The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance with the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample

Propaganda speech in the Gulf press articles about the Qatari crisis, an analytical study in the political articles published in the newspapers (Riyadh) Saudi Arabia and (Al-Ittihad) UAE from 5/6/2017 to 5/9/2017, University of Baghdad, College of Media, Press Department, 2019. The problem of the research was to monitor the contents of propaganda messages to Saudi Arabia and the UAE regarding the Qatari crisis, especially with the escalation of propaganda media campaigns between the four boycotting countries on the one hand and Qatar on the other hand, in light of crises and conflicts in the Gulf region and the Arab region in general. The researcher used the survey method to answer the research questions and achieve its results. This res

      Jean-Paul Sartre and Badr Shakir al-Sayyabe are among the most prominent writers that critiqued the destructive role of capitalism and the patriarchal power system in the period of the Post-World War II crisis. Divided into three chapters, the present study examines two of the most eminent literary works in the history of the Western and Eastern societies in the fifties of the last decade: Jean Paul Sartre’s play : The Respectful Prostitute and Badr Shaker al-Sayyabe’s poem: The Blind Prostitute.

       Chapter one discusses the position of the prostitute in a patriarchal societies. Chapter two linguistically analy

Industrial effluents loaded with heavy metals are a cause of hazards to the humans and other forms of life. Conventional approaches, such as electroplating, ion exchange, and membrane processes, are used for removal of copper, cadmium, and lead and are often cost prohibitive with low efficiency at low metal ion concentration. Biosorption can be considered as an option which has been proven as more efficient and economical for removing the mentioned metal ions. Biosorbents used are fungi, yeasts, oil palm shells, coir pith carbon, peanut husks, and olive pulp. Recently, low cost and natural products have also been researched as biosorbent. This paper presents an attempt of the potential use of Iraqi date pits and Al-Khriet (i.e. substances l

The importance of efficient vehicle detection (VD) is increased with the expansion of road networks and the number of vehicles in the Intelligent Transportation Systems (ITS). This paper proposes a system for detecting vehicles at different weather conditions such as sunny, rainy, cloudy and foggy days. The first step to the proposed system implementation is to determine whether the video’s weather condition is normal or abnormal. The Random Forest (RF) weather condition classification was performed in the video while the features were extracted for the first two frames by using the Gray Level Co-occurrence Matrix (GLCM). In this system, the background subtraction was applied by the mixture of Gaussian 2 (MOG 2) then applying a number

     Engineering project assessment at Al-Muthana Airport in Baghdad, Iraq, has been studied using a 3D electrical resistivity imaging survey. The site investigation is crucial for assessing the future of the region's infrastructures since it reveals the location of buried facilities or weak zones below the surface and measures localized groundwater levels. Wenner-Schlumberger array was used to conduct four parallel 2D electrical resistivity spreads (MU1 to MU4). Each spread line was 100 m in length with 1 m electrode spacing and an average spacing of 9 meters between any two adjacent lines. The depth of the investigation was around 23.8 m. Survey lines were drawn going from northwest to southeast. These spreads were combined to prov

Visible light communication (VLC) is an upcoming wireless technology for next-generation communication for high-speed data transmission. It has the potential for capacity enhancement due to its characteristic large bandwidth. Concerning signal processing and suitable transceiver design for the VLC application, an amplification-based optical transceiver is proposed in this article. The transmitter consists of a driver and laser diode as the light source, while the receiver contains a photodiode and signal amplifying circuit. The design model is proposed for its simplicity in replacing the trans-impedance and transconductance circuits of the conventional modules by a simple amplification circuit and interface converter. Th

Background: Varicose veins are common in Iraq. Increasing incidence is associated with available jobs of bodyguards, barbers and computer workers.

Objectives: To highlight the frequency, presentation, methods of accurate diagnosis and surgical procedures which are commonly used by Vascular Surgeons in Medical City Teaching Complex, Al-Shaheed Ghazi Al-Hariri Subspecialties hospital and to compare this study with other international studies.

Patients and methods:  This is a retrospective study of hundred patients with varicose veins, who were admitted and surgically treated at Al-Shaheed Ghazi Al-Hariri subspecialties hospital during one year period (1st of July 2010