Preferred Language
Articles
/
jpgiafs-75
Survey theopinions professional and academics on building the strategy of internal audit function and the possibility of keeping abreast of developments
...Show More Authors

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.

Crossref
View Publication
Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Investigation of density and form factor of some F isotopes using Hartree-Fock and shell model calculations
...Show More Authors

Structure of unstable 21,23,25,26F nuclei have been investigated
using Hartree – Fock (HF) and shell model calculations. The ground
state proton, neutron and matter density distributions, root mean
square (rms) radii and neutron skin thickness of these isotopes are
studied. Shell model calculations are performed using SDBA
interaction. In HF method the selected effective nuclear interactions,
namely the Skyrme parameterizations SLy4, Skeσ, SkBsk9 and
Skxs25 are used. Also, the elastic electron scattering form factors of
these isotopes are studied. The calculated form factors in HF
calculations show many diffraction minima in contrary to shell
model, which predicts less diffraction minima. The long tail

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Evaluation of total oxidant status and antioxidant capacity in sera of acute-and chronic-renal failure patients
...Show More Authors
Abstract<p>Renal failure is a disease of the kidney, in which the renal excretory function is failed to process due to depression of the GFR. Renal failure is divided into acute and chronic depending on the period of the disease. The study was designed to investigate the level of oxidative stress in RF patients. Seventy-five subjects had enrolled in the study, who divided into three groups equally, in which they are healthy control, ARF patients, and CRF patients. The results had shown a significant <italic>(P<0.01)</italic> increase in the level of TOS for RF patients when compared with control. Also, a significant difference in the level of TOS has been observed between ARF and CR</p> ... Show More
View Publication
Scopus (9)
Crossref (4)
Scopus Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Synthesis, Characterization, Antibacterial study and Efficiency of Inhibition of New di-β-enaminone Ligand and its Complexes
...Show More Authors
Abstract<p>The new ligand [3,3’-(1,2-phenylenebis(azanediyl))bis(5,5-dimethylcyclohex-2-en-1-one)] (L) derived from 5,5-Dimethylcyclohexane-1,3-dione with 1,2-phenylenediamine was used to prepare a new chain of metal complexes of Mn(ii), Co(ii), Ni(ii), Cu(ii), Cd(ii) and Zn(ii) by inclusive formula [M(L)]Cl2. Characterized compounds on the basis of <sup>1</sup>H, <sup>13</sup>CNMR (for ligand (L)), FT-IR and U.V spectrum, melting point, molar conduct, %C, %H and %N, the percentage of the metal in complexes %M, Magnetic susceptibility, thermal studies (TGA), while its corrosion inhibition for (plain steel) in tap water is studied by weight loss. These measurements proved th</p> ... Show More
View Publication
Scopus (5)
Crossref (4)
Scopus Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Al–bahith Al–a'alami
Social Media Networks and Freedom of Expression of Individual Rights and Social Diversity: Facebook is a Sample
...Show More Authors

We are, today, facing a torrent of information, ideas, images and videos due to advances of communication technology and electronic publishing. In addition to the proliferation of social networking sites that allow individuals to use them and participate in their channels without any restrictions limiting their freedom in publishing. Due to these sites many terms have emerged like alternative media which use internet and its various techniques to serve its objectives notably the freedom of expression without restrictions. This research studies the phenomenon of interactive media i.e. alternative media through Facebook along with the freedom that makes it spreading in the society and the relation of individual freedom with social diversit

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Improvement of the Fault Tolerance in IoT Based Positioning Systems by Applying for Redundancy in the Controller Layer
...Show More Authors

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
The jurisprudence of Imam Yahya bin Moin through his history
...Show More Authors

Jurisprudential rulings were not once restricted to anyone. Even if some prominent imams were famous in one science, this does not mean that some of them were not very knowledgeable and well versed in another science, but he did not know much about it, given his fame in the first science in which he emerged. It prevailed over him until he became known only through him, and there are a large number of these people, and among them is our imam, the great critic Yahya bin Ma’in, may God be pleased with him. Many people, and even scholars, know about him except that he is the only imam in jarh and ta’deel, and on his words and the words of his strike are relied upon. In terms of the authenticity and weakness of the hadith, he is in this f

... Show More
View Publication Preview PDF
Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Synthesis, Characterization and Antimicrobial Activities of Mixed Ligand Complexes of Fe (II), Co(II), Ni(II) and Cu (II) Ions Derived from Imine of Benzidine and o-phenylenediammine
...Show More Authors

Binuclear metal complexes of the metal ions Fe (II), Co (II), Ni (II) and Cu (II) were synthesized by the reaction of these metal ions with the imine of benzidine (H2L) as a primary ligand and o-phenylenediammine (OPD) as a secondary ligand  in a molar ratio of 2:2:1. The prepared complexes were characterized using CHN elemental analysis, FT-IR, UV-visible, molar conductivity, magnetic susceptibility and TGA-DTA thermogravimetric analysis. All the prepared complexes showed apparent stability and could be stored for months without any appreciable change. According to the results obtained by elemental and spectral analyses, a tetrahedral structure is suggested for all the prepared complexes, except for the copper complex which showed

... Show More
View Publication Preview PDF
Scopus (14)
Crossref (6)
Scopus Crossref
Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
The Sources of psychological Stress with students living at dormitories in university of Baghdad.
...Show More Authors

Stress with all its kinds are the results of a nick development Leading to delinquency burdening the ability of people.. development gas its effect on self and body reflecting on health ( physically, Psychological. And mentally) and finally leading to death (Al emara,2001,2).

Stress refers to he degree of response of the individual to events and environmental changes in his daily life with their physiological effects  such as headaches , backaches, and gastric ulcer that have different effect depending on the personality of the person and his psychological characteristics differences airing individuals ( Al emirs, zool,2  )

The aims:

  • knowi

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Evaluation of Serum Interleukin-6 Levels in Correlation to the Severity of Acute Appendicitis
...Show More Authors

Background: Acute appendicitis is a common surgical
problem that is associated with an acute-phase reaction.
Previous studies have shown that cytokines and acutephase proteins are activated and may serve as indicators for
appendicitis.
Objective: The aim of this study was to evaluate of serum
levels of interleukin-6 (IL-6) in correlation to the severity
to acute appendicitis.
Methods: This is a prospective study from December 2008
to March 2009 of patients who had appendectomy in
Department of Surgery, Al-Kindy Teaching Hospital -
Baghdad/Iraq. Serum for estimating levels of interleukin-6
(IL-6) was taken pre-operatively. Depending on the
macroscopic evidence during the operation and the
histopathol

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the tax examiner's procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes
...Show More Authors

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

... Show More
View Publication Preview PDF