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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 Jun 03 2012
Journal Name
Baghdad Science Journal
Evaluating the Inhibitory Activity of Apigenin Extracted from Salvia officinalis leaves on the Growth of L20B Cancer Cell Line
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The study aimed to evaluating the inhibitory activity of apigenin extracted from Salvia officinalis leaves on the growth of L20B cancer cell in vitro, and through two incubation periods; 48 and 72 hours. Accordingly, eight concentrations (1.56, 3.13, 6.25, 12.5, 25.0, 50.0, 100.0 and 200.0 micromol) of apigenin and similar concentrations of vitamin C and carbon tetrachloride (CCl4) were tested. The apigenin revealed its significant inhibitory potentials against the growth of L20B cell line, especially at the low concentrations (1.56, 3.13 and 6.25 micromol) and at 72 incubation period in comparison with vitamin C and CCl4.

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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 indicates the broadening of diffraction peaks for nano

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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 costs

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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
The effect of anode temperature on the Optical characteristic of Se films prepared by direct current planar magnetron sputtering
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This work describes, selenium (Se) films were deposited on clean glass substrates by dc planar magnetron sputtering technique.The dependence of sputtering deposition rate of Se film deposited on pressure and DC power has been studied. The optimum argon pressure has range (4x10-1 -8x10-2 )mbar. The optical properties such as absorption coefficient (α) was determined using the absorbance and transmission measurement from UnicoUV-2102 PC spectrophotometer, at normal incidence of light in the wavelength range of 200-850 nm. And also we calculated optical constants(refractive index (n), dielectric constant (εi,r), and Extinction coefficient (κ) for selenium films.

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
The effect of Aluminum Oxide, Iron Oxide on the thermal conductivity of (Epoxy-Aluminum Oxide, Epoxy-Iron Oxide) Composites
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Thermal conductivity for epoxy composites filled with Al2O3 and Fe2O3 are
calculated, it found that increasing the weight ratio of Al2O3 and Fe2O3 lead to
increase in the values of thermal conductivity, but the epoxy composite filled with
Fe2O3, have values of thermal conductivity less than for epoxy composite filled with
Al2O3, for the same weight ratio. Also thermal conductivity calculated for epoxy
composites by contact to every two specimens (like sandwich) content same weight
ratio of alumina-oxide and ferrite-oxide, its found that the value of thermal
conductivity lays between the values of epoxy filled Al2O3 and of epoxy filled Fe2O3

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
Analysis the Results of Laboratory Tests of Gypsum Soil Samples at Salah-Aldeen City by Using the GIS Program
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Abstract<p>This paper has dealing with experimentally works which includes properties of materials and testing program. The testing program includes rotine characterization tests, chemical, and physical tests for samples of gypseous soil. Samples of disturbed and undisturbed soil was obtained of seven different locations of Salah-Aldeen province. The unified classification system was adopted of study region. Except sample 7, soil categorization (as poorly graded sand) was a good graded sand soil. Samples had non plasticity rate (NP). The results of laboratory tests (by using Arc-Map GIS program) were enhanced by spatial interpolation mapping utilizing Inverse Distance Weighted Scheme.</p>
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Publication Date
Fri Oct 11 2019
Journal Name
Journal Of The College Of Education For Women
Academic Buoyancy of High School students at the Distinguished Schools
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Academic Buoyancy of High School students at the Distinguished Schools

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Space Interpretation of the Installation Art: رائد عبد الامير منصور
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The research dealt with the study (interpretation of space in the art of installation), and it is located in four frameworks, the first is devoted to clarifying the research problem, its importance and the need for it, its goal, and its limits, and determining the most important terms contained therein.The research problem was determined from the question, does space embody those different and diverse materials that were formulated and installed by the artist into modern forms? Is the product of synthetic arts an appropriation of these spaces and domination of them?The problematic of interpreting space in its conceptual dimension in (synthetic) art in its multiplicity, diversity and difference, or objecting to the work of artistic system

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Changing the Trends in Surgery during the COVID-19 Times: An Experience from the Eastern Uttar Pradesh State, India: CHANGING TRENDS IN SURGERY DURING COVID TIMES
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Background: The COVID-19 pandemic has an immense effect not only on the social and economic lives of people but also on the surgical lives of surgeons, residents, nursing staff, and patients as well as ground level staff. Amidst this COVID pandemic, emergency surgeries were being done but at a decreased rate, whereas elective cases depended on the will of hospitals, surgeons, and patients. Study aims to promulgate a "Neo–Surgical Check Box" by amalgamating the WHO surgical checklist and the results obtained from the questionnaires.

Subjects and Methods: After receiving ethical clearance from the Institute Ethical Committee, an online questionnaire with 50 questions divided into

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Crossref
Publication Date
Thu Dec 24 2020
Journal Name
Advances In Civil Engineering
Analytical study on torsional behavior of concrete beams strengthened with fiber reinforced polymer laminates using softened truss model
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This study aimed at evaluating the torsional capacity of reinforced concrete (RC) beams externally wrapped with fiber reinforced polymer (FRP) materials. An analytical model was described and used as a new computational procedure based on the softened truss model (STM) to predict the torsional behavior of RC beams strengthened with FRP. The proposed analytical model was validated with the existing experimental data for rectangular sections strengthened with FRP materials and considering torque-twist relationship and crack pattern at failure. The confined concrete behavior, in the case of FRP wrapping, was considered in the constitutive laws of concrete in the model. Then, an efficient algorithm was developed in MATLAB environment t

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