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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 19 2022
Journal Name
Iraqi Journal Of Science
Evaluation of Silver Nanoparticles (Ag NPs) Activity Against the Viability of Leishmania tropica Promastigotes and Amastigotes In Vitro
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Leishmaniasis is a disease caused by a protozoan parasite of the genus Leishmania. It is transmitted by the bite of sandfly (Subfamily Phlebotominae). Limited drugs are available for the treatment of leishmaniasis, and the general drug (pentostam) have many side effect on patients. Therefore, there is an urgent need for another drugs for the treatment of leishmaniasis.
This study aimed to develop new type of antileishmanial agents instead of classical drug (pentostam) and investigated the effectiveness of silver nanoparticles (Ag NPs) on Leishmania tropica parasites in both phases promastigote and amastigote in comparision to pentostam in in vitro condition.
This study showed the effects of Ag NPs in comparision to pentostam with d

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Investigation of R134a Flow Boiling Heat Transfer and Pressure Drop in the Evaporator Test Section of Refrigeration System
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This paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m2, mass flux (52-105) kg/m2.s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans

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Publication Date
Mon May 02 2022
Journal Name
International Journal Of Research In Social Sciences & Humanities
The Linguistic Study of Grammatical Metaphor
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Publication Date
Sat Jan 08 2022
Journal Name
Arab Scientific Heritage Journal
Weights of the Tawshih art (review)
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This study presented more than twenty books that dealt with the subject of (Weights of the Tawshih art), whether their study was independent and dedicated the art of Tawshih as a part of book. Therefore, the review of the sources and references on the art of the Tawshih is not specific for place or time, it was a broad and comprehensive review of all the places where the muwashahat appeared in the east and west, Andalusia was one of the most important areas covered by the study arbic Maghreb and Iraq. The art of tawshih took different forms according to the countries in which they appeared. Muwashahat is a new art that appeared in Andalusia, its main goal was to renew the Khalilian weights and to find the poetic rhythm that fits with the so

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Commutator of Two Fuzzy Subsets
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In this paper we introduce the idea of the commutator of two fuzzy subsets of a group and study the concept of the commutator of two fuzzy subsets of a group .We introduce and study some of its properties .

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
The Class of Weakly Normal Operators
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     Our purpose in this paper is to introduce new operators on Hilbert space which is called weakly normal operators. Some basic properties of these operators are studied in this research. In general, weakly normal operators need not be normal operator, -normal operators and quasi-normal operators.

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Scopus Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Ingratiating Behavior of the University Students
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The current study aims to find out:

  1. The ingratiating behavior of university students.
  2. The differences of statistical significance in The ingratiating behavior among university students according to the variables of sex and specialization

The current study is determined by University of Baghdad students of both genders (males and females) and for both majors (scientific and humanities) for the academic year (2019-2020).

In order to achieve the researcher's objectives:Ingratiating behavior scale has been constructed. It consists in its final form of (32) items divided into four behaviors. The researcher has extracted scale validity and reliability.

The researcher based the two scales

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Identification Party of University Students
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The Political loyalties of the individual considered as the most important democracies through direct psychological identification in a particular party. The political parties regarded as the important elements and the foundations of the democratic system. They have effective interaction between the voters and the government institutions. The aim of the current research is to identify the quality of Islamic, the Civilian parties, and the most preferred for students. also, the research attempt to identify the level of identification  party that the  university students have, and the difference of identification party  according to the gender (male, female), the difference of of social class (upper, middle, poor). The sample

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
On the Representations of M-Groups
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The main object of this paper is to study the representations of monomial groups and characters technique for representations of monomial groups. We refer to monomial groups by M-groups. Moreover we investigate the relation of monomial groups and solvable groups. Many applications have been given the symbol G e.g. group of order 297 is an M-group and solvable. For any group G, the factor group G/G? (G? is the derived subgroup of G) is an M-group in particular if G = Sn, SL(4,R).

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Crossref
Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Vocational Self of Educational Counselors
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The current research aims to identify the Vocational Self of the educational counselors as well as to identify the significant difference in the professional self according to the gender variable (male-female). The researcher adopted the scale of al-hasani (2015), which consisted of (34) items. It was applied to a sample of (300) school counselors (male-female) who were randomly selected from the six directorates in the Baghdad governorate for the academic year 2020/2021. The results showed that the research sample of educational counselors has a vocational self-concept. There are no statistically significant differences in the vocational self-concept between males and females among the educational counselors.

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