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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 Oct 01 2015
Journal Name
Journal Of Hazardous Materials
Cement kiln dust (CKD)-filter sand permeable reactive barrier for the removal of Cu(II) and Zn(II) from simulated acidic groundwater
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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Determination of Testosterone level as predictor for insulin resistance in young men with family history of type2 diabetes and hypertension.
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Background: Insulin resistance is associated with metabolic syndrome , type 2 diabetes and representing a risk factor for cardiovascular disease . This relationship may be modulated to some extent by age related changes in sex hormone status.. In particular, reduced total testosterone (TT) levels have been associated with insulin resistance and subsequent risk for developing type 2 diabetes. Aim of study: we examined whether low total testosterone level were associated with insulin resistance in young adult men. Methods: a total of 83 men (young adult men) divided into 2 group : (group1 ) 49 men with a risk factor for insu

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Linguistic Characteristics In The Morphology ( Nominal Suffixes ) Of a Number Of ( Khoryat or Hoyrat ) Printed By The Poet Kamal Mustafa Daquqli: Kemal Mustafa Dakuk ̕ lunun Basılmayan Bazı Hoyratlarında Şekil Bilgisi Özelliklerin ( İsim Durum Ekleri )
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The present study, entitled “ linguistic characteristics (the morphology - nominal suffixes ) of a number of (Quriyat or koyrat ) by the poet Kamal Mustafa Daquqli, aims at studying and making a comparison between  Turkmen dialect written and spoken forms that show many of the hidden language structures. Similarly, the study sheds light on the poet as one of the most prominent literary figures in Turkmenistan literature.

Turkman Quriyat is one of Turkman blank verse significant forms. Apart from (songs and Quriyat) and until the 19th C., folk poetry has been stalled for a long time but reclaimed its literary high position in the middle of the 20th C.

The study introduction briefly discusses Tu

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Publication Date
Wed Jun 01 2022
Journal Name
Iraqi Journal Of Veterinary Sciences
Histological and histochemical observations of the prostate gland at resting and stimulating status in adult local Dog (Canis familiaris)
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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
An Investigation into the Effects of Ubiquinone on Inflammation, Diabetic Myopathy and Endotheliopathy, and CBC Parameters in Diabetic Rats
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Oxidative stress and inflammation are connected to the development of metabolic disorders, such as diabetes. Diabetic-related oxidative stress is caused by the overproduction of oxidative-free radicals, which have been implicated in the mechanism of inflammation and damage to tissues. Our study aimed to investigate the effects of ubiquinone treatment on serum indicators of oxidative stress (malondialdehyde (MDA)), inflammation (interleukin 6 (IL-6)), vascular homeostasis (nitric oxide (NO)), and myopathy (myoglobin (MB))  in addition to measuring blood components parameters in streptozotocin-induced diabetic rats. Rats were separated into three groups; negative control group (N), diabetic control group (D), and ubiquinone-treated diabet

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Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
2D Seismic Data Reinterpretation and The Structural View of Zubair, Yamama, and Gotnia Formations in Afaq Area, Central Iraq
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     An interpretative study of the two-dimensional seismic data of the Afaq area was conducted using the Petrel 2017 software. 2D seismic reflection sections are used to give a structural interpretation of Afaq structure based on synthetic seismogram and well log data. Three reflectors, Zubair, Yamama, and Gotina Formations, were selected. These reflectors are defined from well west kifl (wk-1), Where located adjacent to the study area. Structural maps of the Zubair, Yamama, and Gotnia formations are prepared and interpreted, including TWT maps, Average velocity maps, and depth maps. The studies concluded that the Afaq structure area does not contain main faults, but secondary faults with short and limited extensions

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Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
The Competition between of invasive Hydrilla verticillata L.f. and native Ceratophyllum demersum L. in monocultures and mixed cultures experimental
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     The present study aims to assess inter-specific competition between Hydrilla verticillata and Ceratophyllum demersum. A competition experiment design has five treatment combinations to terminal shoots of C. demersum only, terminal shoots of H. verticillata only and three different treatment combinations of C. demersum and H. verticillata together. Our results showed parameters growth of C. demersum were decreased of which, total chlorophyll, protein, and biomass while Superoxide dismutase (SOD), and Catalase (CAT) enzymes increase were significantly (p<0.05) compare with control treatment. While H. verticillata were increased total chlorop

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Publication Date
Tue Dec 29 2020
Journal Name
Iraqi Journal Of Science
The Effects of Akkermansia Munciniphila on Serotonin and Fetuin-A Hormone Levels and Some Biometric Parameters in Obese Patients
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The objective of the present study is to determine the anti-obesity effects of Akkermansia munciniphila  on some biometric measurements. 40 patients were divided into two groups, each with 20 patients; G1 group consumed the probiotic of A. munciphila   and G2   consumed placebo capsules. The results  showed significant effects on the body weight (p≤ 0.001), which was reduced by a range of -2.29 to -0.7, whereas non-significant differences were observed in the Waist circumferance  . The study also showed significant differences (p≤0.001) between the two groups in the levels of cholesterol (287 vs. 285 mg/dl) , whereas the level of  Triglyceride  significantly  decrease

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Geological Journal
Depositional and Sratigraphic Evolution of the Early-Middle Miocene Succession in Hamrin, Ajeel and Mansuriyha Oil Fields, Central Iraq
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The Early-Middle Miocene succession in Iraq is represented by the Serikagni, Euphrates and Dhiban formations, which deposited during the Early Miocene. The Jeribe and Fatha successions were deposited during Middle Miocene age. This study includes microfacies analysis, depositional environments, sequence stratigraphy and basin development of Early – middle Miocene in Hamrin and Ajeel oil fields and Mansuriyha Gas Field. The study area includes four boreholes in three oil fields located in central Iraq: Hamrin (Hr-2) and Ajeel (Aj-13, and 19) oil feilds, and Mansuriyha (Ms-2) Gas Field. Five facies associations were distinguished within the studied fields: deep marine, slop, platform-margin, open marine, restricted interior platform

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Biotechnology
The Hypoglycemic and Hypolipidemic Activity of Aqueous Green Tea Extract in Normal and Alloxan Induced Diabetic Male Albino Rats
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This study was designed to investigate the hypoglycemic and hypolipidemic activity of aqueous green tea (GT) extract in normal and alloxan-induced diabetic rats. Forty adult male albino rats weighing 180-200 g were divided into four groups of 10 rats each: The first group was served as control; the second group was treated with GT (250 mg/kg b.w); the third group was affected by inducing experimental diabetes by intraperitonial injection of alloxan (150 mg/kg b.w); and the fourth group was affected by inducing diabetes and treated with GT (250 mg/kg b.w). Level of blood glucose and lipid profile [total cholesterol (TC), triglycerides (TG), high-density lipoprotein cholesterol (HDL-C), low density lipoprotein cholesterol (LDL-C) and ve

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