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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
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Depositional Setting of the Jeribe Formation in Selected Subsurface Sections, Northern Iraq
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      The current research studies the depositional setting of the Jeribe Formation in the south Mosul area of northern Iraq, which is tectonically located in the Low Folded Zone characterized by the deposition of limestone and marly limestone of the Jeribe Formation during the Middle Miocene. Petrography has provided a diversity of fauna such as benthonic foraminifera (Miliolid, Peneroplis sp., Dendritina sp. and Borelis melo curdica) in addition to Red Algae and Mollusca. The Jeribe carbonates were affected by various diagenetic processes such as dolomitization, neomorphism, cementation, anhydritization, compaction and dissolution. Many microfacies have been identified, including lime mudestone, wackestone, packstone and Milioldal

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Publication Date
Thu Jul 01 2010
Journal Name
European Journal Of Physics Education
The Inclusion of Science Process Skills in Yemeni Secondary School Physics Textbooks
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The aim of this study is to compare and contrast the science process skills (SPS) included in the 10th-12th grade physics textbooks content utilized in Yemeni schools. The study revealed weaknesses and strengths in the textbooks’ content. For instance, a number of science process skills (SPS), such as measuring, predicting and hypothesizing, have been neglected in the 11th grade textbook. For all three textbooks content, the maximum percentage of basic science process skills (BSPS) was devoted to observation. However, the maximum percentage of integrated science process skills (ISPS) was different for each grade: experimenting had the highest percentage for 10th grade, interpreting data for 11th grade, and operational definitions for 12th

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Publication Date
Sun Jun 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Effects of Anadrol Overdose on Liver Function in Male Rats
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Anadrol (oxymetholone) is an active androgenic anabolic steroid that has been clinically studied in numerous diseases since the 1960s. It is used in the treatment of anemia and the replacement of male sex steroids. Unfortunately, in attempts to improve physical performance, Anadrol could be misused by athletes, that can lead to poisoning contributes to hepatotoxicity.

The aim of this study was to investigate the impact of anadrol on the liver function in rat model, via assessment of liver enzymes and histopathological study.

A forty male rats, weights about (200-300 gm), aged 8-12 weeks, after acclimatization, the rats were ‎randomly divided into four groups (10 rats in each group) as follow: control group (in w

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
The role of Interleukin -18 / Interleukin -18 BindingProtein in Rheumatoid Arithritis patients
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Rheumatoid arthritis (RA) is a chronic inflammatory polyarithritic disease
associated with remission and exacerbation with different immunological
features.Rheumatoid factor(RF) screening test was used quantitatively and qualitatively
using an enzyme immunoassay (EIA), RF-isotypes (RF-IgG, RF-IgM, RF-IgA) ,
Interleukin-18 (IL-18) and Interleukin – 18 binding protein (IL-18BP) were detected
quantitatively usingenzyme linked immunosorbent assay(ELISA). Results indicated a
51% positivity in RF among RA patients and a prevalence of the RF-isotype (RF-IgM)
with the highest level at (41.6±16.3 U/ml) (p < 0.05) among other RF-isotypes at a
percentage of 85.5% , results also indicatedan elevated serum level of IL-18

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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Evaluation the Effectiveness of Impregnated Net in Reducing Leishmaniasis Incidence: Diala-Iraq
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Background: Leishmaniasis is important public
health problem owing to its impact on morbidity
and mortality and difficulties in application of
effective control measures.
Objective: The aim of the study is to evaluate the
using of impregnate bed nets in the control of
leishmaniasis.
Methods: The study was conducted throughout
the years 2004 and 2005, in Diala Governorate
(about 60km north-east Baghdad). This is the first
study in Iraq for evaluation of the impregnated bed
net in control of leishmaniasis. Two villages were
selected to achieve this aim. The nets were
distributed for the first village to be used by their
population. The second village was served as
control.

Results: The

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
The Inhibitory Effect of Some Plant Extracts on Acetylcholinesterase Activity in Mice
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The results of the phytochemical analysis of the crude aqueous and
methanolicextracts of Myrtle (Myrtuscommunis), peppermint (Menthapiperita) and
Sweet basil(Ocimumbasilicum) contain active compounds : Phenols, Flavonoids and
Tannins and missing of Steroids and Coumarines in all extract but Saponins and
Alkaloids found in methanolicextract only, while terpens were present in peppermint
and basiland absent in Myrtle. Administratingto animals with different extracts
showed no effect on serum Acetylcholinesterase (AchE) compared withthese fed on
ethanol liquid diet, Methanolicand aqueous extracts of Myrtle, peppermint and
basilin the serum of decreased Acetylcholinesterase level significantly(p≤0.05)[(1.25
ΔpH/

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect of Mercury Exposure on the Non Enzymatic Defense System in Workers
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The role of free radical generation and lipid peroxidation in most diseases as a scientific explanation for development and destractivc process in biological tissues is confirmed.  In this study, an attempt to shed   li ght  on   the  possible  rel ation  between  some  biochemical parameters as a marker lor antioxidant in sera of (40)workers in  the ticld of mercury was investigated. The workers were divided into two

gt-oups according to the_1>_eri odof occupati.On.

Group A                        Occupation period <I 0

C'TTOl

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Publication Date
Wed Apr 26 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The External Morphology of Cucurbit Fly Dacus Ciliatus (Diptera: Tephritidae) in Iraq
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 This study presents detailed description of external morphology of cucurbit fly Dacus ciliatus (Loew).  All available external morphological characters were used for all body regions and their appendages with regarding of chaetotaxy and male and female genitalia. Such characters were supported by drawings.                  
 

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Publication Date
Wed Oct 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Histopathological Effects of Pesticide Imidacloprid Insecticide on the Liver in Male Rabbits
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   Excessive use of pesticides has led to increasing concern about undesirable effects on human health and the environment. Imidacloprid is an internationally used neonicotinoid insecticide due to its significant toxicity to insects. Its residues may reach the food chain, which is important for examining the potentially harmful properties of imidacloprid exposure. The current study aimed to characterize the histopathological effects of imidacloprid on the liver of male rabbits.

The Imidacloprid administration daily at the two chronic oral doses of (45 mg/kg and 90 mg/kg, daily) for 37 days. Treated male rabbits groups for treatment concentrations revealed many histopathological changes in the liver, such as congestion o

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Surface Roughness on Thermohydrodynamic Performance in Misaligned Journal Bearings
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     In this work an approach has been developed to investigate the influence of surface roughness on thermohydrodynamic performance in aligned and misaligned journal bearings by considering an average flow model and deriving the shear flow factor for various roughness configurations, similar to the pressure flow factor. An average Reynolds equation for rough surfaces is defined in term of pressure and shear flow factors, which can be obtained by numerical flow simulation, though the use of measured or numerically generated rough surfaces. Reynolds, heat conduction and energy equations are solved simultaneously by using a suitable numerical technique (Finite Difference Method) to obtain the pressure and temperature di

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