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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
Wed Jan 01 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
The problems faced by First-grade intermediate students in studying the Arabic language
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This study investigates the challenges encountered by first-grade intermediate students in learning the Arabic language. It aims to identify specific obstacles that hinder language acquisition and proficiency among this demographic. Through qualitative and quantitative methods, including surveys and interviews with students, teachers, and parents, the research highlights key issues such as limited vocabulary, difficulties in grammar, lack of engagement with the material, and inadequate teaching resources. The findings reveal a complex interplay between cognitive, social, and educational factors that contribute to these challenges. The study underscores the need for targeted interventions, such as enhanced pedagogical strategies and improved

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Lead acetate deteriorates the improvement effect of L-arginine and tetrahydrobiopterin on endothelin-1 receptors activity in rat aorta
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Endothelin-1 (ET-1) is a potent vasoconstrictor hormone that has been identified as an important factor
responsible for the development of cardiovascular dysfunctions. ET-1 exerts its vasoconstrictor activity
through two pharmacologically distinct receptors, ETA and ETB that are found in vascular smooth muscle
cells (VSMCs) and the vasodilator activity through an ETB receptor located on endothelial cells. This study
aimed to show the impact of 1µM L-arginine (LA), 100µM tetrahydrobiopterin (BH4), and their combined
effect on ET-1 activity in both lead-treated and lead-untreated rat aortic rings. This means, investigating how
endothelial dysfunction reverses the role of nitric oxide precursor and cofa

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Attitudes towards Mental illness among Pregnant Women AttendinGovernment on Women's Clinics in the Province of Ramallah and Al-Bireh
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This study aimed to identify attitudes towards mental illness in pregnant female clients to clinics women in the province of Ramallah and Al Bireh, for this purpose applied to study procedures on a sample of (200) of pregnant mothers were selected a sample available, have reached results no statistically significant differences in the level of attitudes towards mental illness due to the variable age in mothers pregnant female clients to clinics for women. Ther were astatistically significant differences in the level of these trends depending on the variable-level scientific research for the benefit of pregnant class university students and older and then high school and so on all areas except the area of social interaction, The results a

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Publication Date
Fri Nov 01 2019
Journal Name
Iop Conference Series: Earth And Environmental Science
The Role of Sewage Irrigation Management in Water Productivity, Growth and Yield Parameters of Broccoli in Al-Sulaimani government/Kurdistan region
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Abstract<p>The objective of the present work was to estimate water requirements and water use efficiency for Broccoli under normal irrigation conditions and sewage irrigation. Field experiment was carried out during the season 2018 at station/Sulaimni agricultural station/Bakrajo –College of Agricultural Sciences. The experiment included three treatments: River water irrigation in all season growth (I<sub>1</sub>), Sewage water irrigation in all season growth (I<sub>2</sub>), Alternate irrigation (one river irrigation followed by two sewage water irrigation) in all season growth (I<sub>3</sub>). The experimental Design was Randomized Complete Block Design (RCBD) w</p> ... Show More
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Publication Date
Thu Oct 01 2020
Journal Name
Plant Archives
Tracking the existence of PAH in water resources around and away from Al-Ahdab Oil Field in Wasit Governorate of Iraq
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Some major pollutants of polycyclic aromatic hydrocarbons (PAH) those discharged as water produced (WP) from the AlAhdab oil field (AOF) in the ponds close to it may leak to the water resources around and eventually reaches the marshes which will affect its ecosystem. Thus, this work aims to track the availability of PAH in the water resources and the Main Outfall Drain (MOD) nearby. The determination of PAH was evaluated using “High-Performance Liquid Chromatography (HPLC)”. The mean concentration of sixteen PAH in the produced water within the field was relatively high (0.01 to 10.89 g/ml) with standard deviations of (0.10.9). While, PAH outside the field were gradually diminishes down to (0.01-0.039) x10-2 g/ml which exceeds th

