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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
Tue Sep 15 2020
Journal Name
Al-academy
Theatrical Play Strategy in Enabling and Constructing the Child's Character: سافرة ناجي جاسم
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  Since the human being knew simulation as an expressive style of expressing himself which developed into dramatic arts that have their aesthetic uniqueness involving their own constructive techniques, the art of the theatre had a pioneering role in the development of the human awareness of himself. That’s why it was and still is in all its aesthetic manifestations a free space for the self –disclosure thus man has been simulated as he is the main theme of the existence and its main wealth. Thus the interest in the child's theatre began, because this theatrical pattern has its effectiveness in the construction of the human self and enabling it to be a productive source for a life that accommodates and elevates the human action t

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Petrology, Mineralogy and Diagenesis of the Rus and Jil Formations (l- Eocene) in Najif and Samawa areas, Southern Iraq
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This research deals with study of the Petrology and mineralogy of the Rus and Jil Formations at Najif and Al-Muthanna Governorates, Southern Iraq. The Rus Formation consists mainly of evaporites and subordinate carbonates. The evaporites are characterized by nodular structure (compound wispy, wispy, structureless and mosaic structures) with some laminated structure at the studied sections. Compound wispy to wispy structure are the dominant structures. The Jil Formation consists almost entirely of carbonate. The carbonate rocks are dolomitic limestone and dolomite beds, massive, fossiliferous, cavernous sometime friable and bioturbated in its lower part. The Jil Formation contains evaporites as thin beds, sometimes nodular and contains se

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Petrology, Mineralogy and Diagenesis of the Rus and Jil Formations (l- Eocene) in Najif and Samawa areas, Southern Iraq
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This research deals with study of the Petrology and mineralogy of the Rus and Jil Formations at Najif and Al-Muthanna Governorates, Southern Iraq. The Rus Formation consists mainly of evaporites and subordinate carbonates. The evaporites are characterized by nodular structure (compound wispy, wispy, structureless and mosaic structures) with some laminated structure at the studied sections. Compound wispy to wispy structure are the dominant structures. The Jil Formation consists almost entirely of carbonate. The carbonate rocks are dolomitic limestone and dolomite beds, massive, fossiliferous, cavernous sometime friable and bioturbated in its lower part. The Jil Formation contains evaporites as thin beds, sometimes nodular and contains se

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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Engineering
Numerical Study for the Tube Rotation Effect on Melting Process in Shell and Tube Latent Heat Energy Storage LHES System
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Although renewable energy systems have become an interesting global issue, it is not continuous either daily or seasonally. Latent heat energy storage (LHES) is one of the suitable solutions for this problem. LHES becomes a basic element in renewable energy systems. LHES compensate for the energy lack when these systems are at low production conditions. The present work considered a shell and tube LHES for numerical investigation of the tube rotation influence on the melting process. The simulation and calculations were carried out using ANSYS Fluent software. Paraffin wax represents the phase change material (PCM) in this work, while water was selected to be the heat transfer fluid (HTF). The calculations were carried o

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Industrial Pollution and Its Effect on Nile Tilapia in Marryotia Canal
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   The present study was carried out to assay the bioaccumulation of  ammonia ,nitrite ,nitrate in fresh water and the concentration of heavy metals (Lead, Cupper, Cadmium, Manganes and Zinc)  in water and tissues of  Tilapia niloticus selected from El-marryotia canal (one of the river Nile ramification in Al-Giza city) in Egypt, samples were collected during the period of  July to October 2011 to determine water safety for human consumption  and the hazardous effect of these metals on the histopathology of selected tissues and organs of fish.     Two samples were collected from two locations of canal, pH of water samples were measured  and the concentration of ammonia, nitrate

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
An Observation and Analysis the role of Convolutional Neural Network towards Lung Cancer Prediction
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Lung cancer is one of the most serious and prevalent diseases, causing many deaths each year. Though CT scan images are mostly used in the diagnosis of cancer, the assessment of scans is an error-prone and time-consuming task. Machine learning and AI-based models can identify and classify types of lung cancer quite accurately, which helps in the early-stage detection of lung cancer that can increase the survival rate. In this paper, Convolutional Neural Network is used to classify Adenocarcinoma, squamous cell carcinoma and normal case CT scan images from the Chest CT Scan Images Dataset using different combinations of hidden layers and parameters in CNN models. The proposed model was trained on 1000 CT Scan Images of cancerous and non-c

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Publication Date
Fri Sep 08 2006
Journal Name
Journal Of Engineering
INFLUENCE OF DEFECT IN THE CONCRETE PILES USING NON-DESTRUCTIVE TESTING
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This paper presents the results of experimental investigation carried out on concrete model piles to study the behaviour of defective piles. This was achieved by employing non-destructive tests using ultrasonic waves. It was found that the reduction in pile stiffness factor is found to be about (26%) when the defect ratio increased from (5%) to (15%). The modulus of elasticity reduction factor as well as the dynamic modulus of elasticity reduction factor increase with the defect ratio

Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Engineering
The Use of Bracing Dampers in Steel Buildings Under Seismic Loading
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Publication Date
Tue Feb 28 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Importance of Using Concentrator Solar Energy Technologies in Anbar Province
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The aim of the research is a techno-economic analysis of the use of concentrated solar energy technologies in the Iraqi city, considering the concentrated solar energy technology is a renewable energy technology that derives its resources from the sun and is replenished at a rate that exceeds its use. It is also inexhaustible and environmentally friendly energy from its environmental footprint, unlike traditional fossil energy which produces greenhouse gases and a major cause of global warming.

This research measures the costs of concentrated solar energy technology to Reduce the effects caused by other energies and work to fill part of the shortfall in the total electricity production, even at a specific percentage, in preparati

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Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhancing the Lifting Capacity of Drilling Fluids in Vertical Oil Wells
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Of the many functions that are performed by the drilling fluid, the most important is to transport cuttings from the bit up the annulus to the surface. Various drilling fluid have been widely used in the oil industry to improve lifting capacity. In this study, three mud type have been used which they are, oil base mud, X-anthan polymer and a mixture of CMC and bentonite ,by using Carrying Capacity Index  calculation (CCI) , the Xanthan  gave good values of CCI than other studied drilling fluid. By using Sifferman chart and field data from well in south of Iraq and API equation to find cutting concentration in the annulus, The results showed that the used of thick mud increase the lifting capacity and decrease volumetric drill c

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