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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 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
Sun Apr 01 2012
Journal Name
2012 International Conference On Future Communication Networks
Efficient method to find the multiplicative inverse in GF (2<sup>m</sup>) using FPGA by exponentiation to (2<sup>k</sup>)
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Publication Date
Sun Apr 01 2012
Journal Name
2012 International Conference On Future Communication Networks
Efficient method to find the multiplicative inverse in GF (2<sup>m</sup>) using FPGA by exponentiation to (2<sup>k</sup>)
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Multiplicative inverse in GF (2 m ) is a complex step in some important application such as Elliptic Curve Cryptography (ECC) and other applications. It operates by multiplying and squaring operation depending on the number of bits (m) in the field GF (2 m ). In this paper, a fast method is suggested to find inversion in GF (2 m ) using FPGA by reducing the number of multiplication operations in the Fermat's Theorem and transferring the squaring into a fast method to find exponentiation to (2 k ). In the proposed algorithm, the multiplicative inverse in GF(2 m ) is achieved by number of multiplications depending on log 2 (m) and each exponentiation is operates in a single clock cycle by generating a reduction matrix for high power of two ex

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Neurological Perfectionism in Talented Individuals with Disabilities “Case Study”
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The study aims to identify the neurological perfectionism of talented girls with disabilities and do a case study for one of these girls. The sample of the study consisted of (11) female students at the university level, 5 females with disability and (6) normal female-students. The sample also included (19) secondary school female students in Tabuk region, including 10 students with visual disability and (9) normal students. The case study was limited to one case of mentally superior girls (talented) with kinetic disability. The researcher adopted the descriptive methodology (case study), he used neurological perfectionism scale, Salah Mekhemar interview, Stanford interfacial intelligence scale fifth picture, case study form. The re

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Publication Date
Mon Aug 01 2016
Journal Name
Indian Journal Of Natural Sciences
Effect of Gamma Radiation on the A.C Electrical and Dielectric Properties of Prepared Pure and Doped Polyaniline Salt
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Purepolyaniline and doped with hydrochloric acid was prepared in different molarities at room temperature. The a.c electrical properties were stadied.AC conductivityσac (ω), is found to vary as ωS in the frequency range (100Hz-10MH), S< 1and decreases indicating a dominate hopping process. Thedielectric constant ε1and dielectric loss ε2 have been determined for bulk polyaniline. ε1 decrease with the increase frequency. Electrical conductivity measurements increase with the increases both of the amount of HCl and the dose of radiation. The dielectric investigations show decrease with dose radiation.

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Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
The effect of methanol and water plant extracts of Cordia myxa on Some pathogenitic bacteria and Candida albicans
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this study aimed to study the effect of Cordia myxa extract on the growth and activities of the following types of bacteria : Escherichia coli , Pseudomonas aeruginosa, Proteus Spp., Klebsiella pneumoniae , Staphylococcus aureus, Streptococcus pyogenes , Bacillus subtilus, and the yeast Candida albicans .the results showed an inhibitory effect of the methanol extract on both the growth and activity of the tested microbes .this was reflected by the minimum inhibitory concentration ( MIC ) of different type of bacteria and the yeast.

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Discussion on the Structural Design Index and Design Method of Widening and Splicing Lane of Old Asphalt Pavement
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The splicing design of the existing road and the new road in the expansion project is an important part of the design work. Based on the analysis of the characteristics and the load effect of pavement structure on splicing, this paper points out that tensile crack or shear failure may occur at the splicing under the repeated action of the traffic load on the new/old pavement. According to the current structure design code of asphalt pavement in China, it is proposed that the horizontal tensile stress at the bottom of the splicing layer and the vertical shear stress at other layers of the splicing line should be controlled by adjusting the position and size of the excavated steps in addition to the conventional design ind

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Publication Date
Mon Jan 01 2024
Journal Name
Chemical Methodologies
Study of the biological activity and total antioxidant content of complexes derived from sulfonic acid and 4-hydroxybenzaldehyde
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The new liganed Schiff base named [(E)-3-hydroxy-4-((3,4,5- trimethoxybenzylidene)amino) naphthalene-1- sulfonic acid] was synthesized from 3,4,5-trimethoxybenzyldehyde and 1-amino-2-aphthol-4- sulfonic acid in equal molar ratio. A series of new metal complexes' of the common molecular formulation [M(L)2(H2O)2].H2O are synthesized and characterized by IR, UV–Vis spectra, mass spectra, atomic absorption, elemental analyses, chloride content, magnetic susceptibility and conductivity measurements as well as thermo gravimetric analysis (TGA, DSC). Consistent with results of the magnetic and spectral studies, the advised geometrical structures for all of the prepared complexes have been octahedral formula

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Publication Date
Wed May 29 2019
Journal Name
Indian Journal Of Physics
Effect of lasing energy on the structure and optical and gas sensing properties of chromium oxide thin films
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