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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
Sat May 01 2021
Journal Name
Journal Of Craniofacial Surgery
Barbed Broach in the Maxillary Sinus: A Report of Unusual Complication in Craniofacial Area
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Publication Date
Wed May 13 2015
Journal Name
Elsevier Procedia Economics And Finance
The Role of FDI Inflows in Economic Growth in Malaysia (Time Series: 1975-2010)
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Recently, Malaysia has been recognized as one of the most popular destinations for Foreign Direct Investment (FDI) in Southeast Asia. But how do these FDI inflows affect Malaysia economy? This paper aims to identify the role of FDI inflows in Malaysia economic growth through a proposed endogenous growth model. Annual data covers from 1975 to 2010. Unit root test and Johansen Co-integration test are adopted to respectively verify the time series data is stable and the linear combination of the variables is stationary. Hierarchical Multiple Regressions (HMR) Analysis is then conducted to find out the momentum of the Malaysia economic growth including FDI inflows. The results show that the FDI inflows together with the human capital deve

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
The use of cold atmospheric plasma in pentostam enhancement as Leishmaniasis treatment in vitro
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This study illustrates in vitro effect of cold atmospheric plasma (CAP) on the treatment of Leishmania. In addition, the study evaluated the effect of drug treatment (pentostam) and the combination treatment of pentostan and CAP at different doses and incubation time 24 h in order to assess the most effective treatment. The duration of the cold plasma doses was 1 min, 2 min and 3 min, while the pentostam doses were 2.5 µg/ml and 5 µg/ml. The combinations therapies included combining the three cold plasma doses with the pentostam doses to test 6 combinations of treated in vitro. The maximum growth inhibition was given by combination treated 46% and 44% for donovani and tropica leishamnia respectively; these results give an indi

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
Effect of the Clenbuterol drug in some physiological parameters in male rabbits(Oryctolagus cuniculs)
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This study was designed to investigate the effect of the Clenbuterol drug in some physiological parameters of Liver, Kidney function and lipidprofie concentration. Fourty adult male rabbits were used in this study. The animals were randomly divided into four groups,the first group was given distilled water (control) ,while the other third groups were given (2,4,6 µg/kg) of Clenbuterol drug for 30 days. Blood samples were collected after 14 and 30 days of the treatment for biochemical study. Drug caused non significant increase(P<0.05)in the AST and ALT enzymeactivity in second and third groups during treatment period ,while we note a significant increase(P<0.05) in both AST,ALT enzyme level in fourth group compared with control group , as

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Publication Date
Sun Dec 05 2021
Journal Name
Iraqi Journal Of Science
Heavy Metals Pollution Assessment of the Water in Al-Quds Power Plant in Baghdad
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Sixteen water samples were collected from the operation units of the Al-Quds
power plant, north Baghdad city and the surrounding trocars, surface and
groundwater, and analyzed to assess the resulting pollution. The samples were
analyzed for heavy metals (As, Cd, Cr, Cu, Mn, Mo, Ni, Pb, Sb, Se, U and Zn) by
using inductively coupled plasma- mass spectrometry (ICP-MS). The results were
compared with local and international and standard limits. Heavy metals analysis of
the water samples shows that water of operation units and trocars have mean
concentrations of As, Cd, Cr, Cu, Mo, Pb, Sb, Se, U and Zn were within or lower
than the national and world limits, while Mn and Ni were higher than these limits.
Concentrat

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Prevalence of Hepatitis B Virus in High Risk Groups in Nineveh Governorate / Iraq
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Hepatitis B is an inflammation of the liver that caused by Hepatitis B virus (HBV) which is DNA virus that infects the human and some kinds of animals such as chimpanzees and birds. This disease considered as the major disease of mankind and a serious global public health problem. HBsAg, HBeAg, HBcAb, HBeAb and HBsAb are markers used to detect the presence and the stage of infection. The current study included (181) individuals from both sexes, (137) males and (44) females. By ratio 3.11: 1.The mean age of patients 2.4033 ± 0.83519 (range 18-73) years as follows < 20 (11.6%), 21–40 (47.5%), 41–60 (29.8%) and > 60 (11.0%) . These patients are 73 (40.4%) Blood donors from Central Blood Bank, 88 (48.6%) Chronic kidney failure at Ibn –

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Publication Date
Tue Aug 15 2017
Journal Name
Journal Of Immunology
The Effect of Inhibitory Signals on the Priming of Drug Hapten–Specific T Cells That Express Distinct Vβ Receptors
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Abstract<p>Drug hypersensitivity involves the activation of T cells in an HLA allele–restricted manner. Because the majority of individuals who carry HLA risk alleles do not develop hypersensitivity, other parameters must control development of the drug-specific T cell response. Thus, we have used a T cell–priming assay and nitroso sulfamethoxazole (SMX-NO) as a model Ag to investigate the activation of specific TCR Vβ subtypes, the impact of programmed death -1 (PD-1), CTL-associated protein 4 (CTLA4), and T cell Ig and mucin domain protein-3 (TIM-3) coinhibitory signaling on activation of naive and memory T cells, and the ability of regulatory T cells (Tregs) to prevent responses. An expa</p> ... Show More
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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Evaluation of the Influence of De-sanding (Recycling System) Process on the Pile Bearing Capacity Using Full Scale Models
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The present study investigates the effect of the de-sanding (recycling system) on the bearing capacity of the bored piles. Full-scale models were conducted on two groups of piles, the first group was implemented without using this system, and the second group was implemented using the recycling system. All piles were tested by static load test, considering the time factor for which the piles were implemented. The test results indicated a significant and clear difference in the bearing capacity of the piles when using this system. The use of the recycling system led to a significant increase in the bearing capacity of the piles by 50% or more. Thus it was possible to reduce the pile length by (15 % or more) thus, and implementation c

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Publication Date
Thu Jun 27 2024
Journal Name
Journal Of Optics
The influence of surfactant type on the formation of zinc oxide nanoparticles via liquid phase pulsed laser ablation technique
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To produce Zinc Oxide NanoParticles, ZnO-NPs, different methods can be used. However, the utilization of Liquid-Phase Pulsed Laser Ablation, LP-PLA, methodology of three distinct environment of aqueous using pure zinc plate will be one of the approaches for this job. Thus, in this work, concentrates on the influence of the results after employing some changes on the environment in other words, the influence of the NPs size and/or the NPs availability/appearance. Cetyltrimethylammonium Bromide, CTAB, is one of the three surfactants that have been used in the water-based solution. That is, the Sodium Dodecyl Sulfate, SDS, besides the Distilled Water, DW, the three surfactants will be ready when the molarity of the DW is around 10− 3 M. Th

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Effect of Manganese Ion Doping on the Size- Strain of SnO2 nanoparticles Using X-Ray Diffraction Data
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In this study, SnO2 nanoparticles were prepared from cost-low tin chloride (SnCl2.2H2O) and ethanol by adding ammonia solution by the sol-gel method, which is one of the lowest-cost and simplest techniques. The SnO2 nanoparticles were dried in a drying oven at a temperature of 70°C for 7 hours. After that, it burned in an oven at a temperature of 200°C for 24 hours. The structure, material, morphological, and optical properties of the synthesized SnO2 in nanoparticle sizes are studied utilizing X-ray diffraction. The Scherrer expression was used to compute nanoparticle sizes according to X-ray diffraction, and the results needed to be scrutinized more closely. The micro-strain indi

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