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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 Nov 02 2016
Journal Name
World Journal Of Pharmaceutical Research
HISTOGENESIS AND HISTOMORPHOMETRIC STUDY ON KIDNEY DISORDER BY LAMOTRIGINE IN POSTNATAL RAT
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Background: Lamotrigine is a second generation Anti-epileptic drug; it is widely used for the treatment of epilepsy and bipolar disorder. Sufficient data is not available concerning its teratogenicity. Aim of the study: The study has been carried out to evaluate the effect of lamotrigine on Rat kidney development. Materials and Methods: The study was conducted on 10 pregnant Albino Rats (Rattus rattus) divided equally into two groups, control and experiment groups. Experiment group received lamotrigne 10mg/kg/day orally using naso-gastric tube from the first day of gestation until the first week after birth, while the control group received distilled water. Newborn kidneys were collected at day 7 postnatal and fixated in bouin’s solution,

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Arabic Speech Classification Method Based on Padding and Deep Learning Neural Network
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Deep learning convolution neural network has been widely used to recognize or classify voice. Various techniques have been used together with convolution neural network to prepare voice data before the training process in developing the classification model. However, not all model can produce good classification accuracy as there are many types of voice or speech. Classification of Arabic alphabet pronunciation is a one of the types of voice and accurate pronunciation is required in the learning of the Qur’an reading. Thus, the technique to process the pronunciation and training of the processed data requires specific approach. To overcome this issue, a method based on padding and deep learning convolution neural network is proposed to

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Publication Date
Fri Jan 01 2021
Journal Name
Ieee Access
Fast Shot Boundary Detection Based on Separable Moments and Support Vector Machine
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Publication Date
Sat Jul 01 2023
Journal Name
Int. J. Advance Soft Compu. Appl,
Arabic and English Texts Encryption Using Proposed Method Based on Coordinates System
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Publication Date
Sun May 14 2023
Journal Name
Agrosystems, Geosciences & Environment
Cover crop and biofuel crop effects on hydraulic properties for claypan soils
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Perennial biofuel and cover crops systems are important for enhancing soil health and can provide numerous soil, agricultural, and environmental benefits. The study objective was to investigate the effects of cover crops and biofuel crops on soil hydraulic properties relative to traditional management for claypan soils. The study site included selected management practices: cover crop (CC) and no cover crop (NC) with corn/soybean rotation, switchgrass (SW), and miscanthus (MI). The CC mixture consisted of cereal rye, hairy vetch, and Austrian winter pea. The research site was located at Bradford Research Center in Missouri, USA, and was implemented on a Mexico silt loam. Intact soil cores (76‐mm diam. by 76‐mm long) were taken from the

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Publication Date
Mon Apr 15 2024
Journal Name
Journal Of Engineering Science And Technology
Text Steganography Based on Arabic Characters Linguistic Features and Word Shifting Method
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In the field of data security, the critical challenge of preserving sensitive information during its transmission through public channels takes centre stage. Steganography, a method employed to conceal data within various carrier objects such as text, can be proposed to address these security challenges. Text, owing to its extensive usage and constrained bandwidth, stands out as an optimal medium for this purpose. Despite the richness of the Arabic language in its linguistic features, only a small number of studies have explored Arabic text steganography. Arabic text, characterized by its distinctive script and linguistic features, has gained notable attention as a promising domain for steganographic ventures. Arabic text steganography harn

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Publication Date
Sun Jun 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Digital Watermarking in Color Image Based On Joint Between DCT and DWT
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The massive distribution and development in the digital images field with friendly software, that leads to produce unauthorized use. Therefore the digital watermarking as image authentication has been developed for those issues. In this paper, we presented a method depending on the embedding stage and extraction stag. Our development is made by combining Discrete Wavelet Transform (DWT) with Discrete Cosine Transform (DCT) depending on the fact that combined the two transforms will reduce the drawbacks that appears during the recovered watermark or the watermarked image quality of each other, that results in effective rounding method, this is achieved by changing the wavelets coefficients of selected DWT sub bands (HL or HH), followed by

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Publication Date
Wed Dec 30 2020
Journal Name
Al-kindy College Medical Journal
A Population-Based Study on Agreement between Actual and Perceived Body Image
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Background: Obesity tends to appear in modern societies and constitutes a significant public health problem with an increased risk of cardiovascular diseases.

Objective: This study aims to determine the agreement between actual and perceived body image in the general population.

Methods: A descriptive cross-sectional study design was conducted with a sample size of 300. The data were collected from eight major populated areas of Northern district of Karachi Sindh with a period of six months (10th January 2020 to 21st June 2020). The Figure rating questionnaire scale (FRS) was applied to collect the demographic data and perception about body weight. Body mass index (BMI) used for ass

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
On Semigroup Ideals and Right n-Derivation in 3-Prime Near-Rings
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 The current paper studied the concept of right n-derivation satisfying certified conditions on semigroup ideals of near-rings and some related properties. Interesting results have been reached, the most prominent of which are the following: Let M be a 3-prime left near-ring and A_1,A_2,…,A_n are nonzero semigroup ideals of M, if d is a right n-derivation of M satisfies on of the following conditions,
d(u_1,u_2,…,(u_j,v_j ),…,u_n )=0 ∀ 〖 u〗_1 〖ϵA〗_1 ,u_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n ϵA〗_u;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=0 ∀u_1,v_1 〖ϵA〗_1,u_2,v_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n,v_n ϵA〗_u ;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=(u_

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Publication Date
Sun Jun 30 2024
Journal Name
College Of Basic Education Research Journal
Literal Translation and Its Impact on Political Terms Translation in Television Journalism
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The research tackles the potential challenged faced the translator when dealing with the literal translation of nowadays political terms in media. Despite the universal complexity of translating political jargon, adopting literal translation introduces an added layer of intricacy. The primary aim of literal translation is to maintain faithfulness to the original text, irrespective of whether it is in English or Arabic. However, this method presents several challenges within the linguistic and cultural dimensions. Drawing upon scholarly sources, this article expounds upon the multifaceted issues that emerge from the verbatim translation of political terms from English into Arabic. These problems include political culture, language differenc

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