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jeasiq-1604
The impact of enabling the effectiveness of the work of the audit committees in private commercial banks (A survey study of the views of a sample of the objective of the inspection bodies represented by the Central Bank and the Securities Commission and e
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The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of internal control and risk management, And the independence of the internal auditor, to strengthen the effectiveness and independence of the external auditor In order to achieve these objectives, a questionnaire form consisting of two lists prepared for this purpose was designed to be distributed to a sample of banks and a sample of the audit offices and a sample from the Securities Commission final, The analysis of the data in the SPSS program examined the hypotheses and the research reached the importance of the dimensions of empowerment in the work of the audit committees by 84%. The most important of the dimensions of empowerment is motivation, training and knowledge on the work of the audit committees, while the second form, Among the three independent samples are the Central Bank, the Securities Commission and the external audit offices, which are considered inspection committees on these private banks. The impact of empowerment is on supervision of the reporting process (77%). The impact of empowerment in the second dimension is the supervision of the internal control and risk management system (80%). The third dimension was to strengthen the effectiveness and independence of the internal auditor (84%). The fourth dimension is to strengthen the effectiveness and independence of the external auditor (79%). There were no significant differences between the three independent samples according to the t-test of the independent samples and their consensus on the overall effect of the overall audit ability by (79%). The research ended with several recommendations including: Giving importance to the audit committees by the administration, As well as the selection of members according to the standard of professionalism and experience and the need to emphasize the reliance on an integrated system of control and scrutiny and motivation of the principle of self-control by members, as well as highlighting the system of accountability and accountability by the Audit Committees, and to find a real and effective existence of the Audit Committees besides Mam achieving effective communication to cancel all the gaps that may occur between the administration and the expectations of users and external auditors, and that the necessary decisions and taking them as the closest to the operational reality of the banks

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Publication Date
Sat Oct 05 2019
Journal Name
Pediatric Cardiology
Personalised Warfarin Dosing in Children Post-cardiac Surgery
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Abstract<p>Warfarin dosing is challenging due to a multitude of factors affecting its pharmacokinetics (PK) and pharmacodynamics (PD). A novel personalised dosing algorithm predicated on a warfarin PK/PD model and incorporating CYP2C9 and VKORC1 genotype information has been developed for children. The present prospective, observational study aimed to compare the model with conventional weight-based dosing. The study involved two groups of children post-cardiac surgery: Group 1 were warfarin naïve, in whom loading and maintenance doses were estimated using the model over a 6-month duration and compared to historical case-matched controls. Group 2 were already established on maintenance therapy a</p> ... Show More
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Crossref (9)
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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Physics: Conference Series
Hiding text in gray image using mapping technique
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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of College Of Education For Women / Al-iraqiya University
Black-on-Black Bullying in Roy Williams' Fallout
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Racism is a serious issue that impacts a lot of people around the world. Since slavery days, racial discrimination has been increasing to abhorrent levels in relation to black people. The aim of individual psychology by Alfred Adler is to study human behaviour by situating it in the social context which makes his writing ideal to explanation of racism. This paper aims to study racism in Roy Williams’ Fallout from the perspective of Alfred Adler’s theory. Alfred Adler's individual psychology emphasizes the importance of social factors in shaping individual behavior, including the ways in which individuals form their sense of self and identity. This makes it a valuable framework for understanding the complex social and psychological facto

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Using Alternative Cogeneration Plants in Iraqi Petroleum Industry
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The present paper describes and analyses three proposed cogeneration plants include back pressure steam-turbine system, gas turbine system, diesel-engine system, and the present Dura refinery plant. Selected actual operating data are employed for analysis. The same amount of electrical and thermal product outputs is considered for all systems to facilitate comparisons. The theoretical analysis was done according to 1st and 2nd law of thermodynamic. The results demonstrate that exergy analysis is a useful tool in performance analysis of cogeneration systems and permits meaningful comparisons of different cogeneration systems based on their merits, also the result showed that the back pressure steam-turbine is more efficient than other pro

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Publication Date
Fri Apr 01 2011
Journal Name
مجلة كلية الاداب
Fostering Creativity in Essay Writing Using Prewriting Tips
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This paper is an attempt to foster creative performance of students in essay writing through using tips. Prewriting tips are a series of strategies ( outline in essay writing). These tips enable :::e Iraqi students to be aware of the process of writing as a guideline to what is expected from them as good essay writers. The study aims at: I .Finding out whether college students are aware of using these tips in fostering creativity performance in their essay writing? 2. To what extent can the application of these tips contribute in developing students' essay writing? To achieve these aims. 2 questionnaire and a test have been conducted and distributed on two parallel th

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Primary repair versus diversion in penetrating colon injuries
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Back ground: In Iraq, after 2003 had more
accidents of the shell, bullet and stab abdominal
wounds, more over colon injuries.
Objective: The aim of this study is to evaluate
the most appropriate management of penetrating
colon injuries, comparing the primary repair with
the diversion.
Methods: Eighty patient series with shell, bullet
and stab colonic injuries during 4.5 years period
from June 2006-december 2010 at Al-Yarmouk
teaching hospital. The study compared the use of
primary repair versus diversion, analyzing
variables such as sex, age, severity of injury and
mortality rate.
Results: there were total 80 patients ,62 (77.5%)
male and 18(22.5%) female .male :female ratio
3.4:1. the most

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Publication Date
Sun Feb 01 2026
Journal Name
Journal Of Structural Design And Construction Practice
Strategies to Achieve Professional Workforce Maturity in Construction
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Publication Date
Wed Nov 07 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Nosocomial Urinary Tract Infections in Baghdad Teaching Hospital
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Objectives: The objectives of the present study are to identify both, the rate of urinary tract infections (UTI) in medical
and surgical wards in Baghdad Teaching Hospital and the common types of microorganisms that cause this type of NIs,
study the resistance of isolated microorganisms to several types of antibiotic and the effect of some disinfection
material like Iodine, chlorhexidine and septicin on the growth of these isolates.
Methodology: This is descripƟve study carried out from 1\6\2009 to 1\11\2009. A total of 200 paƟents were admiƩed
to medical and surgical wards in Baghdad teaching hospital, paƟents were divided into two group 100 paƟents, in
surgical ward and 100 paƟents in medical ward. Some of impor

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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Harmonic Knife New Haemostatic Procedure In Thyroid Surgery
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Background: Thyroid operation needs very meticulous haemostasis to have minimal morbidity and mortality.

Objectives: Assessment of harmonic knife in open thyroid surgery as anew haemostatic procedure .

Type of the study: Cross-sectional study.

Methods: This study had been conducted at Alkindy teaching hospital in Baghdad city from the 1st of May 2013 to the 1st of January 2017  on 229  goiterous patients who needs thyroidectomy(36 males,193 females),divided in 2 groups according to the haemostatic procedure used during their operations, Group A (15 males,85females)using the usual conventional surgery(

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Crossref
Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Semigroup ideal in Prime Near-Rings with Derivations
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In this paper we generalize some of the results due to Bell and Mason on a near-ring N admitting a derivation D , and we will show that the body of evidence on prime near-rings with derivations have the behavior of the ring. Our purpose in this work is to explore further this ring like behavior. Also, we show that under appropriate additional hypothesis a near-ring must be a commutative ring.

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