Preferred Language
Articles
/
jpgiafs-180
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
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
Semi-group Ideals on prime and semiprime Γ-Near - Rings with Γ- (λ,δ) – derivations
...Show More Authors
Abstract<p>Let h is Γ<sub>−(λ,δ) –</sub> derivation on prime Γ<sub>−</sub>near-ring G and K be a nonzero semi-group ideal of G and δ(K) = K, then the purpose of this paper is to prove the following :- (a) If λ is onto on G, λ(K) = K, λ(0) = 0 and h acts like Γ<sub>−</sub>hom. or acts like anti–Γ<sub>−</sub>hom. on K, then h(K) = {0}.(b) If h + h is an additive on K, then (G, +) is abelian.</p>
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Designing and Synthesising Novel Benzophenone Biscyclic Imides Comprising Drug Moity with Investigating their Antimicrobial Activity
...Show More Authors

The present work involved designing and synthesizing of a series of new. compounds which their molecules are composed from two biologically active components namely sulfamethoxazole or β-lactam containing drugs and cyclic imides. The target new compounds were synthesized by two steps in the first one a series of six bis (N-drug phthalamic acid_4-yl) ketone (1-6) were prepared from the reaction of sulfamethoxazole or β-lactam containing drugs with benzophenone 3, 3′, 4, 4′ -tetracarboxylic dianhydride.

In the second step, compounds (1-6) were introduced in dehydration reaction via fusion process producing the target compounds bis (N-drug phthalimidyl-4-yl) ketone (7-12). The antibacterial and antifungal high

... Show More
View Publication Preview PDF
Scopus (7)
Scopus Clarivate Crossref
Publication Date
Thu Aug 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Mutual Impact between Current Account status and selected Total Variables Iraq : study status 2004-2019
...Show More Authors

The flexibility of interaction between the movement of macroeconomic variables that affect and are affected by the balance of payments, especially the movement of the current account, implies a perception of the maturity of economic development and what the theory assumes from the launch of a wide range of economic movement that varies in the degree of its influence according to the level of economic development and the vitality of the internal/external overlap relations through the assumed response to the movement of the macroeconomic variables. On this basis, it is possible to estimate the soundness and rationality of the economic decision taken that takes into account the required reciprocal repercussions between the current a

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Samarra Journal Of Pure And Applied Science
New Ligand-Based Metal Complexes: Synthesis, Spectroscopic Characterization, Thermal Behavior, Anticancer Properties, and Biological Activity
...Show More Authors

New ligands, N1, N4-bis (benzo[d]thiazol-2- ylcarbamothioyl) succinamide (L1) and N1, N4- bis (benzylcarbamothioyl)succinamide (L2), derived from succinyl chloride and 2-amino benzothiazole or benzylamine, respectively, have been used to prepare a set of transition metal complexes with the general formula [M2(L)Cl4], where L=L1 or L2, M = Mn(II), Ni(II), Cu(II), Cd(II), Co(II), Zn(II) or Hg(II). The synthesized compounds were characterized using various analytical techniques including TGA, 13C NMR, mass spectroscopy, 1H and Fourier-transform infrared (FTIR) spectroscopy, magnetic measurement, molar conductivity, electronic spectrum, (%M, %C, %H, %N) and atomic absorption flame (AAF) analysis. The results showed that (L1, L2) bin

... Show More
View Publication
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Hydrogel materials as absorber for improving water evaporation with solar still, desalination and wastewater treatment
...Show More Authors

Water has been acknowledged as one of the key issues of humanity in modern society and worldwide economic advancements, especially with the continuing reductions in fresh-water supply. Solar energy, which is abundant as well as widely available in various fields, has the potential to solve the global challenges of long-term freshwater and energy reduction. Researchers are attempting to address the problem in a variety of methods. Due to the fact that solar energy is the foundation for freshwater, several researches have applied it for improving the effectiveness of solar desalination, evaporation, and wastewater treatment. One of the novel methods used for achieving this is known as “hydrogel,” which comes in a variety of forms. As a un

... Show More
View Publication
Scopus (14)
Crossref (9)
Scopus Crossref
Publication Date
Mon Mar 23 2020
Journal Name
Baghdad Science Journal
Compact MIMO Slots Antenna Design with Different Bands and High Isolation for 5G Smartphone Applications
...Show More Authors

 In this paper, two elements of the multi-input multi-output (MIMO) antenna had been used to study the five (3.1-3.55GHz and 3.7-4.2GHz), (3.4-4.7 GHz), (3.4-3.8GHz) and (3.6-4.2GHz) 5G bands of smartphone applications that is to be introduced to the respective US, Korea, (Europe and China) and Japan markets. With a proposed dimension of 26 × 46 × 0.8 mm3, the medium-structured and small-sized MIMO antenna was not only found to have demonstrated a high degree of isolation and efficiency, it had also exhibited a lower level of envelope correlation coefficient and return loss, which are well-suited for the 5G bands application. From the fabrication of an inexpensive FR4 substrate with a 0.8 mm thickness level, a loss tang

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Journal Of Composites For Construction
Near-Surface-Mounted CFRP for Strengthening Concavely Curved Soffit RC Beams: Experimental and Analytical Investigation
...Show More Authors

View Publication
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
DIESEL PARTICULATE EMISSIONS EVALUATION FOR SINGLE CYLINDER ENGINE FUELLED WITH ETHANOL AND GAS-OIL SOLUTIONS
...Show More Authors

Particulate matter (PM) emitted from diesel engine exhaust have been measured in terms of mass, using
99.98 % pure ethanol blended directly, without additives, with conventional diesel fuel (gas – oil),to
get 10 % , 15 %, 20 % ethanol emulsions . The resulting PM collected has been compared with those
from straight diesel. The engine used is a stationary single cylinder, variable compression ratio Ricardo
E6/US. This engine is fully instrumented and could run as a compression or spark ignition.
Observations showed that particulate matter (PM) emissions decrease with increasing oxygenate
content in the fuel, with some increase of fuel consumption, which is due to the lower heating value of
ethanol. The reduction in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Moral identity and its relationship to social affiliation among university students Exposed to shock pressure
...Show More Authors

The current research aimed to identify the level of moral identity and social affiliation among students exposed to shock pressures, as well as to reveal the relationship between these variables. To achieve these objectives, the researcher adopted the diagnostic tool for the measure of post-traumatic stress disorder (PDS-5) scale (Foa, 2013) translated to Arabic language by (Imran, 2017). The researcher also adopted the moral identity scale built by (Al-Bayati, 2015) and the measure of social affiliation built by (Al-Jashami, 2013), which were applied to a random sample of (200) male and female students chose from al Anbar University. They were exposed to shock pressures. The results of the research showed that the sample has an average

... Show More
View Publication Preview PDF
Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
Estimating Pitting Corrosion Depth and Density on Carbon Steel (C-4130) using Artificial Neural Networks
...Show More Authors

The purpose of this research is to investigate the impact of corrosive environment (corrosive ferric chloride of 1, 2, 5, 6% wt. at room temperature), immersion period of (48, 72, 96, 120, 144 hours), and surface roughness on pitting corrosion characteristics and use the data to build an artificial neural network and test its ability to predict the depth and intensity of pitting corrosion in a variety of conditions. Pit density and depth were calculated using a pitting corrosion test on carbon steel (C-4130). Pitting corrosion experimental tests were used to develop artificial neural network (ANN) models for predicting pitting corrosion characteristics. It was found that artificial neural network models were shown to be

... Show More
View Publication Preview PDF
Crossref