This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

The logistic regression model is one of the oldest and most common of the regression models, and it is known as one of the statistical methods used to describe and estimate the relationship between a dependent random variable and explanatory random variables. Several methods are used to estimate this model, including the bootstrap method, which is one of the estimation methods that depend on the principle of sampling with return, and is represented by a sample reshaping that includes (n) of the elements drawn by randomly returning from (N) from the original data, It is a computational method used to determine the measure of accuracy to estimate the statistics, and for this reason, this method was used to find more accurate estimates. The ma

 My research deals with the positions that the Prophet (PBUH) distressed. And condolences to those who lost her father and other problems and calamities that impede the life of women, has been given to the Lord of men, and good qualities, to strike the nation's finest proverbs in ensuring lost and lost of women and children, to be shown to us humanity in its finest form, and the best analyzed, and I hope God help And guidance and Rashad

Distribution of light intensity in the flat photobioreactor for microalgae cultivation as a step design for production of bio-renewable energy was addressed in the current study. Five sizes of bioreactors with specific distances from the main light source were adopted as independent variables in experiential design model. The results showed that the bioreactor’s location according to the light source, determines the nature of light intensity distribution in the reactor body. However, the cross-section area plays an important role in determining the suitable location of reactor to achieve required light homogeneity. This area could change even the expected response of the light passing through the reactor if Beer-Lambert's law is adopted.

Purpose: Despite the high clinical accuracy of dynamic navigation, inherent sources of error exist. The purpose of this study was to improve the accuracy of dynamic navigated surgical procedures in the edentulous maxilla by identifying the optimal configuration of intra-oral points that results in the lowest possible registration error for direct clinical implementation. Materials and methods: Six different 4-area configurations were tested by 3 operators against positive and negative controls (8-areas and 3-areas, respectively) using a skull model. The two dynamic navigation systems (X-Guide® and NaviDent®) and the two registration methods (bone surface tracing and fiducial markers) produced four registration groups. The accuracy of the

The experiment was conducted to study the effect of sodium chloride (NaCl) at the concentrations of 0.0, 0.5, 1.0 and 1.5% on the callus cells. The Iraq wheat variety was grown in vitro for the purpose of knowing the effect of salt stress on some indicators and cellular components of callus by using a randomized complete design, at the laboratories of tissue culture propagation date palm unit in the College of Agriculture / University of Kufa during the period 2014-2015. Fresh and dry weight, the rate of absolute growth, percentage of dry matter of callus, content of the callus cells of proline, total soluble carbohydrates, sodium and potassium ions, effectiveness of the enzymes catalase and peroxidase study shock salt proteins in callus we

This study aims at identifying the role played by Public Relations in the field of security awareness of the dangers of terrorism. The research is directed to the employees at the Directorate General of Public Relations and Media at the Ministry of Interior. And that on the basis that those who play an important role in the security awareness are the security institutions, primarily the Ministry of Interior, since this Directorate is responsible for all subjects related to the public security using public relations science. It aims at identifying the functions, methods and communication tools used by the Directorate to raise awareness about the dangers of terrorism. In order to achieve the research objectives, the researcher uses the sur

This study investigated a novel application of forward osmosis (FO) for oilfield produced water treatment from the East Baghdad oilfield affiliated to the Midland Oil Company (Iraq). FO is a part of a zero liquid discharge system that consists of oil skimming, coagulation/flocculation, forward osmosis, and crystallization. Treatment of oilfield produced water requires systems that use a sustainable driving force to treat high-ionic-strength wastewater and have the ability to separate a wide range of contaminants. The laboratory-scale system was used to evaluate the performance of a cellulose triacetate hollow fiber CTA-HF membrane for the FO process. In this work, sodium chloride solution was used as a feed solution (FS) with a concentratio

Interleukin-38 (IL-38), an inflammatory cytokine discovered in recent years, has been implicated in the pathogenesis of systemic lupus erythematosus (SLE). IL-38 is encoded by the IL1F10 (interleukin 1 family member 10) gene. Genetic variants of this gene have been associated with susceptibility to a number of autoimmune and inflammatory diseases, while their association with SLE risk has not been explored. In this case–control study, two novel variants of the 5 prime untranslated region (5′UTR) of the IL1F10 gene, rs3811050 C/T and rs3811051 T/G, were investigated

Reading is one of the essential components of the English language. Countries that use English as a second language (ESL) sometimes have difficulties in reading and comprehension. According to many researches, mother tongue has proved some interferences with learning a second language. This study investigated the results of reading difficulties of young second language learners in terms of accuracy, comprehension, and rate using the Neale Analysis of Reading Ability test. The study was carried out in one of the High Schools for Boys in Hyderabad, India and included Grade five, aged 10-12 years. In order to understand the reading difficulties of English as a second language, a qualitative approach was employed. Interview, reading tes