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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
Thu Jul 27 2023
Journal Name
Journal Of Design And Textiles
Defining the Design Process: Methodology and Creation
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The current study is unique in its emphasis on investigating design operation and concept from multiple scientific perspectives: including invention, technique, and design components. This research tends to study the methodology and creation of design process in a holistic manner so that the readers may grasp their characteristics and properties down to its minute epistemological detail. The investigation of the design concept is where the real groundwork and pressing need for the study begin. Creation and methodology are two primary concepts in relation to design these relationships can be formed in any design because of the various forces that act upon it. The primordial objective of this study is to evaluate the relationship betw

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
The Moslem women between west and Islam
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The Moslem women between west and Islam ,This study deals with Muslim women
from the west Pont of view in the oriental studies or the western media and how it was
exposed to ill-treatment or evil-eyed by the west due to misunderstanding or it was done on
purpose that they didn’t comprehend how the women deals with Islam ,so this western view
assured that Islam had disparaged the women's position and hindered her freedom, aiming at
stabbing Islam and dislocate the Islamic tissue which is formed from man and women.
This study has established with evidences the distance of this western view from reality
Islam in fact raised and lifted women's position while the western women was living on
the margin of life, robbed

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
The Satellite Images Matching and Mosaic Techniques
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      The Matching and Mosaic of the satellite imagery play an essential role in many remote sensing and image processing projects. These techniques must be required in a particular step in the project, such as remotely change detection applications and the study of large regions of interest. The matching and mosaic methods depend on many image parameters such as pixel values in the two or more images, projection system associated with the header files, and spatial resolutions, where many of these methods construct the matching and mosaic manually. In this research, georeference techniques were used to overcome the image matching task in semi automotive method. The decision about the quality of the technique can be considered i

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
The Gumbel- Pareto Distribution: Theory and Applications
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In this paper, for the first time we introduce a new four-parameter model called the Gumbel- Pareto distribution by using the T-X method. We obtain some of its mathematical properties. Some structural properties of the new distribution are studied. The method of maximum likelihood is used for estimating the model parameters. Numerical illustration and an application to a real data set are given to show the flexibility and potentiality of the new model.

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Semantic differences between the Quran and abnormal
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This research Find semantic relations between the Holy Quran and readings anomalous in particular, does not mention the readings anomalies are all but signed the examples of them where he found a marked contrast between them and what is known in the Holy Quran, and the intervention of research in the words of the commentators and between their views and stated what is unacceptable and what before, nor Luck meaning significantly different in some readings, leading to different Islamic ruling as well, also found that of the readings made clear what is meant by the blessed verse in the Holy Quran and signed to be even if it was abnormal.

 

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Publication Date
Thu Mar 27 2025
Journal Name
South Asian Research Journal Of Biology And Applied Biosciences
The Negative Relationship between Earthworms and Pesticides
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Degradation of soil quality is an inevitable consequence of modifications to the characteristics of the soil that contribute to a decrease in ecosystem services. Numerous stressors, including chemical, biological, and physical ones, as well as those originating from both natural and artificial sources. The most prevalent kind of soil contamination that contaminates soil biota is agrochemicals. Soil is the most common place for xenobiotic dumping, which makes it the most probable source of other natural resources' pollution, such as surface and ground waters, based on the results of several studies. The danger to the environment posed by polluted soils is influenced by a variety of biological and physicochemical mechanisms that regul

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Doctrinal responses On the fabrications of succor Tamimism
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Doctrinal responses
On the fabrications of succor
Tamimi

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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Directed designs the covers of children's magazines methods
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The design processes in general and the design system in particular need to be studied and knowledge. Based on this vision, we find the need for constant research on the design processes, and the subject of the techniques of the designs of the covers of children magazines did not have the view of the researchers to make them the subject of study, For the subject of this research, the problem of research is determined according to the following question:

- What are the methods used in designing children magazine covers in Iraq?

Through this research we seek to find solutions to this question as well as it will serve the cognitive side of a modern study and development of a broader understanding of the subject. Through four

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Publication Date
Mon Dec 16 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of information technology on tax evasion
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The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

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Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
The clinico-pathological findings of surgically treated goiter
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Background: Goiter is one of the most common conditions that affect people’s at different age groups with its effect on the metabolic status of the body through the hyper&/hypo functioning gland that may needs surgical resection. This prospective study had been conducted on 100 patient (85 females&15 males} at the specialized center for endocrinology and diabetes mellitus in Baghdad city, between Jan.2013-Oct.2014;Their ages were ranging between 11-75 years ; the median age is (40.5 years) .Objectives: define the clinic-pathological pattern of goiter in the center .Methods: This is a prospective study at the specialized center for endocrinology & diabetes in Baghdad at ALRissafa district; including 100 patients (84 f

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