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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
Aesthetics of Color Rhythm in the Guiding Poster: خليف محمود خليف -معتز عناد غزوان
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The idea of rhythm is basically associated with movement, as it is a regular frequency of movement combining between unity and change. Rhythm can be defined as a repetition of a certain element. Rhythm has a major role in the guiding poster which we are today in dire need for in light of escalation of coronavirus pandemic and its dire repercussions on entire international community, as the current research highlights the aesthetics of color rhythm in the guiding poster to confront coronavirus pandemic.

The spread of this invisible unknown horror preoccupied the world in different fields of scientific and human knowledge to the extent that man today has started looking for effective medical solutions to put an end to this pandemic

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying resource consumption accounting technology on rationalizing pricing decisions in economic units
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The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
USING SENSITIVITY ANALYSIS IN DETERMINING THE OPTIMAL&EFFICIENT PRODUCTION PLANS IN GREENHOUSES IN ASSOCIATION OF AL-WATAN UNDER CONDITION OF RISK &UNCERTAINTY
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 The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan  in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Study the Antimicrobial Resistance Genes of Listeria Monocytogenes Isolated From Industrial and Clinical Samples in Iraq
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      Multi-drug resistance in Listeria monocytogenes is considered a major public health problem associated with foodborne outbreaks and causes high hospitalization and mortality rates. This study aimed to investigate the antimicrobial resistant genes among Listeria monocytogenes isolated from meat and clinical samples. Phenotypically, the isolates were tested for their susceptibility against the 12 most commonly used antimicrobials in veterinary and human therapy via the disc diffusion method, while conventional PCR was performed to study the presence or absence of 14 resistance genes predicted in L. monocytogenes isolates. The study established that 30(66.66%) of L. monocytogenes isolates showe

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Disc Battery-The escalating risk of ingestion by children in IraqAnd subsequent clinical events and complications.
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Background: Disc battery ingestion is a common
serious problem in Iraq. It increase in the last years
because of the increase in number of electronic toys
that uses these batteries. These batteries contains
many types of irritant chemicals that increases the
risk of it's ingestion.
Methods:We reviewed the medical records of
children aged between 1year and 7 years
old admitted to Surgical Specialty Hospital/Baghdad
Medical City due to disc battery ingestion from
January 2007 through December 2010). The diagnosis
of disc battery ingestion was based upon history,
clinical symptoms, and results of imaging studies.
The clinical data reviewed included sex, age, clinical
manifestation and duration of sy

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Classification and the Life Cycle of Snail Monacha cartusiana (O.F. Müller, 1774) in Iraq/ Baghdad
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Most species of Mollusca lives in salts water, on the shores of seas and lakes and some in fresh water, others are found in deserts, forests and forms and there are 45,000 species . They are invertebrate animals with lateral symmetry, slow-moving and a few of them are fast, like Octopus and Squid and some of them are economic importance. The class Gastropoda are considered the largest class belonging to the Phylum-Mollusca, as it contains more than 80%. Its importance follows from its great diversity and spread in all environments. It has an ecological importance because it plays an great role in ecosystems due to the diversity of its food methods between herbivorous and predatory. Studies on snails in Iraq are very few and modest. Hence

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The age-specific fecundity life tables of Planococcus citri Risso and important predators attack in Baghdad
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Reproduction potential and age –specific fecundity of the Mealybug Planococcus citri Risso were studied in the laboratories of Biological control research unit,college of Agriculture –Baghdad university at 25± 2Cº and 60-70% R.H.with 16 light:8 dark photo period.The results showed that the survival ratio began to decline at the 38th day, the average female age was 20 days ,while the average age was 8 days at the first reproduction . Net reproduction rate ( Ro ) was 58.59 female female generation which prove that the population of the mealybug was of the unstable kind , intrinsic rate of increase (rm) was 0.118 femalefemale and the average length period of generation ( T ) was 34.30 days . Many local predators attack the mealybug

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Publication Date
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Occupational Toxicity and Health Hazards of the Healthcare Providers at Healthcare Facilities in Sulaimani City, Iraq
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Objective: The present study aimed to evaluate the occupational health hazards that face health care providers in Sulaimani City.

Methods: A cross-sectional study conducted utilizing quantitative data collection methods. It involved 159 respondents including Physicians, Pharmacists, Medical assistants, Laboratory Instructors and Nurses who worked in 8 major health facilities in Sulaimani city, Kurdistan region, Iraq.

Results: Nurses were the most susceptible group to sharp related injuries 13.84%, cuts and wounds 10.69% than the others and they were more experiencing verbal abuse in the workplace 15%. Laboratory instructors represent the most exposed group

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Publication Date
Fri Jan 01 2021
Journal Name
Bionatura
STUDY THE TIGRIS RIVER IN SOUTH OF BAGHDAD CITY AND MAY USE IT AS IRRIGATION WATER
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Scopus (1)
Scopus
Publication Date
Fri Jan 01 2021
Journal Name
Tigris And Euphrates Rivers: Their Environment From Headwaters To Mouth
Macroplastic and Microplastic in the Freshwater Environment of Southern Iraq: Evidences Obtained from Freshwater Fish Species
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