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 Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Effect of Nanocomposites TiO2 addition on the Dielectric Properties of Epoxy resin
...Show More Authors

Sheets of Epoxy (EP) resin with addition of TiO2 of grain size (1.5μm, and 50nm) and weight percentage (1%, 3%, and 5%) were prepared. Discs of 20mm diameter and 3mm thickness were cut for dielectric measurements. Dielectric properties (dielectric constant, dispassion factor and electrical conductivity) over the frequency range 102 -106 Hz were measured.
Comparison was made between the effect of micro and nano particles of TiO2 on the dielectric properties of EP composites with different weight percentage. Epoxy composites with micro sized particles of TiO2 were observed to have the better values of dielectric properties.

View Publication Preview PDF
Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Effect of Cryogenic Treatment on the Properties of Low Carbon A858 Steel
...Show More Authors

This study is concerned with the effect of Deep Cryogenic Treatment (DCT) at liquid nitrogen temperature (-196 o C) on the mechanical properties and performance of low carbon steel (A858). The tests specimens were divided in to two groups, the first group was subjected to the conventional heat treatment of normalizing, and the second group was also normalized then subjected to (DCT). The results have shown that after (DCT), the Hardness, Tensile properties and the impact energy absorbed were all slightly increased. However the fatigue test showed some positive improvement in fatigue limit by 20(N/mm2 ), and the volume wear rates at different loads were significantly decreased after (DCT). The changes in microstructure due to (DCT) were c

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Sep 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Treatment of Wastewater of Alcohol Factory by Filtration as Primary Treatment
...Show More Authors

View Publication Preview PDF
Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Influence of doping concentration on the main parameters of CdSe:Cu photoconductor detector
...Show More Authors

The photonconductor detectors CdSe:Cu was fabricated as a thin film of (1 μm) in thickness using vacuum evaporation technique. doping with copper was made using vacuum annealing at 350oC under argon atmosphere . The spectral responsivity and spectral detectivity of the detector were determined as a function of incident wavelength on the sample. A remarkable improvement in performance was absorbed for the specimen, which doping with (1-5 wt%) Cu.
The spectral response increases with increasing of wavelength for incident radiation to maximum value, after that , it reduced sharply . There is a shifting for peak responsivity indirect of higher wavelength. The detectivity was increased with doping but its decreased as the concentration in

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Statistical Analysis of the Removal of Acid Fuchsin Dye Using Zeolite 5A
...Show More Authors

Investigation of the adsorption of acid fuchsin dye (AFD) on Zeolite 5A is carried out using batch scale experiments according to statistical design. Adsorption isotherms, kinetics and thermodynamics were demonstrated.  Results showed that the maximum removal efficiency was using zeolite at a temperature of 93.68751 mg/g. Experimental data was found to fit the Langmuir isotherm and pseudo second order kinetics with maximum  removal of about 95%.  Thermodynamic analysis showed an endothermic adsorption. Optimization was made for the most affecting operating variables and a model equation for the predicted efficiency was suggested.

View Publication Preview PDF
Publication Date
Mon Sep 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of using Two Binders on the Agglomeration of Zeolite Type 4A
...Show More Authors

View Publication Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study of the electrical properties of Ion Beam Sputtered thin AlNiCo films
...Show More Authors

The electrical properties of the AlNiCo thin films with thickness (1000oA) deposited on glass substrates using Ion – Beam sputtering (IBS) technique under vacuum <10-6 torr have been studied . Also it studied the effect of annealing temperature from this films , It is found that the effective energy decrease with increase of temperature and the conductivity decrease with increase temperature 323oK but after this degree the conductivity increasing .

View Publication Preview PDF
Crossref
Publication Date
Sun May 22 2022
Journal Name
Materials
Size Effect of Hydrated Lime on the Mechanical Performance of Asphalt Concrete
...Show More Authors

Despite widespread agreement on the beneficial nature of hydrated lime (HL) addition to asphalt concrete mixes, understanding of the effect of HL particle size is still limited. Previous investigations have focused mainly on two different size comparisons, and so certain guidance for a practical application cannot yet be produced. This study investigates three distinct sizes of HL, in the range of regular, nano, and sub-nano scales, for their effects on the properties of modified asphalt concretes. Five different percentages of HL as a partial replacement of ordinary limestone filler in asphalt concrete mixes were studied for wearing course application purposes. Experimental tests were conducted to evaluate the mechanical properties

... Show More
View Publication
Scopus (18)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Tue Jul 20 2021
Journal Name
Polymer Bulletin
Influence methods of preparation on the thermal stability of polyimide/silica dust
...Show More Authors

View Publication
Scopus (28)
Crossref (25)
Scopus Clarivate Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Case Studies In Thermal Engineering
An investigation of dynamic behavior of the cylindrical shells under thermal effect
...Show More Authors

View Publication
Scopus (22)
Crossref (15)
Scopus Clarivate Crossref