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Survey theopinions professional and academics on building the strategy of internal audit function and the possibility of keeping abreast of developments
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The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depending on the standards internal IIA InstituteAnd taking into account a framework COSO and COBIT, and Sarbanes-Oxley Act,surveyed a sample of accountants, academics and professionals working in the sector, states and the private sector and the views of auditors as well as members of the boards of some companies in Iraq, about the status of a proposed framework for the internal audit function.

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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Human Leukocyte Antigens class II influence the expression of Glutamic Acid Decarboxylase auto antibodies in Type Diabetic children and their Siblings
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Background: The immunogenetic predisposition
may be considered as an important factor for the
development of Type 1 Diabetes Mellitus (T1DM)
in association with the HLA antigens.
Objective:This study was designed to investigate
the role of HLA-class II antigens in the etiology of
type T1DM and in prediction of this disease in
siblings, and its effect on expression of glutamic
acid decarboxylase autoantibodies (GADA).
methods:Sixty children who were newly diagnosed
type 1 diabetes (diagnosed less than five months)
were selected. Their age ranged from 3-17 years.
Another 50 healthy siblings were available for this
study, their ages range from 3-16 years. Eighty
apparently healthy control subjects,

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Publication Date
Tue Sep 10 2024
Journal Name
Journal Of Mathematics And Computer Science
The role of human shield in prey‎, ‎crop-raiders and top predator species in southwestern Ethiopia's coffee forests‎: ‎a modeling study
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In this work, we have developed a model that describes the relationships between top predators (such as tigers, hyenas, and others), crop raiders (such as baboons, warthogs, and deer), and prey (such as deer) in the coffee forests of southwest Ethiopia. Various potential equilibrium points are identified. Additionally, the model's stability in the vicinity of these equilibrium points is examined. An investigation of the model's Hopf bifurcation is conducted concerning several significant parameters. It is found that prey species may be extinct due to a lower growth rate and consumption by top predators in the absence of human interference in the carrying capacity of prey. It is observed that top predators may be extinct due to human interfe

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Publication Date
Mon Jul 01 2019
Journal Name
Ceramics International
Surface structural features and optical analysis of nanostructured Cu-oxide thin film coatings coated via the sol-gel dip coating method
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Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Augmented Reality Towards A Simplified Pedagogical Scenario Case of Teacher Training in the Regional Centers for Education and Training in Morocco
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Augmented reality to qualify a new form of interaction between the user and the machine based on the association of real objects, from the user's environment, and virtual. In Morocco the use of this technology in the learning context remains in the embryonic phase that tries to overcome several issues (Profile of the designers, Users, and the learning scenario). Scripting is primarily a work of content design, resource organization, activity planning and mediations to induce and accompany learning. The integration of augmented reality (AR) requires the contribution of the different specialists who work on the design and realization of the scenario. While the CRMEF AR project. CRMEF is at the end of a first phase of development, this cont

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Publication Date
Thu Nov 08 2018
Journal Name
Chemistry – A European Journal
Magnetic Shielding, Aromaticity, Antiaromaticity and Bonding in the Low‐Lying Electronic States of S <sub>2</sub> N <sub>2</sub>
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Aromaticity, antiaromaticity and chemical bonding in the ground (S0), first singlet excited (S1) and lowest triplet (T1) electronic states of disulfur dinitride, S2N2, were investigated by analysing the isotropic magnetic shielding, σiso(r), in the space surrounding the molecule for each electronic state. The σiso(r) values were calculated by state-optimized CASSCF/cc-pVTZ wave functions with 22 electrons in 16 orbitals constructed from gauge-including atomic orbitals (GIAOs). The S1 and T1 electronic states were confirmed as 11Au and 13B3u, respectively, through linear response CC3/aug-cc-pVTZ calculations of the vertical excitation energies for eight singlet (S1–S8) and eight triplet (T1–T8) electronic states. The aromaticities of S

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Evaluate the level of Oxidative Stress markers and Lipids Profile in Patients with Bening Prostate Hypertrophy in Al-Khadhmyah Tteaching Hospital
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Background: Benign Prostate Hypertrophy(BPH)is a common urological problem worldwide which is defined as denomatous hyperplasia of the periurethralpart of prostate gland that occurs especially in men over 50 years old and that tend to obstruct urination by constriction the urethra Objectives: The study was aimed to investigate the level of Malondialdehyde (MDA), Nitric Oxide (NO) and Superoxide Dismutase (SOD) as an antioxidant, besides other factors such as the level of Lipids Profile (Total Chlosterol (TC), High Density Lipoprotein Cholesterol (HDL-C), Low Density Lipoprotein Cholesterol (LDL-C), Very Low Density Lipoprotein Cholesterol (VLDL-C), and Triglyceride (TG))in patients suffer from BPH . Methods: In this study ;clinical ,spec

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using Public and Private Cloud Computing in developing the Evaluation System of annual employees' performance at Iraqi Universities: A comparative study
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Abstract

Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aim

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Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
Analysis of Mutations in Conserved and Susceptible Regions Across the Whole Genome Sequencing Analysis for SARS-CoV-2 in Iraqi Patients
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      This study aimed to get a better understanding of molecular epidemiology and genetic variation in the spike glycoprotein as a key viral component involved in viral entrance into host cells and as a potential vaccination target. Three Iraqi SARS-CoV-2 strains were investigated using whole-genome sequencing, with two of them clustering into the 20A (GH) clade, and the remaining strain is clustered in 20E (GV) clade, belonging to the B.1.36.1 and B.1.177.80 lineage, respectively. Whole-genome sequencing of the viral RNA samples revealed nine sporadic nonsynonymous uncommon mutations with freq

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Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Science
Evaluation of the Human Pulmonary Activation-Regulated Chemokine (CCL18/PARC) and Alkaline Phosphatase (ALP) Levels in Iraqi Patients with Rheumatoid Arthritis
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Rheumatoid arthritis (RA) is one of the chronic inflammatory autoimmune diseases which occurs as a result of unknown reasons. This study was conducted at Baghdad Teaching Hospital/City of Medicine, where blood samples were taken from 60 Iraqi patients with RA (49 females and 11 males) and these patients were matched by age and sex with 20 healthy controls (16 females and 4 males). Patients with RA were diagnosed by a consultant rheumatologist according to ACR / EULAR criteria in 2010. In this study the patients were divided into four groups as follows; the first group consisted of 12 patients treated with methotrexate (MTX), the second group consisted of 10 patients treated with etanercept, the third group consisted of 18 patients treate

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis A.nd Study The Biological Activity of Some Schiff-Bases Derived F,rom 2- Aminothiazole or 2-Aminobenzothiazole and Vanillin Derivatives
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Two  series    of   1,n-alkylene    glycol   di [4{N(T-thiazolylazo­

nrethinyl)}2-metho y]     phenyl     ether     and     I ,n-alkylene      glycol di[4{N(r-benzo-thiazolylazomethinyl)}2-methoxy]phenyl ether were synthesize-d via rea tions  2-aminothiazole and  2-aminobenzothiazole with  dialdehyde • (which  are synthesized  from  .reaction  vanil.lin with

l ,n-dibromo   or   ehloro.   alkane   in  the   basic   me'dia   )   .  &nb

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