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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
Fri Sep 15 2023
Journal Name
Al-academy
The role of the sound effect to represent the psychopathic character in cinema
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The process of employing modern technology in a consistent manner is what the researcher is interested in, and the psychological role of the sound effect in enhancing psychopathic representations in cinematic characters, which had a wide resonance in the field of cinematic films, and after the predominance of digital technology in the production of contemporary films, the sound effect has a higher efficiency And a good level of advanced aesthetic and dramatic expression in film employment, so many directors resorted to this type of films by using various new and advanced techniques and technological programs in their industry, since the traditional construction does not achieve the dazzling that the viewer desires.

Accordingly, th

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Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Toxoplasmosis and Its Potential Role to Change the Levels of C - reactive protein and Vitamin D3 in Atherosclerosis Patients
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Atherosclerosis is a condition of the hardening of a blood vessel via the development of plaques around the artery wall which causes the artery to narrow, leading to severe complications. Toxoplasmosis is an opportunistic parasitic infection that causes pathological complications in immunocompromised patients, which lead to increase the burden on the immune system in these patients. This study aims to assess the incidence rate of toxoplasmosis in atherosclerosis patients and its potential to change C - reactive protein (C-RP) and vitamin D3 levels. Serum samples (150) were tested for the positivity of anti-Toxoplasma IgG and IgM antibodies by means of Enzyme-linked immunosorbent assay (ELISA). In addition, C-RP was assessed in a

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Scopus (3)
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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY THE SYNERGISM EFFECT OF ALCOHOL EXTRACT OF Thymus vulgaris WITH ANTIBIOTICS AGAINST pseudomonas aeruginosa.: STUDY THE SYNERGISM EFFECT OF ALCOHOL EXTRACT OF Thymus vulgaris WITH ANTIBIOTICS AGAINST pseudomonas aeruginosa.
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The current study includes 144 samples were 106 bacterial samples belonging to the clinical sources, 38 bacterial samples belonging to the environmental sources to investigate the presence of bacteria P. aeruginosa. The results of diagnosis clarified that there are 45 bacterial isolates belonging to the bacterium P. aeruginosa The examination of the sensitivity of all bacterial isolates was done for elected 45 isolation towards the 11 antibiotic by spread method on the dishes. The results showed that the resistance ratio toward Cefixim, Cefotaxim, Tetracycline, Amoxicillin, Cloxacillin, Methicillin, Erythromycin and Naldixic acid was 77.7, 73.3, 84.4, 82.2, 80, 77.7, 77.7 and 73.3 respectively, While most isolates were sensitive to all o

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Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
IoT-Key Agreement Protocol Based on The Lowest Work-Load Versions of The Elliptic Curve Diffie-Hellman
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     A key agreement protocol (KAP) is a fundamental block in any cryptosystem since it ensures secure communication between two parties. Furthermore, KAP should include advanced features in limited-resource environments such as IoT, in which this protocol must be lightweight and efficient in consuming resources. Despite the Elliptic Curve Diffie-Hellman (ECDH) algorithm having often been considered efficient in providing an acceptable security degree with less resource consumption, it has suffered from weakness against Man-In-The-Middle Attacks (MITMA). This paper presents two versions of the Variant Elliptic Curve Diffie-Hellman (VECDH) algorithms as a key agreement protocol. The security analysis indicates that the proposed algori

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Scopus (1)
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Publication Date
Fri Jan 01 2021
Journal Name
Psychology And Education
The effect of Daniel's model on the development of critical thinking in the subject of Arabic language among students of the College of Management and Economics
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This research aims to identify the impact of Daniel's model on the development of critical thinking. In order to achieve this objective, the following hypotheses are formulated: 1. There is no statistically significant difference at the significance level (0.05) between the average differences in the posttest scores of the experimental group taught according to Daniel's model and the control group taught according to the traditional method in the measure of critical thinking. 2. There is no statistically significant difference at the significance level (0.05) between the average differences in the preand post-tests scores of the experimental group taught according to Daniel's model in the measure of critical thinking. The current research i

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The concept of freedom in the texts of Yashar Kamal play "The play (The Plate) as a model": عامر صباح نوري المرزوك
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This research is concerned with studying (the concept of freedom in the texts of Yaşar Kamal the play), as the Turkish playwright (Kamal Yasar) is one of the contemporary playwrights who have been interested in and criticize society, and perhaps the concept of freedom in his texts took a different form, through his ability to renew and present his attempts to create A theatrical form different from his earlier writers in dealing with the life of the peasants and the oppression that went through them, as the researcher identified the problem of his research with the following question: What is the concept of freedom in the texts of Yashar Kamal? The research aims to define the concept of freedom in the texts of Yashar Kamal of the play,

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Publication Date
Fri Mar 10 2023
Journal Name
Indian Journal Of Physics
Describing the differential inelastic inverse mean free path of PMMA polymer with the Mermin–Belkacem-Sigmund model
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Calibrating the Reservoir Model of the Garraf Oil Field
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   History matching is a significant stage in reservoir modeling for evaluating past reservoir performance and predicting future behavior. This paper is primarily focused on the calibration of the dynamic reservoir model for the Meshrif formation, which is the main reservoir in the Garraf oilfield. A full-field reservoir model with 110 producing wells is constructed using a comprehensive dataset that includes geological, pressure-volume-temperature (PVT), and rock property information. The resulting 3D geologic model provides detailed information on water saturation, permeability, porosity, and net thickness to gross thickness for each grid cell, and forms the basis for constructing the dynamic reservoir model. The dynamic reservoir mo

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Publication Date
Wed Feb 05 2025
Journal Name
Journal Mustansiriyah Of Sports Science
The Effect of Ocular Reflex Exercises Using a Proposed Device on Eyes - Hands Coordination for Junior Boxers
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Publication Date
Thu Nov 03 2022
Journal Name
Res Militaris
Prose of Sons of Imam Ali Al-Rida (Peace Be Upon Them): A Study Regarding the Structure of the Image and Its Implications - Simile as a Model
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the most honorable of creation, Muhammad, whom God sent as a mercy to the worlds, and his pure God and his faithful companions. The Islamic heritage was replete with texts issued from among the pure infallibility, which constituted a prominent teacher that takes the student to stop there in search of its goals, purposes and beauty. The choice was made from those texts that were issued by the imams of Muslims in the Abbasid era, namely Imam Muhammad al-Jawad, his son Imam Ali al-Hadi and his grandson Imam Hassan Zaki al-Askari. (Peace be upon them), and scholars have called them (sons of satisfaction), and researchers have shed light on these texts from rhetorical, artistic

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