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The effect of internal training and auditing of auditors on supply chain management: An empirical study in listed companies of Iraqi stock exchange for the period 2012-2015
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Publication Date
Thu Aug 13 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Aspects Affecting the Public Service Motivation: Empirical Study in Some Public Service Organizations in Iraq
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Public service motivation in public service organisations is one of the main problems that many developing countries have begun to experience, including Iraq. The public agenda is increasingly complex with reduced financial resources. In addition, these organisations have increased responsibilities with respect to the achievement of public goals and objectives as they are responsible for providing key services to members of the community (education, health and social work). This research is based on the degree of public service motivation among those working in health education and social work in public organisations, and aims to show the extent of the difference in the public service motivation of these employees according to di

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Publication Date
Wed Nov 17 2021
Journal Name
Sustainability
The Role of Accounting Information System and Knowledge Management to Enhancing Organizational Performance in Iraqi SMEs
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Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use

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Publication Date
Wed Dec 16 2020
Journal Name
Electronics
Downlink Training Design for FDD Massive MIMO Systems in the Presence of Colored Noise
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Massive multiple-input multiple-output (MaMi) systems have attracted much research attention during the last few years. This is because MaMi systems are able to achieve a remarkable improvement in data rate and thus meet the immensely ongoing traffic demands required by the future wireless networks. To date, the downlink training sequence (DTS) for the frequency division duplex (FDD) MaMi communications systems have been designed based on the idealistic assumption of white noise environments. However, it is essential and more practical to consider the colored noise environments when designing an efficient DTS for channel estimation. To this end, this paper proposes a new DTS design by exploring the joint use of spatial channel and n

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Publication Date
Sat Apr 09 2022
Journal Name
Engineering, Technology & Applied Science Research
A Semi-Empirical Equation based on the Strut-and-Tie Model for the Shear Strength Prediction of Deep Beams with Multiple Large Web Openings
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The behavior and shear strength of full-scale (T-section) reinforced concrete deep beams, designed according to the strut-and-tie approach of ACI Code-19 specifications, with various large web openings were investigated in this paper. A total of 7 deep beam specimens with identical shear span-to-depth ratios have been tested under mid-span concentrated load applied monotonically until beam failure. The main variables studied were the effects of width and depth of the web openings on deep beam performance. Experimental data results were calibrated with the strut-and-tie approach, adopted by ACI 318-19 code for the design of deep beams. The provided strut-and-tie design model in ACI 318-19 code provision was assessed and found to be u

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Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Environmental Accounting And Management
On the Food Chain Model with Sokol Howell Functional Response and Prey Refuge
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The cheif aim of the present investigation is to develop Leslie Gower type three species food chain model with prey refuge. The intra-specific competition among the predators is considered in the proposed model. Besides the logistic growth rate for the prey species, Sokol Howell functional response for predation is chosen for our model formulation. The behaviour of the model system thoroughly analyses near the biologically significant equilibria. The linear stability analysis of the equilibria is carried out in order to examine the response of the system. The present model system experiences Hopf bifurcation depending on the choice of suitable model parameters. Extensive numerical simulation reveals the validity of the proposed model.

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Towards measuring the aggregate index of banking stability in Iraq for the period 2010 -2016
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Abstract:

    The paper aims to measure an aggregated banking stability index reflecting the degree of stability of the banking system to help policy makers to take the necessary actions to avoid financial crises facing banks and to achieve a banking system with high efficiency in terms of banking risk.

    Therefore, the problem of paper is that the Central Bank of Iraq did not seek until 2016 to build a aggregated index for the purpose of identifying the stability of the banking situation in Iraq, but rather on the adoption of scattered indicators, which depend on the mechanism of relative changes in those indicators for the purpose of identifying the situation of b

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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
Study on the effect of methotraxate drug on Retinol-Binding Protein 4 (RBP4), nesfatin and some trace elements in Iraqi male patients with rheumatoid arthritis
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Methotrexate (MTX) is one of the most effective medications to treat rheumatoid arthritis (RA).Aserum of 60 Iraqi male patients suffering from RA as (G1) was newly diagnosis and the same patient in G1 after taking MTX as G2 and 40 Iraqi male healthy control as G3. Nesfatin-1 (Nf-1) is belong to the adipokine family withpleiotropic effect. Nf-1 has been found in different tissues, including stomach, pancreas, bone cells, cartilage and heart. Retinol binding protein (RBP4) was known as transpoter of retinol from its storage sites in the liver to the extrahepatic tissues. Moreover, RBP4 acts as adipokine and contributes in the pathophsyology of prototypic inflammatory disease, rheumatoid arthritis (RA). The results showed a significant increas

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Scopus
Publication Date
Sun Oct 18 2026
Journal Name
Baghdad Science Journal
Study the effect of position on the time of astronomical twilight
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Twilight is that light appear on the horizon before sunrise and after sunset, Astronomically it is known that sunrise and sunset are effected by high above sea level, but the effect of high above sea level on the time of astronomical twilight still not decided and controversy among astronomers, in This research we studies the effect of high above sea level on the time of astronomical twilight, through adding the equation correct high above sea level to equation computation of twilight and then calculate of changing in the time of twilight for different highest (0-10000) meters above sea level , and the ratio of increase for time with high between (15.45-20.5) minutes. It was found that there was an increase in the time of the twilight along

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of coordination and joint cooperation in raising the quality of auditing in accordance with the INTOSAI standard(9150 (: Applied research in the General Company for Marketing Medicines and Medical Appliances - Kimadia
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The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

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Publication Date
Fri Nov 21 2025
Journal Name
Asian Journal Of Dairy And Food Research
Anatomical and Histological Study of the Female Reproductive System (Columba oenas) during the Egg-laying Period
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Background: In this study, the female reproductive system of Columba oenas was examined during the egg laying stage, focusing on its general structure and microscopic characteristics. Methods: Obsessive monitoring operations were performed, as well as different parts of the egg canal, which include infundibulum, magnum, isthmus, uterus and vagina. Result: These parts showed clear anatomical differences, each with special textile features that seem to play distinctive roles related to the growth and movement of eggs. In magnum it was found that the bulk contains clear mucous folds and many secretory glands. The isthmus had a star-shaped lumen and was lined with a false cylindrical epithelium. In the uterus, branching tube glands, ric

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