The research aims to identify the most important concerns that led to the increase of  interest in the topic of corporate governance and specifically highlighting  the role of the audit committees of the Administration  Board in reducing the risk of the auditor and the rationalization of professional judgments، in particular about accepting  the assignment and setting the fees of the audit process by extrapolating  global experience in this area ، and a field study is conducted for a sample of private Iraqi banks to evaluate the role of audit committees constituted currently per with bank law no. (94) of 2004 and to be acknowledged with actual performance of these committees and their role in recommending the n

The adrenal gland is a vital endocrine gland that secretes many important hormones in the daily life of birds. It is located in the Iraqi Pterocles alchata bird on both sides of the aorta in the front and side of the cranial lobe of the kidney at the caudal end of the lungs, triangular shape with a creamy yellow color. The statistical analysis showed no significant differences between the weight and length of the right and left glands. Histologically the gland of the sandgrouse bird capsule contains autonomic nodes consisting of nerve cells and the average thickness of the capsule is 42.69±1.81μm, the parenchyma of the gland is divided into two areas; the cortex and medulla in addition to the blood sinuses. The cortex area is divided into

The study of economic growth indicators is of fundamental importance in estimating the effectiveness of economic development plans, as well as the great role it plays in determining appropriate economic policies in order to optimally use the factors that lead to the dynamics of growth in Iraq, especially during a certain period of time. The gross domestic product (GDP) at current prices), which is considered a part of the national accounts, which is considered as an integrated dynamic of statistics that produces in front of policy makers the possibility of determining whether the economy is witnessing a state of expansion or evaluating economic activity and its efficiency in order to reach the size of the overall economy. The research aims

Drug overdose and poisoning are common clinical problems and could occur with Diphenhydramine hydrochloride (DFH) (one of anti histaminic drug ). It therefore important to study the adsorption of the DFH on pharmaceutical adsorbents which could serve as possible antidotes for the emergency treatment of DFH overdose or poisoning when they occur. The rate and extent of adsorption of DFH on some pharmaceutical adsorbents, bauxite were investigated spectra photometrically also the effect temperature, pH, presence of sucrose as additive have been studied as well, adsorbent's weight and partical size.The equilibrium adsorption contact times were determined for clay surface. Adsorption isotherms have been analyzed by the freundlich model. The appa

This study includes the rebuilding of cities that war destroyed, which include some of the special policies that should be followed in order to build cities that war destroyed and which have importance in the national and humanitarian level, as well as some international experiences discussed including Warsaw, and the regional experiences, including Lebanon and concentrates on the foundation stone and evaluate it with global and regional experiences so that we can concluded with an integrated strategy that will achieve the best results in doing the reality that we live in these cities which are suffering from such disasters . In order to achieve the best goals we should review the best concepts and theories related to reconstruction afte

Persons with spinal cord injury are at high risk of developing pressure injuries, and their caregivers are in a critical position to help prevent them. The objective of this study was to evaluate the effectiveness of an educational program for caregivers of persons with spinal cord injuries to prevent pressure injuries in Iraq. A pre- and post-test design was used and involved 25 caregivers of persons with spinal cord injury during the acute care phase in an SCI-specific unit of a hospital. A scale and questionnaire were used to gather the participants’ demographic information, pre- and post-educational program knowledge, and observations of their pre- and post-program performance of pressure injury preventive tasks. Descriptive s

In view of the large profits made by the sex trade on the one hand, and the minor penalties imposed on the traffickers (brokers) compared with the severe penalties imposed on the drug trade and illegal weapons, on the other hand, this trade has become popular and spread in most countries of the world, and the cornerstones of this trade and A safe haven for them is hotels, especially luxury ones with international brands where their guests are rich and some may look for sex for money. Given the great physical and psychological damage to the victims, this research highlights the civil liability of hotels towards these victims in US and Iraqi law.In order not to limit the

This research aims to identify the means and forms of interactive communication concerning Iraqi topics on the websites of global radio stations, namely Sawa and Monte Carlo. It also seeks to uncover the editorial and artistic interactions related to Iraqi topics on the selected websites chosen as the research sample, comparing them with the editorial interaction within the Iraqi context between the Radio Monte Carlo and Sawa websites.
The research yields several conclusions, including the following:
Iraqis focus their interaction with topics related to Iraq on Facebook for both Radio Monte Carlo and Sawa; Arabs show higher levels of interaction on Twitter with Radio Monte Carlo; Participants on the webs