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Publication Date
Sat Dec 04 2021
Journal Name
Plant Science Today
Isolation, characterization and quantification of a pentacyclic triterpinoid compound ursolic acid in Scabiosa palaestina L. distributed in the north of Iraq
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Ursolic acid (UA, 3 ?-hydroxy-urs-12-en-28-oic acid) are isomeric triterpenic acids. The high quantities of pentacyclic triterpenoids in Scabiosa species seems to be obvious and there is an evidence that most of pentacyclic triterpenoids that have been isolated are saponins. This is one of the most important characteristic of the genus Scabiosa, the main aglycones are ursolic acid and oleanolic acid. In the current study, isolation from the aerial part and roots of Scabiosa palaestina L. was performed using Preparative HPLC. Furthermore, detection and quantitation of ursolic acid was performed by high performance thin layer chromatography (HPTLC). The identification of isolated triterpenoid involves two methods including FT-IR coupl

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Study of electron energy distribution function and transport parameters for CF4, Ar gases mixture discharge by using the solution of Boltzmann equation-Part II
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The Boltzmann transport equation is solved by using two- terms approximation for pure gases and mixtures. This method of solution is used to calculate the electron energy distribution function and electric transport parameters were evaluated in the range of E/N varying from . 172152110./510.VcmENVcm
The electron energy distribution function of CF4 gas is nearly Maxwellian at (1,2)Td, and when E/N increase the distribution function is non Maxwellian. Also, the mixtures are have different energy values depending on transport energy between electron and molecule through the collisions. Behavior of electrons transport parameters is nearly from the experimental results in references. The drift velocity of electron in carbon tetraflouride i

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Publication Date
Fri Jul 28 2023
Journal Name
The Journal Of Physical Chemistry A
Tubular Magnetic Shielding Scan (TMSS): A New Technique for Molecular Space Exploration. (i) The Case of Aromaticity of Benzene and [<i>n</i>]Paracyclophanes
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Both traditional and novel techniques were employed in this work for magnetic shielding evaluation to shed new light on the magnetic and aromaticity properties of benzene and 12 [n]paracyclophanes with n = 3–14. Density functional theory (DFT) with the B3LYP functional and all-electron Jorge-ATZP and x2c-TZVPPall-s basis sets was utilized for geometry optimization and magnetic shielding calculations, respectively. Additionally, the 6-311+G(d,p) basis set was incorporated for the purpose of comparing the magnetic shielding results. In addition to traditional evaluations such as NICS/NICSzz-Scan, and 2D-3D σiso(r)/σzz(r) maps, two new techniques were implemented: bendable grids (BGs) and cylindrical grids (CGs) of ghost atoms (Bqs). BGs a

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Publication Date
Sun Aug 22 2021
Journal Name
Iraqi Journal Of Agricultural Sciences
STUDY OF FRUITS MORPHOLOGICAL FEATURES FOR 33 SPECIES BELONG TO CRUCIFERAE FAMILY IN IRAQ
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The research was aimed to identify fruits morphological characteristics of 33 taxa belonging to the Lepidieae tribe from Brassicaceae. The characteristics of the fruit's general shape, apex shape, dimensions, colors, surface ornamentation, and beak were determined, the results indicated the importance of each of those characters in isolated species, In general, all the tribe's fruits were open capsule and short silicula. According to the dimensions of fruit, three species can be distinguished as a group with dimensions greater than 20mm, as in Brossardia, Coluteocarpus, and Didymophysa, and depending on the shape, it was possible to differentiate the species within this group, while the other species were less than 20 mm. in dimensi

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Publication Date
Thu Jun 01 2023
Journal Name
Magazine Aldhakwat Albedh
The methodology of Ibn Mamati (d. 606 AH) in his book Laws of Diwans - A Civilizational Study
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The book The Laws of Duwan of Mamati's Son (T, 606 E) His approach to his narratives is a topic of historical and civilized importance. The Fatimid Age of the People of Jehovah has expanded its influence and authority, including ministers, writers, doughnuts and foreshores. One of the Christian families that shined in the late Fatmi era was "Mamati", who lived in "Assiut" from Upper Egypt, then moved to Cairo, and enrolled in the service of the Fatimids, where their sons held important positions in State offices.Ibn Mamati became in charge of the Army Office and then added to it the Finance Office, which became the most important downs in Egypt. Through his work in the Duwan Law Books, this book was a living record of the Dawawans in the Ay

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