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The impact of corporate governance on narrowing the expectations gap in the audit work environment (field study)
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The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of many potential investors and shareholders who have suffered damage from landslides are the reasons that led to landslides and is responsible for the failure Is regulators internal or external auditor, or the two together and taken to expand degree led to reduce the confidence of users of financial statements financial statements and their dependence on the opinion of the external auditor, and this so-called gap forecast, and the attempts that have emerged to strengthen the confidence of the beneficiaries of financial statements and the opinion of the external auditor called Zarma manner the exercise of good governance or what is called for short "corporate governance". Corporate Governance "in an attempt to reduce this gap to the maximum extent possible.

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
DESIGN OF A VARIABLE GAIN NONLINEAR FUZZY CONTROLLER AND PERFORMANCE ENHANCEMENT DUE TO GAIN VARIATION
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In this paper, variable gain nonlinear PD and PI fuzzy logic controllers are designed and the effect of the variable gain characteristic of these controllers is analyzed to show its contribution in enhancing the performance of the closed loop system over a conventional linear PID controller. Simulation results and time domain performance characteristics show how these fuzzy controllers outperform the conventional PID controller when used to control a nonlinear plant and a plant that has time delay.

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Geological Journal
Ore Petrography, Mineralogical and Chemical Composition of New Iron Meteorite (Al-Sherqat Meteorite) from Iraq
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The meteorite with a single total mass of 630 gm as a visible meteorite has fallen on 22 March 2021, at 10:00 a.m. in Al-Sherqat subdistrict within Salah Al-Din, northern Iraq; and therefore, was named Al-Sherqat meteorite by the authors. It is characterized by a uniform structure of coherent and medium degree of malleability. It is of a well-crystalline structure and not homogeneous in composition. The Al-Sherqat meteorite is composed of metallic phases of 7.6 gm/cm3 density exhibiting an oriented intergrowth of kamacite (α-FeNi) with taenite showing a Widmanstätten pattern on an etched polished section with the finest octahedrite kamacite bandwidth of less than 0.2 mm. It is composed of Fe (86.9 wt%), Ni (9.63 wt%), P (1.31 wt%)

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Publication Date
Sun Jun 28 2026
Journal Name
International Journal Of Data And Network Science
Multi-objective of wind-driven optimization as feature selection and clustering to enhance text clustering
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Text Clustering consists of grouping objects of similar categories. The initial centroids influence operation of the system with the potential to become trapped in local optima. The second issue pertains to the impact of a huge number of features on the determination of optimal initial centroids. The problem of dimensionality may be reduced by feature selection. Therefore, Wind Driven Optimization (WDO) was employed as Feature Selection to reduce the unimportant words from the text. In addition, the current study has integrated a novel clustering optimization technique called the WDO (Wasp Swarm Optimization) to effectively determine the most suitable initial centroids. The result showed the new meta-heuristic which is WDO was employed as t

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Publication Date
Thu Nov 22 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Thermal Electo Conductivity of Some New Triazole Derivatives Bearing Azo or Azomethain Group
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Newly acid hydrazide was synthesized from ethyl 2-(2,3-dimethoxyphenoxy) acetate (2), which is cyclized to the corresponding  4-amino-1,2,4-triazole (3). Five newly azo derivatives (4a-e) were synthesized from this 1,2,4-triazole by converting the amine group to diazonium salt then reacted with various substituent phenol,as well three newly imine derivatives (5a-c) were synthesized from reacting the amine group of compound (3) with three aryl aldehyde. The thermal electro conductivity of these compounds was tested at 30, 50, 75 and 100 áµ’C. compound 4a showed interesting electro conductivity at 75áµ’C as well 5a at 75áµ’C while 5b showed significant conductivity at 100 áµ’C

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Publication Date
Thu Jan 15 2015
Journal Name
Journal Of Education For Pure Science
Synthesis and Characterization of New Conjugated Systems Derived from Piperazine-2,5-dione with antimicrobial screening
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Publication Date
Tue Jan 01 2008
Journal Name
Tikrit Journal Of Engineering Sciences
Nonlinear Analysis of CFRP- Prestressed Concrete Beams Subjected to Incremental Static Loading by Finite Elements
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Publication Date
Tue May 10 2011
Journal Name
Al-qadisiyah Journal For Science
Synthesis and Characterization of 2-amino -5-phenyl-1,3,4-Oxadiazole Complexes with Selected Metal Ions.
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The new bidentate ligand 2-amino-5-phenyl-1,3,4-oxadiazole (Apods) was prepared by the reaction of benzaldehyde semicarbazone with bromine and sodium acetate in acetic acid gave. The prepared ligand was identified by Microelemental Analysis, FT.IR, UV-Vis and 1HNMR spectroscopic techniqes. Treatment of the prepared ligand with the following selected metal ions (MnII, CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio, yielded a series of complexes of the general formula [M(L)2Cl2].The prepared complexes were characterized using flame atomic absorption, (C.H.N)Analysis, FT.IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by Mohr metho

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Engineering
Mechanical Properties Enhancement of Conventional Glass Ionomer Cement by Adding Zirconium Oxide Micro and Nanoparticles
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The aim of this work is to enhance the mechanical properties of the glass ionomer cement GIC (dental materials) by adding Zirconium Oxide ZrO2 in both micro and nano particles. GIC were mixed with (3, 5 and 7) wt% of both ZrO2 micro and nanoparticles separately. Compressive strength (CS), biaxial flexural strength (BFS), Vickers Microhardness (VH) and wear rate losses (WR) were investigated. The maximum compression strength was 122.31 MPa with 5 wt. % ZrO2 micro particle, while 3wt% nanoparticles give highest Microhardness and biaxial flexural strength of 88.8 VHN and 35.79 MPa respectively. The minimum wear rate losses were 3.776µg/m with 7 wt. % ZrO2 nanoparticle. GIC-contai

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Synbiotic Effect of Probiotic ( Bifidobacterium sp ) and Prebiotics (Chicory and Inulin ) aganist some pathogenic bacteria
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The Antimicrobial activity of Probiotic Bifidobacterium sp and Prebiotics : chicory roots ( Hot water extract ) and Inulin ( 10 % ) against some Pathogenic bacteria (Esherichia coli , Proteus mirabilis , Klebsiella sp , Pseudomonas aeruginosa , Serratia marcescens was studied . The combination of Probiotic and Prebiotics (Synbiotic) (Bifidobacterium sp + chicory ) and (Bifidobacterium sp + Inulin ) also tested for their antimicrobial activity against Pathogenic bacteria . Results showed that Bifidobacterium sp had good antimicrobial activity against all the Pathogenic bacteria tested , followed by chicory and inulin . The synergistic inhibitory effect of Synbiotic (Bifidobacterium sp + chicory ) and ( Bifidobacterium sp + inuli

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Publication Date
Tue Mar 01 2022
Journal Name
Evergreen
Development, Validation, and Performance Evaluation of An Air-Driven Free-Piston Linear Expander Numerical Model
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