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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 Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Role of the Clinical Pharmacist in Reducing Preventable Adverse Drug Events
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According to so many previous studies, lack of sufficient information during prescribing steps may lead to medication errors. Thus, the presence of the clinical pharmacist during routine rounding process in the ward with intervention of patient care plan may reduce the probability of adverse drug events (ADEs).This study evaluate role of the clinical pharmacists, as a member of medical team with the physician, on ADEs and report their interventions in the internal medicine unit. This study was designed to compare between two groups of patients, those receiving care from a rounding team (physician, nurse, and clinical pharmacist) (study or intervention group with 51 patient); and those receiving c

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Lactobacillus gasseri Against Pseudomonas aeruginosa Infection in Mice.
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    The effect of local Lactobacillus gasseri filtrate against Pseudomonas aeruginosa infection in mice was studied . 0.25 ml of concentrated filtrate Lactobacillus gasseri was injected in intraperitoneally ( I.P.) 5 days before challenge with 0.2 ml  viable  P. aeruginosa ( 10 8  cell/ ml).       Animals were sacrificed after 12 h. from challenge by cutting the femoral artery . To follow bacterial growth in the peritoneal cavity , its contents were washed out with 5 ml of  PBS .The fluid was diluted, 0.1 ml from each dilution and was spread on culture media. The number of colonies in 5 ml of harvested fluid was expressed as Log 10 CFU ,and the percentage of Macrophage in t

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The using effects of Nettle herb in elevating Hb&PCV levels
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A dose of ten grams of the roots and leaves of Nettle (Urtica dioica) dissolved in (200)ml of boiled water then covered for (10)min. was given to a sample of (15) patients attending to the herbal department of ministry of health complaining of malnutrition and low Hb(hemoglobin) concentration and PCV(packed cell volume) levels with absence of any other predisposing factors disease inorder to find the effects of these roots and leaves on Hb and PCV levels for different periods of time in relation to age and sex variations . The study have shown that this mixture has a high significant effect (p<0.001) in elevating (Hb) concentration and PCV levels on those patients according to the differences recorded from the start of the basic period unt

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences &amp; Humanities
The Role of Human Resources Management Professionals' Skills in Information Technology
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The current research aims to measure the impact of the skills of human resources management professionals in information technology in Iraqi private banks, as the skills of human resources management professionals constitute the modern trend of banks' interest in employees with outstanding performance, and the presence of information technology in banks is a prerequisite for dealing with the huge amount of data. And converting it into information to support the decision-maker in light of a complex environment, and the field research problem was the presence of a clear lack of interest in the skills of human resource management professionals and the weak adoption of information technology, which was reflected negatively on the compet

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Publication Date
Sat Oct 01 2016
Journal Name
Gjra - Global Journal For Research Analysis
Inclination of the Lumbosacral angle in normal individuals: An MRI study
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Inclination Of The Lumbosacral Angle In Normal Individuals: An Mri Study,GJRA - Global Journal For Research Analysis(GJRA) GJRA is a double reviewed monthly print journal that accepts research works. 36572+ Manuscript submission, 9855+ Research Paper Published, 100+ Articles from over 100 Countries

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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Evaluating the Efficiency of some Wastewater Treatment Plants in Najaf Governorate
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Abstract<p>Although there are many wastewater treatment plants, we still suffer from many problems resulting from a lack of experience or technical operating problems. In this research, the service’s efficiency is evaluated according to the design laws required for small factories in the province of Najaf, which works with filtering technology through point filtration, the old project in the Al-Baraka plant, and the second works. Within the biological treatment mbbr + activated sludge, which is a biomass technology where samples were taken from both plants and annual values of the pollutant rate after treatment in the old Al-Baraka plant project COD 64 mg/L and the demand for biochemical oxyge</p> ... Show More
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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Protective Effect of Honey Against Amikacin- induced Nephrotoxicity in Rats
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Drug –induced nephrotoxicity is an important cause of renal failure. Aminoglycoside antibiotics, such as amikacin, which causes ototoxicity and nephrtotoxicity as a main side effects, this is focused on the use of natural materials as antioxidants against the toxic oxidative action that exert a cell damaging effect. The most important one of these materials is the honey. The aim of this work is to evaluate the antioxidant effects of honey against amikacin – induced nephrotoxicity.18 albino rats divided into 3 groups (6 rats per each group), group 1 received I.P daily dose of normal saline (control), group 2 received (35  mg/kg/day) I.P dose of amikacin ,and group 3 received (35mg/kg/day) of amikacin I.P dose in combina

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Publication Date
Thu Apr 04 2024
Journal Name
Chemchemtech
ANALYTICAL TECHNIQUES IN PHARMACEUTICAL POLLUTION OF THE WORLD’S RIVERS; A REVIEW
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Recent reports of new pollution issues brought on by the presence of medications in the aquatic environment have sparked a great deal of interest in studies aiming at analyzing and mitigating the associated environmental risks, as well as the extent of this contamination. The main sources of pharmaceutical contaminants in natural lakes and rivers include clinic sewage, pharmaceutical production wastewater, and sewage from residences that have been contaminated by drug users' excretions. In evaluating the health of rivers, pharmaceutical pollutants have been identified as one of the emerging pollutants. The previous studies showed that the contaminants in pharmaceuticals that are widely used are non-steroidal anti-inflammatory drugs, ant

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Scopus
Publication Date
Fri Dec 15 2023
Journal Name
Al-adab Journal
The Portrayal of Serial Killers in Thomas Harris’ Novel Read Dragon
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This study aims to deeply analyze the character of serial killers in Thomas Harris’ novels and focuses on his novel Red Dragon. The Study searches in these complex and deep characters through the use of Erich Fromm's concepts about the destructive nature of the human psyche and what are the factors affecting serial killers in all social psychological, and biological aspects. This study Concluded: Thomas Harris portrayed the characters of serial killers in a professional and complex and made the reader go on a contemplative journey in the mind and soul of the serial killer, thus reaching the climax of artistic perfection.

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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Statistical Fluctuations of Energy Spectra in the Isobar A = 68 Nuclei
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Statistical fluctuations of nuclear energy spectra for the isobar A = 68 were examined by means of the random matrix theory together with the nuclear shell model. The isobar A = 68 nuclei are suggested to consist of an inert core of 56Ni with 12 nucleons in f5p-space (2p3/2, 1f5/2 and 2p1/2 orbitals). The nuclear excitation energies, required by this work, were obtained through performing f5p-shell model calculations using the isospin formalism f5pvh interaction with realistic single particle energies. All calculations of the present study were conducted using the OXBASH code. The calculated level densities were found to have a Gaussian shape. The distributions of level spacing P(s) an

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