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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
Mon Aug 27 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study on Doweled Expansion Joints on Behavior for Plain Concrete Pavement System
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This paper deals with load-deflection behavior the jointed plain concrete pavement system using steel dowel bars as a mechanism to transmit load across the expansion joints. Experimentally, four models of the jointed plain concrete pavement system were made, each model consists of two slabs of plain concrete that connected together across expansion by two dowel bars and the concrete slab were supported by the subgrade soil. Two variables were dealt with, the first is diameter of dowel bar (12, 16 and 20 mm) and the second is type of the subgrade soil, two types of soil were used which classified according to the (AASHTO): Type I (A-6) and type II (A-7-6). Experimental results showed that increasing dowel bar diameter from 12 mm to 20 mm

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Publication Date
Mon Jun 01 2026
Journal Name
مجلة المستقبل للدراسات القانونية
قراءة نقدية في نظام تنظيم التجارة الإلكترونية العراقي رقم (4) لسنة 2025
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يُبحر هذا البحث في أغوار نظام تنظيم التجارة الإلكترونية في العراق رقم (4) لسنة 2025، بوصفه تشريعاً استُحدث ليكون جسراً تعبرُ من خلاله الأسواق من نمطية المعاملات التقليدية إلى آفاق المنصات الرقمية العابرة للحدود، ويستقصي البحث بعينٍ ناقدة تلك الهفوات المفاهيمية والتنظيمية التي اعتلت صياغات النظام، لا سيما في اجتراح تعاريف دقيقة للتجارة الإلكترونية والتاجر الإلكتروني، فضلاً عن ارتباك ملامح نطاق السريان، ومتا

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Maxwellian-Averaged Neutron Capture Cross-Sections and Thermonuclear Reaction Rates for 56,57,58Fe, 59Co, And 60Ni Isotopes at Astrophysical Energies
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Abstract<p>Initially-produced isotopes during the course of the <italic>s</italic>-process have a significant impact on the continuity and branching network of this process. Such isotopes can undergo various neutron capture mechanisms, of which (n, <italic>γ</italic>) is important. In this research, the direct, thermal, and Maxwellian-averaged cross section (MACS), as well as the astrophysical reaction rates of the radiative neutron-capture reactions, were calculated for <sup>56,57,58</sup>Fe, <sup>59</sup>Co, and <sup>60</sup>Ni isotopes. At kinetic energies between kT = 0.037 and 482.3 keV, corresponding to astrophysical temperature in the ran</p> ... Show More
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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Mn(II),Fe(III),Co(II)and Rh(III) complexes with azo ligand: Synthesis, characterization, thermal analysis and bioactivity
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New series of metal ions complexes have been prepared from the new ligand [4-Amino-N-(5- methyl-isaxazol-3-yl)-benzenesulfonamide] derived from Sulfamethoxazole and 3-aminophenol. Accordingly, mono-nuclear Mn(II), Fe(III), Co (II), and Rh(III) complexes were prepared by the reaction of previous ligand with MnCl2.4H2O, CoCl2.6H2O, FeCl3.6H2O and RhCl3H2O, respectively. The compounds have been characterized by Fourier-transform infrared (FTIR), ultraviolet–visible (UV–vis), mass, 1H-, and 13C-nuclear magnetic resonance (NMR) spectra and thermo gravimetric analysis (TGA& DSC) curve, Bohr magnetic (B.M.), elemental microanalyses, metal ions, chloride containing, and molar conductance.These reviews uncovered octahedral geometries for complex

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Engineering
Comparative Reliability Analysis between Horizontal-Vertical-Diagonal Code and Code with Crosstalk Avoidance and Error Correction for NoC Interconnects
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Ensuring reliable data transmission in Network on Chip (NoC) is one of the most challenging tasks, especially in noisy environments. As crosstalk, interference, and radiation were increased with manufacturers' increasing tendency to reduce the area, increase the frequencies, and reduce the voltages.  So many Error Control Codes (ECC) were proposed with different error detection and correction capacities and various degrees of complexity. Code with Crosstalk Avoidance and Error Correction (CCAEC) for network-on-chip interconnects uses simple parity check bits as the main technique to get high error correction capacity. Per this work, this coding scheme corrects up to 12 random errors, representing a high correction capac

