Preferred Language
Articles
/
jpgiafs-415
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
...Show More Authors

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).

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The extent of the social worker’s use of group discussion technique in professional practice with school activity groups in Tubas Governorate schools
...Show More Authors

This study aimed at identifying the extent to which the social worker used the techniques of group discussion in the professional practice with the groups of school activity in the schools of Tubas governorate in light of some variables (gender, years of experience, academic qualification). The analytical descriptive method was used due to its suitability for the objectives of the study.  A questionnaire was designed to collect data that included (30) items, distributed in three areas .The validity and reliability of the tool were verified and then distributed to the study sample.

 

The results of the study showed that the highest averages were in the discussion stage domain, where the pre-discussion stage was m

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Social capital and the extent of its contribution to enhancing the management of excellence: An applied study at Azadi Hospital / Duhok
...Show More Authors

The study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have bee

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Role of the School Garden, and its Importance in the school Building - A field study in the social school service
...Show More Authors

This research concerns the fact of the school garden and how can we tackle this issue. The research starts with a question forwarded to those who are interested in the ministry of education matters; the question is that how is the extent of interest in the school garden project? And how it is activated in the Iraqi Educational Institution program? In addition, the analysis reveals the importance of the school garden since we, as teachers and students, suffer from seeing the view of the trashes, the wastes of school furniture, the stinking water and the weeds and how it is accumulated in the back yard of the school. To add fuel to the fire, the increase in number of the students; year after year. This increase leads to adding more classes

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
The gratifications of local television sports programs from the audience's point of view Analytical study for the period from 1/7/2022 to 01/10/2022
...Show More Authors

The issue of sports media and its role in winning sports and non-sports fans and unifying them towards various issues and events is one of the important topics that have begun to occupy many countries and governments in the world and allocate appropriate spaces for it and provide it with sufficient funds and budgets to advance this reality...

Especially since the concept of the sports official has It changed a lot and turned into an economic concept rather than a sport one through the investment in the field of sports and the entry of capital and contributes to the prosperity of the countries interested in this field.

It is important that includes profit and loss in addition to knowing how to employ and win the masses and e

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Interaction of Corrosion-Cumulative Fatigue and Shot Peening of 1100-H12 Aluminum Alloy
...Show More Authors

Abstract

    Corrosion-fatigue occurs by the combined actions of cyclic loading and corrosive environment. The effect of shot peening on cumulative corrosion-fatigue life of 1100-H12 Al alloy was investigated. Before fatigue testing, specimens were submerged in 3.5%NaCl solution for 71 days. Constant fatigue tests were performed with and without corrosive environment. Cumulative corrosion-fatigue tests were also carried out in order to determine the fatigue life before and after shot peening. The constant fatigue life was significantly reduced due to corrosive environment and the endurance fatigue limit was reduced by 13% compared with dry fatigue. In case of shot peening the cumul

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Intelligent Systems
Trip generation modeling for a selected sector in Baghdad city using the artificial neural network
...Show More Authors
Abstract<p>This study is planned with the aim of constructing models that can be used to forecast trip production in the Al-Karada region in Baghdad city incorporating the socioeconomic features, through the use of various statistical approaches to the modeling of trip generation, such as artificial neural network (ANN) and multiple linear regression (MLR). The research region was split into 11 zones to accomplish the study aim. Forms were issued based on the needed sample size of 1,170. Only 1,050 forms with responses were received, giving a response rate of 89.74% for the research region. The collected data were processed using the ANN technique in MATLAB v20. The same database was utilized to</p> ... Show More
Scopus (7)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in resolving banking disputes: an applied research on a sample of private banks listed in the Iraq Stock Exchange
...Show More Authors

This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Return Variation on Investment as a Function for the Difference of Market Share: An Applied Research on a Sample of Private Banks listed in Iraq Stock Exchange (ISX)
...Show More Authors

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
ESTIMATION OF COEFFICIENTS AND SCALE PARAMETER FOR LINEAR (TYPE 1) EXTREME VALUE REGRESSION MODEL FOR LARGEST VALUES WITH APPLICATIONS
...Show More Authors

In this paper we estimate the coefficients and scale parameter in linear regression model depending on the residuals are of type 1 of extreme  value distribution for the largest values . This can be regard as an improvement for the studies with the smallest values . We study two estimation methods ( OLS  & MLE ) where we resort to Newton – Raphson (NR) and Fisher Scoring methods to get MLE estimate because the difficulty of using the usual approach with MLE . The relative efficiency criterion is considered beside to the statistical inference procedures for the extreme value regression model of type 1 for largest values . Confidence interval , hypothesis testing for both scale parameter and regression coefficients

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 20 2022
Journal Name
International Journal Of Professional Business Review
Improve the Competitive Advantage Through Human Resources Management Practices in the Iraqi Banking Sector
...Show More Authors

Purpose: This study's objective is to assess this relationship in the context of the banking industry in Iraq. The human resources management practices (HRMPs) Theoretical framework: in this study included recruiting and selection, training and development, performance appraisal, compensation and reward to testing relationship HRMPs. Design/methodology/approach: in this study; We analysed by used a quantitative approach, and 246 employees were selected as a sample and given a questionnaire. The SPSS software was used to examine the data that were obtained from the questionnaire. Findings: The study's findings revealed a variety of hypotheses and conclusions, including the following: competitive advantage (CA) is positively impacted by

... Show More
Preview PDF
Scopus (9)
Crossref (4)
Scopus Crossref