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
Sat Sep 30 2023
Journal Name
Al–bahith Al–a'alami
Satirical Television Programs and Their Impact on the Image of Iraqi Politicians
...Show More Authors

This research delves into the role of satirical television programs in shaping the image of Iraqi politicians. The research problem is summarized in the main question: How does satire featured in television programs influence the portrayal of Iraqi politicians? This research adopts a descriptive approach and employs a survey methodology. The primary data collection tool is a questionnaire, complemented by observation and measurement techniques. The study draws upon the framework of cultural cultivation theory as a guiding theoretical foundation. A total of 430 questionnaires were disseminated among respondents who regularly watch satirical programs, selected through a multi-stage random sampling procedure.
Th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Stratigraphy and Basin Development of the Oligocene-Early Miocene Succession, Southeastern Iraq
...Show More Authors

      The study area is situated in the northern part of the Arabian Plate. The evolution of the Zagros Foreland basin is related to the compressional tectonic system at the beginning of the Tertiary Period.

This study gives an adequate nomenclature for the Oligocene – Early Miocene Sequence is Missan Group. The Buzurgan Oilfield was chosen to represent the stratigraphic column corresponding to that period. These sediments were subdivided into two cycles, where each one ends by a sequence boundary, equivalent to the lowstand siliciclastic residues in the basin center. The first cycle, Paleocene-Oligocene Epoch, was deposited marly limestone with planktonic foraminifera in the basin center during the transgressive and highst

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Crossref
Publication Date
Sat Feb 26 2022
Journal Name
Iraqi Journal Of Science
On the Soft Stability of Soft Picard and Soft Mann Iteration Processes
...Show More Authors

      In this paper, we  introduce new concepts that relates to soft space based on   work that was previously presented by researchers in this regard. First we give  the definition of Soft Contraction Operator and some examples. After that we introduce the concepts of soft Picard iteration and soft Mann iteration processes. We also give  some examples to illustrate them.

    Many concepts in normed spaces have been generalized in soft normed spaces. One of the important concepts is the concept of stability of soft iteration in soft normed spaces. We discuss this concept by giving some lemmas that  are  used to prove some theorems about stability of soft i

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Thu Aug 31 2023
Journal Name
Eastern-european Journal Of Enterprise Technologies
The influence of information technology (IT) on firm profitability and stock returns
...Show More Authors

This research study examines the impact of information technology on firm profitability and stock returns. Using a comprehensive dataset of firms across various industries, this research employs rigorous statistical analysis techniques to investigate the relationship between IT investments, firm profitability metrics, and stock returns. The study focuses at how IT investments affect financial performance measures including return on assets (ROA) and return on equity (ROE), with P-values of 0.34 and 0.12, respectively. Furthermore, the study investigates the influence of IT on stock returns, taking into account market capitalization, industry trends, and macroeconomic variables. This study's conclusions center on the beneficial assoc

... Show More
View Publication
Scopus (21)
Crossref (3)
Scopus Crossref
Publication Date
Tue Jan 01 2019
Journal Name
The Saudi Dental Journal
The effects of cigarette smoking and exercise on total salivary antioxidant activity
...Show More Authors

View Publication
Scopus (12)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect of Eruca sativa extract on Gram Posative and Negative Bacteria
...Show More Authors

The antibacterial effect of (Eruca sativa) extract was evaluated by an in vitro study testing the growth of various Gram-Positive and Gram-Negative bacteria . The bactericidal activity of this extract was analyzed by serial dilution in tubes. This study,found that Gram-Negative and Gram-Positive bacteria susceptible to very low eruca concentrations. On the other hand, Gram-positive bacteria were more susceptible than Gram-negative bacteria, the minimal bactericidal concentration of Gram-positive bacteria was 5 mg ml-1 but minimal bactericidal concentration of Gram-negative bacteria was 10 mg ml-1 that mean duble inhibation concentration of Gram-positive bacteria . this study suggest that Eruca sativa leaves have inhibation effect on Gra

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Individualism and the Symbolic Language of Imagination (Pablo Neruda as an Example)
...Show More Authors

Pablo Neruda's artistic distinctiveness can be considered in two ideas or attitudes of romanticism. First, the imagination, which is the result of conduct and spirituality, and second, the individualism, which is a collection of mysterious mysteries from the texts of individuality based on philosophical sonnets. His collection of poems points out the ethereality and indescribability of life, employing the reality of life at the level of human perception in a symbolic language. In other words, Pablo Neruda recreates the meanings in poetry through the three ideas of reduction, interpretation, and analysis. "What is the essential connection between individualism and the symbolic language of Pablo Neruda's imagination and What are the reason

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Engineering
Experimental Investigations on the Strength and Serviceability of Biaxial Hollow Concrete Slabs
...Show More Authors

Biaxial hollow slab is a reinforced concrete slab system with a grid of internal spherical voids included to reduce the self-weight. This paper presents an experimental study of behavior of one-way prestressed concrete bubbled slabs. Twelve full-scale one-way concrete slabs of (3000mm) length with rectangular cross-sectional area of (460mm) width and (150mm) depth. Different parameters like type of specimen (solid or bubbled slabs), type of reinforcement (normal or prestress), range of PPR and diameter of plastic spheres (100 or 120mm) are considered. Due to the using of prestressing force in bubbled slabs (with ratio of plastic sphere diameter D to slab thickness H, D/H=0.67), the specimens showed an increase in ultimat

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
The Structure and Electrical Properties of Porous Silicon Prepared by Electrochemical Etching
...Show More Authors

Porous silicon was prepared by using electrochemical etching process. The structure, electrical, and photoelectrical properties had been performed. Scanning Electron Microscope (SEM) observations of porous silicon layers were obtained before and after rapid thermal oxidation process. The rapid thermal oxidation process did not modify the morphology of porous layers. The unique observation was the pore size decreased after oxidation; pore number and shape were conserved. The wall size which separated between pore was increased after oxidation and that effected on charge transport mechanism of PS

View Publication Preview PDF
Publication Date
Mon Mar 20 2023
Journal Name
Liquid Crystals
Synthesis and study the mesomorphic behaviour of some new 1,3,4-thiadiazoline derivatives
...Show More Authors

Investigation of mesomorphic properties of new 1,3,4-thiadiazolines (which are synthesised via many steps in Scheme 1) was carried out in this study. These compounds are designed to have a heterocyclic unit, a carboxylate linkage group and a polar ether chain at the end of the molecule adjacent to the benzene ring, which enhance the dipolar interactions forces (varied from one to eight carbons) to investigate the association properties of their phases. The structure of the target compounds and the intermediates were confirmed by 1H NMR, 13C NMR, mass and FTIR spectral techniques. Polarised microscopic studies revealed that all the compounds in the series exhibited enantiotropic liquid crystalline properties. This was further confirmed using

... Show More
View Publication
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref