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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 Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Frequency inborn error of mitochondrial function in Mosul and Kurdistan region: the Frequency inborn error of mitochondrial function in Mosul and Kurdistan region
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This work aimed to estimate the frequency of mitochondrial inborn errors of metabolism (MIEMs) in patients presenting with family history and IEM-picture who referred for advance IEM assay in Mosul province and Kurdistan region. This study was observational study conducted on 364 cases referred from different general /or private pediatric clinics with unexplained sign and symptoms and suspension of mitochondrial dysfunction. The study included 364 children with an age ranging from 1 month to 1 year. Started from January 2018 to January 2020. All patients referred with their full history review, notes about their clinical examination, and laboratory investigations including blood ammonia, serum lactate/ pyruvate, arterial blood gases. In

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering Science And Technology
Gamipog: A deterministic genetic multi-parameter-order strategy for the generation of variabLE STRENGTH COVERING ARRAYS
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Publication Date
Tue Feb 04 2025
Journal Name
Journal Mustansiriyah Of Sports Science
The influence of excellent offensive basketball skill-learning activities based on sensory perceptions for female pupils.
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The aim of this research is to develop qualitative workouts based on certain sensory perceptions for the development of offensive basketball abilities and to determine their impact on female pupils. Several findings, based on the au-thor's extensive expertise instructing basketball materials and our closeness to the sample, revealed deficits in some sensory perceptions “in the game of basketball”, which impair the accuracy of passing the ball to the best team-mate. It also affects the pace of dribbling and the difficulty of selecting the op-timal moment and distance to fire. Therefore, the researcher designs qualita-tive activities based on many sensory experiences, including distance, speed, force, and direction shift. In addition, the

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Publication Date
Thu Jun 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
CORRELATION FOR SOLUTION GAS -OIL RATIO OF IRAQI OILS AT PRESSURES BELOW THE BUBBLE POINT PRESSURE
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The solution gas-oil ratio is an important measurement in reservoir engineering calculations. The correlations are used when experimental PVT data from particular field are missing. Additional advantages of the correlations are saving of cost and time.
This paper proposes a correlation to calculate the solution gas -oil ratio at pressures below bubble point pressure. It was obtained by multiple linear regression analysis of PVT data collected from many Iraqi fields.
In this study, the solution gas-oil ratio was taken as a function of bubble point pressure, stock tank oil gravity, reservoir pressure, reservoir temperature and relative gas density.
The construction of the new correlation is depending on thirty seven PVT reports th

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prepared 13X Zeolite as a Promising Adsorbent for the Removal of Brilliant Blue Dye from Wastewater
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The research discussed the possibility of adsorption of Brilliant Blue Dye (BBD) from wastewater using 13X zeolite adsorbent, which is considered a byproduct of the production process of potassium carbonate from Iraqi potash raw materials. The 13X zeolite adsorbent was prepared and characterized by X-ray diffraction that showed a clear match with the standard 13X zeolite. The crystallinity rate was 82.15% and the crystal zeolite size was 5.29 nm. The surface area and pore volume of the obtained 13X zeolite were estimated. The prepared 13X zeolite showed the ability to remove BBD contaminant from wastewater at concentrations 5 to 50 ppm and the removal reached 96.60% at the lower pollutant concentration. Adsorption measurements versus tim

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Publication Date
Mon Aug 01 2022
Journal Name
International Journal Of Hydrogen Energy
Perception of Mg adsorption on the BC2N nanotube as a anode for rechargeable Mg ion batteries
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Owing to their cost-effectiveness and the natural abundance of magnesium, magnesium-ion batteries (MIBs) were introduced as encouraging alternatives to Lithium-ion batteries. Following the successful synthesis of carbon nano-tube, its B and N doped derivatives which were doped with B and N enjoyed the attention of researchers as novel anode materials (AM) for MIBs. Here, we investigated a BC2N nano-tube (BC2NNT) as an encouraging AM for MIBs. To have a deeper understanding of the electrochemical properties, cycling stability, specific capacity (SC) and the adsorption behavior of this nano-tube, first-principles density functional theory computations were performed. By performing NMR calculations, we identified two types of non-aromatic hexa

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Publication Date
Sun Sep 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study the Effects of Machining Parameters on Surface Roughness for Free Form Surface Using Taguchi Method
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The surface finish of the machining part is the mostly important characteristics of products quality and its indispensable customers’ requirement. Taguchi robust parameters designs for optimizing for surface finish in turning of 7025 AL-Alloy using carbide cutting tool has been utilized in this paper. Three machining variables namely; the machining speeds (1600, 1900, and 2200) rpm, depth of cut (0.25, 0.50, 0.75) mm and the feed rates (0.12, 0.18, 0.24) mm/min utilized in the experiments. The other variables were considered as constants. The mean surface finish was utilized as a measuring of surface quality. The results clarified that increasing the speeds reduce the surface roughness, while it rises with increasing the depths and fee

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Publication Date
Mon May 27 2024
Journal Name
Eureka: Physics And Engineering
Systematic development of an autonomous robotic car for fire-fighting based on the interactive design approach
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Fire incidences are classed as catastrophic events, which mean that persons may experience mental distress and trauma. The development of a robotic vehicle specifically designed for fire extinguishing purposes has significant implications, as it not only addresses the issue of fire but also aims to safeguard human lives and minimize the extent of damage caused by indoor fire occurrences. The primary goal of the AFRC is to undergo a metamorphosis, allowing it to operate autonomously as a specialized support vehicle designed exclusively for the task of identifying and extinguishing fires. Researchers have undertaken the tasks of constructing an autonomous vehicle with robotic capabilities, devising a universal algorithm to be employed

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archive
The enhancement of drought tolerance for plant onion (allium cepa l.) inoculated by arbuscular mycorrhizal fungi
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Publication Date
Wed Jan 05 2022
Journal Name
Iraqi Journal Of Science
A Study of some the optical properties for (SnO2) thin films prepared by Sol-Gel method
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In this research a bilateral tin oxide (SnO2) thin films was prepared by Sol-
Gel method, flow coating technique which is considered a simple and cheap
technique. The horizontal sample preparation with and without the use of
installed, and also with installed to vertical sample. Results of optical
spectroscopy that the biggest values of the transmittance T was for horizontal
films with an installed, as for the absorbance A was the biggest values of the
vertical sample. For the reflectivity R was value in the horizontal films with
installed, less than a horizontal films without Sticky as well as for films
vertical. The results of the energy gap Eg for that direct allowed and forbidden
transitions and for the ind

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