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Publication Date
Thu Aug 16 2012
Journal Name
Journal Of Chemical And Pharmaceutical Research
Synthesis, Characterization, Schiff Base Phenyl 2-(2-hydroxybenzylidenamino)benzoate and its complexes with LaIII,Cr III and Pr III
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The aim of the work is the synthesis and characterization of the tridentate Schiff base (HL) containing (N and O) as donor atoms type (ONO). The ligand is: (HL) phenyl 2-(2-hydroxybenzylidenamino)benzoate . This ligand was prepared by the reaction of (phenyl 2-aminobenzoate) with salicylaldehyde under reflux in ethanol and few drops of glacial acetic acid which gave the ligand (HL). The prepared ligand was characterized by (FT IR,UV–Vis) spectroscopy, Elemental analysis of carbon, hydrogen and nitrogen (C.H.N.) and melting point. The ligand was reacted with some metal ions under reflux in ethanol with (1 metal :2 ligand )mole ratio which gave complexes of the general formula: [M(L)2]Cl , M = Cr III La III and , Pr III Products were found

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Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Mn(II),Fe(III),Co(II)and Rh(III) complexes with azo ligand: Synthesis, characterization, thermal analysis and bioactivity
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New series of metal ions complexes have been prepared from the new ligand [4-Amino-N-(5-methyl-isaxazol-3-yl)-benzenesulfonamide] derived from Sulfamethoxazole and 3-aminophenol. Accordingly, mono-nuclear Mn(II), Fe(III), Co (II), and Rh(III) complexes were prepared by the reaction of previous ligand with MnCl2.4H2O, CoCl2.6H2O, FeCl3.6H2O and RhCl3H2O, respectively. The compounds have been characterized by Fourier-transform infrared (FTIR), ultraviolet–visible (UV–vis), mass,  1H-, and 13C-nuclear magnetic resonance (NMR) spectra and thermo gravimetric analysis (TGA& DSC) curve, Bohr magnetic (B.M.), elemental microanal

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Laser wavelength and energy effect on optical and structure properties for nano titanium oxide prepared by pulsed laser deposit
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Nano TiO2 thin films on glass substrates were prepared at a constant temperature of (373 K) and base vacuum (10-3 mbar), by pulsed laser deposition (PLD) using Nd:YAG laser at 1064 nm wavelength. The effects of different laser energies between (700-1000)mJ on the properties of TiO2 films was investigated. TiO2 thin films were characterized by X-ray diffraction (XRD) measurements have shown that the polycrystalline TiO2 prepared at laser energy 1000 mJ. Preparation also includes optical transmittance and absorption measurements as well as measuring the uniformity of the surface of these films. Optimum parameters have been identified for the growth of high-quality TiO2 films

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Publication Date
Thu Apr 20 2023
Journal Name
Baghdad Science Journal
Ni2+, Pt4+, Pd2+, and Mn2+ Metal ions Complexes with Azo Derived from Quinolin-2-ol and 3-amino-N-(5-methylisoxazol-3-yl) Benzenesulfonamide: Synthesis, Characterization, Thermal Study ,and Antioxidant Activity
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  Diazotization reaction between quinolin-2-ol and (2-chloro-1-(4-(N-(5-methylisoxazol-3-yl)sulfamoyl)phenyl)-2l4-diazyn-1-ium was carried out resulting in ligand-HL, this in turn reacted with the next metal ions (Ni2+, Pt4+, Pd2+, and Mn2+)  forming stable complexes with unique geometries such as (tetrahedral for both Ni2+ and Mn2+, octahedral for Pt4+ and square planer for Pd2+ ). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, fourier transfer proved the formation of azo group and the coordination with metal ion through it. Pyrolysis (TGA & DSC) studies proved the coordination of water residues with metal ions inside the coordin

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Publication Date
Tue Jul 21 2015
Journal Name
Diyala Journal For Pure Sciences
Synthesis and biological studies 0fCo(||)،Ni(||)،Cu(||) And Zn(||)complexes with New compound N-(2,3-dioxoindolin-1-yl)_N_methyl benzamide
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Synthesis and biological studies 0fCo(||)،Ni(||)،Cu(||) And Zn(||)complexes with New compound N-(2,3-dioxoindolin-1-yl)_N_methyl benzamide