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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
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Clinical Evaluation of Melatonin Alone and in Combination with Pizotifen in the Prophylaxis of Migraine
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The treatment of migraine headache targets the neurovascular mechanism and involves the use of serotonin receptor antagonists. Some of these drugs are used for the treatment of acute attacks; while others are effective as prophylactic measures to decrease the duration and frequency of attacks. Pizotifen, a 5-HTA antagonist, is one of the prophylactic drugs for which the clinical use resulted in low outcomes in reducing migraine symptoms. Melatonin, a serotonin derived neurohormone, was reported to exert many functions like sleep induction, anti-inflammatory, neurovascular regulation, cytoprotection and modulation of neurotransmitter release.  In the view of the involvement of serotonin in the pathophysiology of migraine a

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational change to achieve strategic success A field research in the Petroleum Research & Development Center-Ministry of Oil
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  This current research deals with the "The role of organizational change in the achievement of strategic success" Who are getting increased attention to being one of the important topics and relatively new, And which have a significant impact on the future of the organization So there is a need for this research, which aims to identify the role of organizational change across dimensions (technology, organizational structure, human resources, organizational culture) in the strategic success through its components (a specific strategy, effective implementation, innovation, customer satisfaction)، And that by two main hypotheses, branched about eight hypothes

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Publication Date
Fri Nov 04 2016
Journal Name
International Journal Of Renewable Energy Development
The Temperature Profile for The Innovative Design of the Perforated Fin
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The development of the perforated fin had proposed in many studies to enhance the heat transfer from electronic pieces. This paper presents a novel derivative method to find the temperature distribution of the new design (inclined perforated) of the pin fin. Perforated with rectangular section and different angles of inclination was considered. Signum Function is used for modeling the variable heat transfer area. Set of parameters to handle the conduction and convection area were calculated. Degenerate Hypergeometric Equation (DHE) was used for modeling the Complex energy differential equation and then solved by Kummer’s series. In the validation process, Ansys 16.0-Steady State Thermal was used. Two geometric models were consider

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The role of Zakat in supporting and stimulating the flow of consumption and investment
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الزكاة فريضة من فرائض الإسلام وعبادة من العبادات التي اقرها الشرع الإسلامي هذه الفريضة المالية التعبدية بالإضافة الى دورها المعنوي الذي يهدف الى إرساء قواعد العدالة الاجتماعية والقضاء على مشكلة الفقر في المجتمع الاسلامي وكما ينص عليها الدين الإسلامي فان لها ابعادها ووظائفها الكثيرة التي تخدم اليات العمل الاقتصادي في مجتمع يعمل وفق نظام اقتصادي أسلامي .

ان انفاق الاموال المتحصلة من فريض

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Publication Date
Sat Sep 01 2007
Journal Name
Al-khwarizmi Engineering Journal
A Fully Computerized Method to Backup the Router Configuration File
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This paper presents a fully computerized method to backup the router configuration file. The method consists of a friendly graphical interface programmed by Java programming language.

    The proposed method is compared with the two existing methods, namely: TFTP server method and Copy/Paste method. The comparison reveals that the proposed method has many advantages over the existing ones. The proposed method has been implemented on Cisco routers (series 2500, 2600 and 2800).

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Publication Date
Wed Sep 17 2025
Journal Name
Al–bahith Al–a'alami
The Semiology of Narrative Construction in Television Advertising to an Announce "God Will not Forget us" about the Covid-19 Pandemic for Zain Mobile Telecommunication Company
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This research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos

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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Management of trauma to the anterior segment of the maxilla: alveolar fracture and primary incisors crown and root fracture
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Background: An injury to both the primary and permanent teeth and the supporting structures is one of the most common dental problems seen in children. Splinting is usually difficult or impossible to perform in the primary dentition (due to diminutive room size and lack of patient cooperation). Healing must, therefore, occur despite mobility at the fracture line, usually resulting in interposition of connective tissue. In some instances, infection will occur in the coronal pulp. The present study reported a case of trauma to the anterior primary teeth and alveolar bone in a four year old child. The trauma has caused fracture to the crowns and roots of the primary anterior teeth. The following case was managed in a procedure that may

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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Management of trauma to the anterior segment of the maxilla: alveolar fracture and primary incisors crown and root fracture
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Background: An injury to both the primary and permanent teeth and the supporting structures is one of the most common dental problems seen in children. Splinting is usually difficult or impossible to perform in the primary dentition (due to diminutive room size and lack of patient cooperation). Healing must, therefore, occur despite mobility at the fracture line, usually resulting in interposition of connective tissue. In some instances, infection will occur in the coronal pulp. The present study reported a case of trauma to the anterior primary teeth and alveolar bone in a four year old child. The trauma has caused fracture to the crowns and roots of the primary anterior teeth. The following case was managed in a procedure that may prov

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Scopus (2)
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Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Management of trauma to the anterior segment of the maxilla: alveolar fracture and primary incisors crown and root fracture
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Background: An injury to both the primary and permanent teeth and the supporting structures is one of the most common dental problems seen in children. Splinting is usually difficult or impossible to perform in the primary dentition (due to diminutive room size and lack of patient cooperation). Healing must, therefore, occur despite mobility at the fracture line, usually resulting in interposition of connective tissue. In some instances, infection will occur in the coronal pulp. The present study reported a case of trauma to the anterior primary teeth and alveolar bone in a four year old child. The trauma has caused fracture to the crowns and roots of the primary anterior teeth. The following case was managed in a procedure that may

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Publication Date
Tue Jun 14 2022
Journal Name
Vi.international Scientific Congress Of Pure,applied And Technological Sciences Vi.uluslararası Fen,uygulamalı Ve Teknolojik Araştırmalarkongresi
THE EFFECT OF IRRIGATION INTERVAL AND SPRAYING WITH NANOFERTILIZER ON THE FLOWERING LIFE OF TOMATO PLANTS
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This experiment was carried out in one of the fields (A) affiliated to the College of Agricultural Engineering Sciences / University of Baghdad, for the spring season 2021, On hybrid tomato plants (Mayai Mayai) to test flower viability, using two factors, the first was three levels of irrigation interval (2, 4, 6) days, and the second factor three concentrations of compound Nano fertilizer with concentrations (0, 1.5, 2.5) gm liter-1, so that the number of treatments is 9 treatments and three replications, the number of experimental units is 27 experimental units distributed randomly according to the random drawing method to ensure reducing experimental error and obtaining the most accurate results. A factorial experiment 3 x 3 x 3 was carr

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