suffering in Selected Literary Texts: Poems and Novels
...Show More Authors

View Publication
Crossref
Publication Date
Wed Jan 19 2022
Journal Name
International Journal Of Inventions In Engineering & Science Technology
Biodiversity in the Northern Region using GIS and Remote Sensing
...Show More Authors

Biodiversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity, biological diversity (by developmental factors) environmental factors and environmental factors environmental factors and environmental factors and environmental factors Correlation between biology and the succession of geological and historical factors of living organisms and geological and historical factors to the site and what It is surrounded by natural and tourist attractions and the pursuit of scientific methods in order to advance the studies of biological diversity in the region .

Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Assessing Asphalt and Concrete Pavement Surface Texture in the Field
...Show More Authors

The incorporation of safety characteristics into the traditional pavement structural design or in the functional evaluation of pavement condition has not been established yet. The design has focused on the structural capacity of the roadway so that the pavement can withstand specific level of repetitive loading over the design life. On the other hand, the surface texture condition was neither included in the AASHTO design procedure nor in the present serviceability index measurements.

The pavement surface course should provide adequate levels of friction and ride quality and maintain low levels of noise and roughness. Many transportation departments perform routine skid resistant testing, the type of equipment us

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Postoperative Wound Infections and the Antimicrobial Susceptibility in Baghdad Hospitals
...Show More Authors

Nosocomial infections are one of the most important causes of mortality and morbidity in hospitals. These are major public health problems worldwide, but particularly in developing countries. The purpose of this research was to analyze the frequency of the microorganisms in the specimens taken from the surgical wounds, and to examine antimicrobial susceptibility for some isolates . Wound swabs were examined from June 2010 to January 2011. The isolates were identified by conventional methods, antimicrobial susceptibility testing was performed by Kirby-Bauer disc diffusion method as per NCCLS guidelines.A total of 102 wound swabs were examined 22(21.56%) swabs were sterile and 80(78.43%) were positive for microorganisms. The results showed

... Show More
View Publication Preview PDF
Crossref (3)
Crossref