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The role of audit committees in reducing the risk of external Auditors Engagement Regarding Accepting Assignment: An Applied research in a sample of Iraqi private banks And Audit Bureaus
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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 nomination of external auditor to be employed، setting the fees for him and being provided with necessary facilities to perform his audit missions by coordinating with internal audit and working as communication channel with administration board، and to follow up how the administration responds to observations mentioned in his report to be tackled and avoided. Then suggested disciplines are concluded to estimate the risk of auditors’ engagement regarding accepting assignment and setting fees. These disciplines are addressed to the Council of Accounting and Auditing profession in Republic of Iraq to assist auditors in dealing with engagement risk and rationalize their professional judgments concerned with that judgment. To accomplish the goals of the research، the following items are studied thoroughly in the field study:

  Studying and assessing current and actual performance of audit committees in private Iraqi banks as a sample of research by studying released financial annual reports of these companies for the period 2009-2012 ، as well as some officials in directorate general of banking and credit control in  the CBI.

Design a questionnaire to solicit the views of a number of auditors in the offices and audit firms approved، and distributed (50) questionnaire

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Publication Date
Thu Nov 01 2018
Journal Name
Curtin University
Gas hydrates investigation: flow assurance for gas production and effects on hydrate-bearing sediments
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This thesis was aimed to study gas hydrates in terms of their equilibrium conditions in bulk and their effects on sedimentary rocks. The hydrate equilibrium measurements for different gas mixtures containing CH4, CO2 and N2 were determined experimentally using the PVT sapphire cell equipment. We imaged CO2 hydrate distribution in sandstone, and investigated the hydrate morphology and cluster characteristics via μCT. Moreover, the effect of hydrate formation on the P-wave velocities of sandstone was investigated experimentally.

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Publication Date
Sun Jun 08 2025
Journal Name
Journal Of Applied Engineering And Technological Science (jaets)
Secure E-Voting System Utilizing Fingerprint Authentication, AES-GCM Encryption and Hybrid Blind Watermarking
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Ensuring security, integrity, and reliability of the election process consider as the main challenges in the electronic voting system. This paper describes the e-voting system by integrating the biometric authentication, advanced encryption, and watermarking techniques towards meeting such challenges. The system employs the fingerprint authentication by utilizing the Scale-Invariant Feature Transform (SIFT) for verifying the identity of the voter to ensure genuineness and non-repudiation of the service. The vote will be encrypted with the AES-GCM technique to be employed in securing the voting process, thus ensuring both data privacy and integrity. Hybrid Blind Watermarking employs the technique of Discrete Wavelet Transform (DWT) a

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Publication Date
Wed Jun 25 2025
Journal Name
Iraqi Journal Of Pharmaceutical Sciences
Modified Polyvinyl Alcohol Containing New Imides / Iron Oxide Nanoparticles :Synthesis , Characterization and  Biological Evaluation
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A series of new imides compounds[1-4] were synthesized from reaction of tetrachlorophthalic anhydride or nitro phthalic anhydride or malic anhydride or Succinic anhydride  with  4-amino benzene thiol under fusion conditions. Chloroacetic acid has been added after compounds [1-4] reacted with distilled H2O and Na2CO3, producing compounds [5-8]. In benzene, compounds [5-8] also interacted with the thionyl chloride to produce [9-12]. Poly (vinyl alcohol) was chemically modified by reacting PVA with compounds [9-12] and dimethyl formamide to produce compounds [13-16]. Iron oxide nanoparticles (IONPs) are mixed with modified PVA [13-16] to create nanocomposites [17-20]. Spectral and analytical data from synthesized compounds, such as 1

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Publication Date
Wed Mar 29 2023
Journal Name
Aspac J. Mol. Biol. Biotechnol.
Utilizing waste mango and avocado seeds for highly effective dye removal with activated carbon
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Activated carbon (AC) is a highly important adsorbent material, as it is a solid form of pure carbon that boasts a porous structure and a large surface area, making it effective for capturing pollutants. Thanks to its exceptional features, AC is widely used for purifying water that is contaminated with odors and removing dyes in a cost-effective manner. A variety of carbonic materials have been employed to prepare AC, and this study aimed to evaluate the suitability of utilizing waste mango and avocado seeds for this purpose, followed by testing their efficacy in removing dye from aqueous solutions. The results indicate that using waste mango and avocado as AC is technically feasible, achieving dye removal percentages of 98% and 93%,

