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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 Jan 01 2023
Journal Name
Aip Conference Proceedings
Fast lightweight encryption device based on LFSR technique for increasing the speed of LED performance
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LED is an ultra-lightweight block cipher that is mainly used in devices with limited resources. Currently, the software and hardware structure of this cipher utilize a complex logic operation to generate a sequence of random numbers called round constant and this causes the algorithm to slow down and record low throughput. To improve the speed and throughput of the original algorithm, the Fast Lightweight Encryption Device (FLED) has been proposed in this paper. The key size of the currently existing LED algorithm is in 64-bit & 128-bit but this article focused mainly on the 64-bit key (block size=64-bit). In the proposed FLED design, complex operations have been replaced by LFSR left feedback technology to make the algorithm perform more e

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Open Newton Contes Formula for Solving Linear Voltera Integro-Differential Equation of the First Order
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  In this work, some of numerical methods for solving first order linear Volterra IntegroDifferential Equations are presented.      The numerical solution of these equations is obtained by using Open Newton Cotes formula.      The Open Newton Cotes formula is applied to find the optimum solution for this equation.      The computer program is written in (MATLAB) language (version 6)

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Characterization of a novel pathway for xanthene degradation by the engineered strain Sphingobium yanoikuyae B1DR
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Polyaromatic hydrocarbons (PAHs) are a group of aromatic compounds that contain at least two rings. These compounds are found naturally in petroleum products and are considered the most prevalent pollutants in the environment. The lack of microorganism capable of degrading some PAHs led to their accumulation in the environment which usually causes major health problems as many of these compounds are known carcinogens. Xanthene is one of the small PAHs which has three rings. Many xanthene derivatives are useful dyes that are used for dyeing wood and cosmetic articles. However, several studies have illustrated that these compounds have toxic and carcinogenic effects. The first step of the bacterial degradation of xanthene is conducted by d

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Publication Date
Sat Jul 28 2018
Journal Name
Journal Of Engineering
Experimental Investigation for the Removal of Toxic Gases from Vehicle Exhaust using Non-Thermal Plasma
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In this study, the use of non-thermal plasma theory to remove toxic gases emitted from a vehicle was experimentally investigated. A non-thermal plasma reactor was constructed in the form of a cylindrical tube made of Pyrex glass. Two stainless steel rods were placed inside the tube to generate electric discharge and plasma condition, by connecting with a high voltage power supply (up to 40 kV). The reactor was used to remove the contaminants of a 1.25-liter 4-cylinder engine at ambient conditions. Several tests have been carried out for a ranging speed from 750 to 4,500 rpm of the engine and varying voltages from 0 to 32 kV. The gases entering the reactor were examined by a gas analyzer and the gases concentration ratio

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Effect ofweight percentage chopped carbon fibers on the mechanism of cracks propagation for Epoxy composites
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In this research, the mechanism of cracks propagation for epoxy/ chopped carbon fibers composites have been investigated .Carbon fibers (5%, 10%, 15%, and 20%) by weight were used to reinforce epoxy resin. Bending test was carried out to evaluate the flexural strength in order to explain the mechanism of cracks propagation. It was found that, the flexural strength will increase with increasing the percentage weight for carbon fibers. At low stresses, the cracks will state at the lower surface for the specimen. Increasing the stresses will accelerate the speed of cracks until fracture accorded .The path of cracks is changed according to the distributions of carbon fibers

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Publication Date
Mon Mar 29 2021
Journal Name
Eureka: Physics And Engineering
INVESTIGATION ON THE AIR-GAS CHARACTERISTICS OF AIR-HYDROGEN MIXER DESIGNED FOR DUAL FUEL – ENGINES
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High smoke emissions, nitrogen oxide and particulate matter typically produced by diesel engines. Diminishing the exhausted emissions without doing any significant changes in their mechanical configuration is a challenging subject. Thus, adding hydrogen to the traditional fuel would be the best practical choice to ameliorate diesel engines performance and reduce emissions. The air hydrogen mixer is an essential part of converting the diesel engine to work under dual fuel mode (hydrogen-diesel) without any engine modification. In this study, the Air-hydrogen mixer is developed to get a homogenous mixture for hydrogen with air and a stoichiometric air-fuel ratio according to the speed of the engine. The mixer depends on the balance between th

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Publication Date
Tue Mar 26 2019
Journal Name
Iraqi Journal Of Science
Study the Effect Some of Electrodeposition Parameters on Wear Resistance for Cu-MWCNT Composite Coating
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A Copper- Mullet walled Carbon Nanotube Cu/MWCNT composite coatings prepared by direct and pulse electrodeposition with various contents of MWCNT particles, using electrodeposition method from acidic sulfate bath. The effect of the current density, pulse frequency and  particle loading (PL) of MWCNT particle in the electrolyte on the morphology and volume fraction Vol% of MWCNT in deposit were investigate. The experimental results indicated that the depositing condition affect on the microstructure of deposited copper and MWCNT Vol% in deposit. Also, the Vol% of MWCNT increases in deposit with particle loading (PL) increasing in the bath and increased with increased current density. Increasing MWCNTs in electrolyte produced increase

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Computer Simulation for the Effects of Optical Aberrations on Solar Images Using Karhunen-Loeve polynomials
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     Numerical simulations were carried out to evaluate the effects of different aberrations modes on the performance of optical system, when observing and imaging the solar surface. Karhunen-Loeve aberrations modes were simulated as a wave front error in the aperture function of the optical system. To identify and apply the appropriate rectification that removes or reduces various types of aberration, their attribute must be firstly determined and quantitatively described. Wave aberration function is well suitable for this purpose because it fully characterizes the progressive effect of the optical system on the wave front passing through the aperture. The Karhunen-Loeve polynomials for circular aperture were used to

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Publication Date
Sun Jan 01 2023
Journal Name
International Conference On Scientific Research & Innovation (icsri 2022)
Investigating the capability of MCM-41 nanoparticle for COD removal from Iraqi petroleum refinery wastewater
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Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
A New Mixed Nonpolynomial Spline Method for the Numerical Solutions of Time Fractional Bioheat Equation
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In this paper, a numerical approximation for a time fractional one-dimensional bioheat equation (transfer paradigm) of temperature distribution in tissues is introduced. It deals with the Caputo fractional derivative with order for time fractional derivative and new mixed nonpolynomial spline for second order of space derivative. We also analyzed the convergence and stability by employing Von Neumann method for the present scheme.

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