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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 Oct 04 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study the optimum conditions for production of inulunase from isolate Kluyveromyces marxianus AY2.: Study the optimum conditions for production of inulunase from isolate Kluyveromyces marxianus AY2.
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Results showed that the optimum conditions for production of inulunase from isolate Kluyveromyces marxianus AY2 by submerged culture could be achieved by using inulin as carbon source at a concentration of 2% with mixture of yeast extract and ammonium sulphate in a ratio of 1:1 in a concentration of 1% at initial pH 5.5 after incubation for 42 hours at 30ºC.

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Balanced Scorecard (BSC) role And Six Sigma in improving strategic performance A sample study of the members of the General Company for Northern Cement
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Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

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Publication Date
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
The science of premeditation for Islamic scholars: Its causes, controls, etiquette, scientific effects
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Abstract

This study came to clarify the redemption in terms of being a method and a subject of knowledge that has its causes, controls, etiquette and scientific implications for Muslim scholars.

The science of redemption has a historical extension, starting from the era of the Companions - may God be pleased with them - and through the stages of codification and classification of works in an effort to document it and diversify its methods at the inductive, analytical, critical and argumentative levels, and to determine its causes and from the completion of the research conclude it with evidence of its scientific effects because it is a science that enriched the Islamic library in general, and hadith in particular.

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Publication Date
Tue Apr 04 2023
Journal Name
Results In Nonlinear Analysis
The fractional integrodifferential operator and its univalence and boundedness features according to Pre-Schwarzian derivative structure
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Complex-valued regular functions that are normalized in the open unit disk are vastly studied. The current study introduces a new fractional integrodifferential (non-linear) operator. Based on the pre-Schwarzian derivative, certain appropriate stipulations on the parameters included in this con-structed operator to be univalent and bounded are investigated and determined.

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Phonological and Suggestive Rhythm in the Context of the Quranic Text: The Phonological and Suggestive Rhythm in the Context of the Quranic Text
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Abstract
The perpetuity of the Quranic discourse required being suitable for all ages.
Accordingly, the method of the Glorious Quran a pre request for the conscious
investigation and realization in order to detect the core of the texts, as the Quranic
discourse is considered a general address for the humanity as a whole. For this
reason, the progress of the concerned studies neceiated that it should cope with the
current development in the age requirements and its cultural changes within ages.
The texts of the Glorious Quran lightened the human reason as being the
Creator’s miracle for it is characterized by certain merits that makes it different from

poetry and prose. It is a unique texture in its rheto

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Publication Date
Fri Oct 01 2021
Journal Name
Journal Of Al-rafidain University College For Sciences ( Print Issn: 1681-6870 ,online Issn: 2790-2293 )
The Use of Logistic Regression Model in Estimating the Probability of Being Affected By Breast Cancer Based On the Levels of Interleukins and Cancer Marker CA15-3
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Breast cancer has got much attention in the recent years as it is a one of the complex diseases that can threaten people lives. It can be determined from the levels of secreted proteins in the blood. In this project, we developed a method of finding a threshold to classify the probability of being affected by it in a population based on the levels of the related proteins in relatively small case-control samples. We applied our method to simulated and real data. The results showed that the method we used was accurate in estimating the probability of being diseased in both simulation and real data. Moreover, we were able to calculate the sensitivity and specificity under the null hypothesis of our research question of being diseased o

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The exercise of citizenship behaviors and their impact on customer loyalty: Analytical study from the standpoint of employees in the National Insurance Company
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The exercise of citizenship behaviors and their impact on customer loyalty (An analytical study from the perspective of workers in the National Insurance Company).

The Research aims to find out the degree of customers National Insurance company for customer citizenship behavior and its impact on the level oh loyalty from the perspective of employess in the company, as well as the statement of the differences in the answers of employees according to their personality traits. To achieve the goals of research has been the use of the questionnaire as a tool for the collection and distribution of data on a sample of (90) individuals, as was the use of statistical program (SPSS) in the process of statistical analysis methods (mean, sta

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Publication Date
Wed Mar 18 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF EXERCISE SPECIFIC TO USE DESIGNER (QUALITY RESPONSE) DEVICE TO DEVELOP THE SPEED AND ACCURACY OF THE RECEPTION AND PASSING SKILLS OF FOOTBALL PLAYERS IN AGES (14 YEARS)
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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
· Bug selection for names                   In the interpretation of the long sea
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Whoever contemplates the Qur'an and recites its texts finds that the Qur'an did not invent or invent words that were unknown before it. Rather, it is the language of the Qur'an which deals with all the matters of the saying. He chose the most honorable of the materials and connected them to the meaning. And in the places of prosperity or sweetness, we find his words easy, to go into the midst of the ills for which it is The Holy Quran chose vocabulary and structures without The son of Ajeeba was one of those distinguished by high taste and linguistic sciences. This ability helped him to analyze and draw, and to explain the ills for which he influenced the singular On the other, and installed on another, and to show the efforts of Ibn Aje

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Level of Counseling Services Offered to Gifted Students in Al-Baha Region from their Point Of View
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The current research aims to investigate the counseling services provided to gifted students in the Al-Baha region from their point of view, and to identify the differences in these views according to the students ’gender, educational stages, and the cities in which they study. The descriptive survey approach was followed in its relevance to the research objectives. Likewise, a random sample of gifted elementary, intermediate, and secondary school students was selected by the method of stratified sampling, as the sample reached (175) male and female students. The instrument of the research consisted of the questionnaire of counseling services presented to gifted students from their point of view prepared by researchers. The results sho

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