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Breast Cancer MRI Classification Based on Fractional Entropy Image Enhancement and Deep Feature Extraction
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Disease diagnosis with computer-aided methods has been extensively studied and applied in diagnosing and monitoring of several chronic diseases. Early detection and risk assessment of breast diseases based on clinical data is helpful for doctors to make early diagnosis and monitor the disease progression. The purpose of this study is to exploit the Convolutional Neural Network (CNN) in discriminating breast MRI scans into pathological and healthy. In this study, a fully automated and efficient deep features extraction algorithm that exploits the spatial information obtained from both T2W-TSE and STIR MRI sequences to discriminate between pathological and healthy breast MRI scans. The breast MRI scans are preprocessed prior to the feature

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Publication Date
Sun Jun 01 2025
Journal Name
Iraqi Journal Of Pharmaceutical Sciences
Modified Polyvinyl Alcohol Containing New Imides / Iron Oxide Nanoparticles :Synthesis , Characterization and Biological Evaluation
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A series of new imides compounds[1-4] were synthesized from reaction of tetrachlorophthalic anhydride or nitro phthalic anhydride or malic anhydride or Succinic anhydride with 4-amino benzene thiol under fusion conditions. Chloroacetic acid has been added after compounds [1-4] reacted with distilled H2O and Na2CO3, producing compounds [5-8]. In benzene, compounds [5-8] also interacted with the thionyl chloride to produce [9-12]. Poly (vinyl alcohol) was chemically modified by reacting PVA with compounds [9-12] and dimethyl formamide to produce compounds [13-16]. Iron oxide nanoparticles (IONPs) are mixed with modified PVA [13-16] to create nanocomposites [17-20]. Spectral and analytical data from synthesized compounds, such as 1H-NMR, FTI

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Petroleum Science And Engineering
Depositional environment, seismic stratigraphy, and Sr-isotope geochronology, Bangestan reservoir, Ahwaz oilfield, SW Iran
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The Bangestan reservoir, which occurs in the Ahwaz oilfield, consists of the middle Cretaceous limestone Ilam and Sarvak Formations that were deposited in the Zagros Basin. The reservoir is divided into ten Zones (A to J) formed in the upper Albian-Santonian and contains considerable hydrocarbon accumulations. The limestones were deposited on an extensive shallow carbonate platform on a passive margin and are dominated by rudist biostrome and grainstone facies. Paleogeographical changes mean that identification of the facies is complex. Seismic stratigraphy and isotopic data are used to better understand the structural and geological setting and develop an understanding of the sedimentary environment. The results show that the rudist biostr

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Publication Date
Sat Dec 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Using Three-Dimensional Logistic Equations and Glowworm Swarm Optimization Algorithm to Generate S-Box
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Publication Date
Tue Apr 02 2024
Journal Name
Engineering, Technology & Applied Science Research
Two Proposed Models for Face Recognition: Achieving High Accuracy and Speed with Artificial Intelligence
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In light of the development in computer science and modern technologies, the impersonation crime rate has increased. Consequently, face recognition technology and biometric systems have been employed for security purposes in a variety of applications including human-computer interaction, surveillance systems, etc. Building an advanced sophisticated model to tackle impersonation-related crimes is essential. This study proposes classification Machine Learning (ML) and Deep Learning (DL) models, utilizing Viola-Jones, Linear Discriminant Analysis (LDA), Mutual Information (MI), and Analysis of Variance (ANOVA) techniques. The two proposed facial classification systems are J48 with LDA feature extraction method as input, and a one-dimen

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Developing Arabic License Plate Recognition System Using Artificial Neural Network and Canny Edge Detection
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            In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the roads in all the sections of the country. Arabic vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the proposed system consists of three phases, vehicle license plate localization, character segmentation, and character recognition, the

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