Preferred Language
Articles
/
jpgiafs-64
Identify Similarities and Differences between the IIA Standards and the Guide Work ofthe Internal Audit in Iraq
...Show More Authors

This study aimed at an analytical comparison of the Internal Auditing Standards issued by the Institute of Internal Auditors (IIA) and the Guidance Manual for Audit Units issued by the Federal Audit Bureau to show the compatibility and differences between them and the possibility of applying the IIA standards to economic units in Iraq. The guideline was generally not covered by all the internal audit units. There is a lack of keeping pace with changes in internal auditing at the international level and there is a need to strengthen the Guideline on Internal Auditing Standards II A), which is characterized by the preparation of an internal document containing the objectives, powers and responsibilities of the internal audit work as well as the preparation of the program to ensure and improve the quality of part of the standards of qualities as well as the management of the internal audit activity and the preparation of the work plan and implementation and delivery of results and acceptance of risks and this included the performance standards, Internal Auditing Standards (IIA) in the work of internal audit units.

Key terms of research: Internal Auditing Standards (IIA), Guiding Guide for Internal Audit Units

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Sep 03 2022
Journal Name
International Journal Of Health Sciences
Correlation between oxidative stress and clopidogrel drug in Iraqi patients with coronary artery disease
...Show More Authors

Background: Coronary Artery Disease (CAD) is one of the largest causes of mortality worldwide. Clopidogrel, antiplatelet drug, has been widely used for management of CAD. The current study aimed to investigate the effect of clopidogrel on the oxidative stress in CAD patients. Methods: One hundred CAD patients, who were followed-up for 5 days after receiving clopidogrel, and 50 healthy volunteers were included in this study. Parameters include catalase (CAT), total antioxidant capacity (TAC), total oxidant capacity (TOC), total protein, albumin, and globulins were determined before and after treatment with clopidogrel. Results: CAT, TAC, and Tp were significantly decreased (P<0.0001) in CAD patients compared to healthy control and

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Oct 02 2023
Journal Name
Journal Of Engineering
Comparative Study between Recycled Fine and Coarse Aggregate Used in Roller Compacted Concrete Pavement
...Show More Authors

To decrease the impact on the environment of building waste, the recycled aggregate may be used in various sustainable engineering applications, such as roller compacted concrete pavement (RCCP). This research examined how using recycled aggregate as a partial replacement for natural aggregate as coarse or fine affected the mechanical properties of roller-compacted concrete pavement. The recycled aggregate was crushed and sieved to coarse and fine aggregate before being used in the roller-compacted concrete pavement. Compressive strength, splitting tensile strength, and flexural strength were all evaluated after the samples were prepared at 28 and 90 days of curing. According to the study's findings, the partial replacem

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 24 2019
Journal Name
Al-kindy College Medical Journal
Role of MRI diffusion weighted imaging in differentiation between benign and malignant ovarian masses
...Show More Authors

Background: Characterization of the ovarian masses preoperatively is important to inform the surgeon about the possible management strategies. MRI may be of great help in identifying malignant lesion before surgery. Diffusion Weighted Imaging (DWI) is a sensitive method for changes in proton of water mobility caused by pathological alteration of tissue cellularity, cellular membrane integrity, extracellular space perfusion, and fluid viscosity.

Objective: to study the diagnostic accuracy of DWI in differentiation between benign and malignant ovarian masses.

Type of the study:Cross-sectional study.

Methods: this study included  53with complex

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Relationship between screen watching and overweight or obesity in a Sample of Iraqi adolescents
...Show More Authors

Background: Obesity represents a clear and
present danger to the health of children and
adolescents. Its prevalence among American
youth has doubled in the past 3 decades, and
there are now more overweight and obese
adults in the United States than adults of
normal weight.
Objectives of the study:
1- Finding whether screen watching among
adolescents has an effect on increasing
prevalence overweight and obesity.
2- The effect of other variables like physical
activity, eating in front of screen, eating under
stress on obesity and overweight among the
subjects sample.
Patients &Methods: During 3 months period a
cross sectional survey was conducted on 4
high schools at Baghdad with total

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Obscene speech in the Qur'anic perspective An objective study based on the verses and interpretation of the Noble Qur’an in diagnosis and treatment
...Show More Authors

t:

The most famous thing a person does is talk. He loves and hates, and continues with it confirming relationships, and with it, too, comes out of disbelief into faith. Marry a word and separate with a word. He reaches the top of the heavens with a kind word, with which he will gain the pleasure of God, and the Lord of a word that the servant speaks to which God writes with our pleasure or throws him on his face in the fire. Emotions are inflamed, the United Nations is intensified with a word, and relations between states and war continue with a word.

What comes out of a person’s mouth is a translator that expresses the repository of his conscience and reveals the place of his bed, for it is evidence of

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
Egyptian Journal Of Aquatic Research
Ecological factors affecting the distribution of the zooplankton community in the Tigris River at Baghdad region, Iraq
...Show More Authors

View Publication
Scopus (31)
Crossref (21)
Scopus Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Egyptian Journal Of Medical Human Genetics
Association between ABO blood groups and susceptibility to COVID-19: profile of age and gender in Iraqi patients
...Show More Authors
Abstract<sec> <title>Background

A case-control study was performed to examine age, gender, and ABO blood groups in 1014 Iraqi hospitalized cases with Coronavirus disease 2019 (COVID-19) and 901 blood donors (control group). The infection was molecularly diagnosed by detecting coronavirus RNA in nasal swabs of patients.

Results

Mean age was significantly elevated in cases compared to controls (48.2 ± 13.8 vs. 29.9 ± 9.0 year; probability [p] < 0.001). Receiver operating characteristic anal

... Show More
View Publication
Scopus (22)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq
...Show More Authors

Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed May 24 2023
Journal Name
College Of Islamic Sciences
The wife's alimony in Sharia and law
...Show More Authors

Praise be to God, we praise Him, we seek His help, we seek His forgiveness, and we seek refuge in God from the evils of ourselves and our bad deeds. . The marriage contract, like other contracts, gives rise to reciprocal rights and duties that bind both the husband and the wife, pursuant to the principle of balance, equivalence, and the equality of the parties to the contract on which every contract is based. . That is, women have rights over men similar to what men have over women, or that the basis for estimating these rights and duties is custom based on the nature of both men and women. The Iraqi Personal Status Law stipulates all the financial rights that the wife is entitled to from her husband: namely, the dowry and alimony. As fo

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of recent trends of the Central Bank of Iraq in activating bank credit for the private commercial banking sector
...Show More Authors

Abstract:

                 Central banks seek to control and supervise credit and follow it up effectively due to the high credit risks surrounding it that may lead to damage to banks, and may even lead to damage to the reputation and confidence of the banking system as a whole.

The main role of supervisory control is to control credit by controlling it from excessive expansion during periods of economic inflation or its revitalization and improvement and expansion of credit transactions in cases of economic recession, or when central banks desire to support the national economy or support a sector of various

... Show More
View Publication Preview PDF