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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
Tue Sep 01 2015
Journal Name
2015 7th Computer Science And Electronic Engineering Conference (ceec)
An experimental investigation on PCA based on cosine similarity and correlation for text feature dimensionality reduction
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Publication Date
Wed Jan 01 2020
Journal Name
Annals Of Tropical Medicine And Public Health
Isolation and identification of fungi from fish feedstuff of cyprinus carpio and detection of aflatoxin b1 and ochratoxin a using ELISA technique
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This study was conducted at the College of Education for Pure Sciences (Ibn Al-Haitham), University of Baghdad. The aim of this study was to isolate and diagnose fungi from fish feedstuff samples, and also detection of aflatoxin B1 and ochratoxin A in fish muscles and feedstuffs. Randomly, the samples were collected from some fish farms from Baghdad, Babil, Wasit, Anbar, and Salah al-Din provinces. This study included the collection of 35 feedstuff samples and 70 fish muscle samples, and each of the two fish samples fed on one sample of the feedstuff. The results showed the presence of several genera of different fungi including Aspergillus spp, Mucor spp., Penicillium spp., Yeast spp., Fusarium spp., Rhizopus spp., Scopiolariopsis spp., Ep

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Publication Date
Sun Feb 02 2025
Journal Name
Journal Of Baghdad College Of Dentistry
A Comparative Study of Clinicopathological and Immunohistochemical Expression of CD1a, RANK and RANKL in Langerhans Cell Histiocytosis of Jaw and Skull Lesions
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Background: Langerhans' cell histiocytosis (LCH) is a group of conditions affecting the reticuloendothelial system. It includes Letterer-Siwe disease, Hand-Schuller-Christian disease and eosinophilic granuloma and most often presents in childhood. Materials and methods: Twenty-five cases of LCH were diagnosed histologically and confirmed by CD1a antibody and assessed immunohistochemically using anti-RANKL and anti-RANK antibodies to evaluate osteoclastogenic mechanism. Results: Regarding jaw cases, there was a significant correlation between CD1a and RANK (P=0.016). While in the skull, highly significant correlation existed between RANK and RANKL (p=0.001). Among the sites, there was no statistically significant difference found for each

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Publication Date
Thu Jun 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Correlation between Seminal Fructosamine and Glycosylation Gap and Some Sex Hormones in the Young Infertile Male in Mosul City
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Infertility represents a growing health problem in Mosul city and worldwide. Infertility defined as a failure to induce pregnancy after unprotected sexual intercourse for more than 12 months. Infertility in male is a multifactorial complex pathology that leads to different types of problems. This work try to explore the correlation between glycosylation gap and seminal fructosamine and another parameter in the young male patient in Mosul city. The study included 50 subjects with age range 19-29 year with BMI 18-26. The infertility group include 25 patients newly diagnosed with infertility before starting any treatment; have no infection and no structural abnormality. The control group included 25 healthy subjects. HbA1c, fructosamine, Se

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Publication Date
Thu Sep 28 2023
Journal Name
Iraqi Journal Of Computer, Communication, Control And System Engineering
A Comparative Study Between the Fragile and Robust Watermarking Techniques and Proposing New Fragile Watermarking with Embedded Value Technique
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Since the Internet has been more widely used and more people have access to multimedia content, copyright hacking, and piracy have risen. By the use of watermarking techniques, security, asset protection, and authentication have all been made possible. In this paper, a comparison between fragile and robust watermarking techniques has been presented to benefit them in recent studies to increase the level of security of critical media. A new technique has been suggested when adding an embedded value (129) to each pixel of the cover image and representing it as a key to thwart the attacker, increase security, rise imperceptibility, and make the system faster in detecting the tamper from unauthorized users. Using the two watermarking ty

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Publication Date
Sun Jul 01 2018
Journal Name
Computers & Mathematics With Applications
Analytical and numerical solutions for the nonlinear Burgers and advection–diffusion equations by using a semi-analytical iterative method
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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Employment and Labor Union Laws in Japan between the 1889 and 1946 Constitutions: A Comparative Study: أفراح محمد علي
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This research is based on the descriptive and analytical methodology. The importance of studying labor laws and labor unions in Japan between 1889 and 1946 constitutions is because Japan was out of a feudal phase, and had no idea about the factory system and industrialization in their modern sense before the Meiji era. Generally, its labor system used to be mostly familial, and the economic system was based on agriculture. This called for the enactment of legislations and laws appropriate for the coming phase in Meiji era. Thus, this paper examines the role of Meiji government in enacting labor legislations and laws when he came to power in 1896, and his new constitution in 1889 and the civil code of 1896. It further examines the way Mei

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF TARGET COST MANAGEMENT APPROACH IN REDUCING COSTS FOR THE ACHIEVEMENT OF COMPETITIVE ADVANTAGE AS A MEDIATOR: AN APPLIED STUDY OF THE IRAQI ELECTRICAL INDUSTRY
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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Investigating the influence of emitted Cadmium from crude oil combustion on glutathione level in workers at Al- Qudis power plant, Baghdad
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Al-Qudis power plant was chosen, as one of the power stations of Baghdad, to investigate the effects of Cadmium that emitted from combustion of crude oil in that power plant on the workers' glutathione serum level. Air samples were taken seasonally during August 2011- July 2012 from four sites at Al- Qudis power plant which are oil treatment unit 1(site 1), oil treatment 2 (site2), pre –chimney 1(site 3) and pre-chimney 2 (site 4), to measure levels of heavy metal (cadmium) under study. Blood samples were collected from the workers to estimate the heavy metal Cadmium. Air cadmium levels during summer (August and September) were varied from 6.26 ± 0.6 μg/m3 at site 1 to 6.89 ± 0.67 μg/m3 at site 3, while in spring (end of March, and

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Publication Date
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Investigating the influence of emitted Cadmium from crude oil combustion on glutathione level in workers at Al- Qudis power plant, Baghdad
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Al-Qudis power plant was chosen, as one of the power stations of Baghdad, to investigate the effects of Cadmium that emitted from combustion of crude oil in that power plant on the workers' glutathione serum level. Air samples were taken seasonally during August 2011- July 2012 from four sites at Al- Qudis power plant which are oil treatment unit 1(site 1), oil treatment 2 (site2), pre –chimney 1(site 3) and pre-chimney 2 (site 4), to measure levels of heavy metal (cadmium) under study. Blood samples were collected from the workers to estimate the heavy metal Cadmium. Air cadmium levels during summer (August and September) were varied from 6.26 ± 0.6 μg/m3 at site 1 to 6.89 ± 0.67 μg/m3 at site 3, while in spring (end of March, and

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