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 exchange rate is the backbone of  any economy in the world, whether  developed or developing, where most countries adopted  many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr

There is currently a significantly larger concentration of toxins in our environment than there was in the past. This is mostly attributable to the expansion of modern industry. This investigation was conducted in order to investigate various haematological and biochemical changes in order to determine the effects of Cd on the liver and kidney. Because of its long biological half-life, it is considered hazardous to human health. The effect of sub-lethal doses (40, 80 and 120 mg\Kg) of Cadmium (Cd) on male mice were evaluated for 4 weeks, and analysis was done to estimate their biochemical parameters and antioxidant enzymes. The results showed that Cd-treated mice had considerably lower packed cell volume, red blood cells, and haemoglobin. W

The present study aimed to investigate the acetamiprid effects on biochemical aspects in albino mice. Thirty albino mice at the age of 6-8 weeks and average weight 25±5 g were divided into three groups each having ten (10) healthy mice. The first group was orally administrated with distilled water while the second and third groups were orally administrated with 50 mg/mL and 100 mg/mL respectively of acetamprid (0.1 mL) daily for one week. LD50 of acetamiprid was measured and found to be 200 mg/kg. The parameters of evaluations included liver function using Aspartate Aminotransferase (AST), Alanine Aminotransferase (ALT) and Alkaline Phosphatase (ALP). Lipid profile was anal

The concept of aesthetics is one of the postmodern propositions, and it is one of the branches of philosophy that examines beauty, its standards and theories, and it is a holistic concept that includes several concepts, including the beautiful, the ugly, and the sublime.
The concept of aesthetics dealt with several studies in general (and in the field of architecture in particular), and the problem of aesthetics is in the blurring of the relationship between aesthetics and architectural criticism, based on the research hypothesis which states that there is a relationship between aesthetics and architectural criticism. The importance of the research in accommodating aesthetic standards and bases of evaluation that increases the possi

In life in general and in the press, especially the success of a particular message depends heavily shipments carried by, and images idyllic suggestive, how many meanings that reaching an audience, and is the magazines and one of those media that target a broad audience, trying to please Him and the acquisition of his attention through a form of aesthetic granted pleasure and satisfaction from this point of view, read image ad as Date pure incident of everyday life, and here was placed this research about the aesthetic image advertising in the covers of women's magazines, which has been briefing them through the Four Seasons included in the search, was the first chapter Batarh systematic talked about problem Find the placing on the form

The aim of the research is to identify psychological toughness and its relationship to some coordination, physical abilities and accuracy of some basic performance skills among the players of the Iraqi junior national handball team players. The hypothesis is the existence of a correlation between psychological toughness, coordination, physical abilities, and the accuracy of some basic skills performance among the players of the Iraqi junior national handball team players. The descriptive approach in the style of correlational relations used to suit the research problem, as the community was determined by (18) players for the Iraqi junior national handball team players, while the sample was (14) players, and the samp

The importance of social exclusion lies in the psychological problems that cause problems in social relations and mental-physical health. For this reason, the researcher set three goals for the current research: identifying the level of social exclusion among people infected with the Coronavirus. The incubation period of the virus. Social exclusion and its relationship to the duration of incubation of the disease among people infected with the Coronavirus. The result showed that the research sample does not suffer from social exclusion. The mean value for the period from

(8-14) days is the highest value followed by the period (1-7) days and the period

 (14 days or more) comes at the end. There is no statistically sig

Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement