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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
Thu Jan 30 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The reality of women's sports in Basra Governorate
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In our current era, women need to practice sports activities in order to compensate for the lack of movement. The development of life and the introduction of technology in all fields contributed to reducing body movements to the maximum. Many movements were also shortened, and some parts of the body became almost static. All machines became available in homes. Necessary to help women clean and cook. The presence of transportation also restricted women, so the walking sport that women used to practice when they went shopping in nearby places or to visit friends disappeared. As a result, many health problems emerged, prompting some developed countries to allocate financial aid with the help of insurance companies to these patients.The researc

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Publication Date
Sat Mar 01 2014
Journal Name
Computers & Mathematics With Applications
Simultaneous determination of time-dependent coefficients in the heat equation
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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Evaluate the Rate of Pollution in Soil using Simulink Environment
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       In this paper we design a Simulink model which can be evaluate the concentration of Copper, Lead, Zinc, Cadmium, Cobalt, Nickel, Crum and Iron. So, this model would be a method to determine the contamination levels of these metals with the potential for this contamination sources with their impact. The aim of using Simulink environment is to solve differential equations individually and as given data in parallel with analytical mathematics trends. In general, mathematical models of the spread heavy metals in soil are modeled and solve to predict the behavior of the system under different conditions.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The first recording of leaf blight disease Defla in Iraq
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The results showed the spread of disease blight leaves caused by injury fungus Alternaria in different areas of cultivation in the city of Baghdad where he was recording the highest rate and the severity of the disease of 100% and 80%, respectively, in the Abu Ghraib area and the least of 20% and 12% respectively in the Amiriya district results showed test pathogenicity of the fungus pathogen emergence of symptoms of the disease superficial discoloration Authority of black paper when wound areas and yellowing of leaves about race as centrist and leaky latest country clear ????? on Central race after 48 hours ....

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
The radiological effects of dust storms in Baghdad- Ramadi area
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Twelve storm dust samples were collected from three cities in Iraq. The samples were collected in the same time during big storms which hit Iraq in summer, 2012 and 2013.  The deposited dust on 4 by 4 nylon sheet on surfaces of selected buildings in cities of Baghdad, Fallujah and Al-Ramadi were collected. Each sample was put in sealed Marinilli beaker and kept for 4 weeks to reach the equilibrium state between radium and its short half-life daughters. Gamma spectrometry system based on HPGe was used for analysis of natural and artificial radionuclides in the dust. The activities of natural radionuclides were found to be ranged between 13-19 Bq/kg, 9-14 Bq/kg and 200-240 Bq/kg for Ra-226, Th-232 and K-40 respectively, while Cs-137 w

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Publication Date
Sat Apr 02 2022
Journal Name
The International Conference On Science In Engineering And Technology (icosiet) 2020 (virtually)
The Possible Application of Intelligent Systems in Traditional Courtyard House.
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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Study the spectroscopy of samarium encapsulated in silica Xerogel matrices
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The sol-gel preparation technique of transparent silica monoliths containing up to 0.5 M of samarium have been described. The sol-gel processing parameters are: acid catalyzed hydrolysis and controlled drying. The prepared monoliths are analyzed by X-ray diffraction, pycnometer measurements, Fourier transformation infrared spectroscopy and optical spectroscopy. The oscillator strengths of the Sm3+ ions in the silica monoliths are calculated. The results show a linear concentration dependence of some Sm3+ transitions in UV/Vis absorption spectra and formation of Sm3+ clusters inside the pores structure of silica monoliths at high Sm3+ concentration

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Publication Date
Tue May 15 2018
Journal Name
Veterinary World
The crucial roles of inflammatory mediators in inflammation: A review
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The inflammatory response is a crucial aspect of the tissues’ responses to deleterious inflammogens. This complex response involves leukocytes cells such as macrophages, neutrophils, and lymphocytes, also known as inflammatory cells. In response to the inflammatory process, these cells release specialized substances which include vasoactive amines and peptides, eicosanoids, proinflammatory cytokines, and acute-phase proteins, which mediate the inflammatory process by preventing further tissue damage and ultimately resulting in healing and restoration of tissue function. This review discusses the role of the inflammatory cells as well as their by-products in the mediation of inflammatory process. A brief insight into the role of natural an

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Publication Date
Sat Jan 11 2020
Journal Name
Dirasat, Human And Social Sciences
The translation of sexual puns in Shakespeare’s Hamlet into Arabic
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Publication Date
Mon Jan 01 2024
Journal Name
E3s Web Of Conferences
Analytical Comparison of Leading Sustainability Systems in the Iraqi Environment
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Over the last two decades, several sustainability assessment methods have developed as key accelerators for the development and improvement of sustainable industrial buildings. Some of these systems, like as LEED or BREEAM, are considered international, whereas others, such as Pearl Rating Systems (PRS), are local. Although they all share similar goals, they can lead to the construction of green buildings or the improvement of the efficiency of existing conventional buildings. Each technique has its structure, certification process, and weighting norms. The inequalities have prompted various questions about whether global assessment systems appropriately consider the country’s national settings. This study aims to compare the Pear

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