Preferred Language
Articles
/
jeasiq-2057
Extent of Iraqis oil companies commitment to implement internal control procedures in accordance to updated COSO framework (an applied study in Midland Oil Company)
...Show More Authors

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 was midland Oil Company, which is one of the Iraqi Oil Ministry formations. The sampling unit consisted of interviewing those responsible for the company's internal control system. The results indicated the weakness of the Iraqi midland Oil Company commitment to implement the internal control procedures in accordance with the integrated COSO framework for internal control in a relatively weak degree (about 25.67%). It is expected that the results of the current research will affect improving the commitment of midland Oil Company to the global frameworks of internal control, and the importance of cope with global developments related to internal control through the adoption and implementation of integrated global frameworks to improve internal control procedures. Lastly, the current research represents the first research interested in comparing internal control procedures in Iraqi oil companies with reliance on modern global frameworks as a basis for evaluation and comparison.

Paper type: Research paper

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
An Experimental Assessment of Iraqi Local Cement and Cement Slurry Design for Iraqi Oil Wells Using Cemcade
...Show More Authors

This effort is related to describe and assess the performance of the Iraqi cement sample planned for oil well-cementing jobs in Iraq. In this paper, major cementing properties which are thickening time, compressive strength, and free water in addition to the rheological properties and filtration of cement slurry underneath definite circumstances are experimentally tested. The consequences point to that the Iraqi cement after special additives encounter the requests of the API standards and can consequently is used in cementing jobs for oil wells. At this research, there is a comparative investigation established on experimental work on the effectiveness of some additives that considered as waste materials which are silica fume, bauxite,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Ambidexteritg leadership behaviors in organizational excellence Comparative : applied research in the two public companies, Al-Zawraa and the electrical and electronic industries
...Show More Authors

Business organizations strive to reach organizational excellence, in instruction to maintain their position in the market, so the research started from the problem of the weakness of the senior leaders in the two companies investigated in the management and sustainability of work, as well as their inability to face challenges that could affect the work of the two companies in the future, especially the lack of organizational of the future and the prediction of those events, so the two companies seek to explore and invest opportunities to achieve organizational excellence. The research aims to know the role of Ambidexterity  leadership behaviors in organizational excellence in my company .and create ideas that will achieve organizati

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Ability of the Independent Auditor to Audit the Application Requirements of Electronic Commerce
...Show More Authors

The purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.

The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Level of Educational Supervisors' Practices of Their Supervisory Duties According to The Requirements of Comprehensive Quality in Oman
...Show More Authors

The research aims to identify the level of educational supervisors' practices of their supervisory duties according to the requirements of comprehensive quality from the viewpoint of teachers in Oman. Moreover, identify the differences between the responses of the sample about these practices, which are attributed to gender, and years of experience. Thus, a questionnaire was administered to teachers, consisting of (48) items distributed on (5) main fields related to the educational supervisor's practices. The sample consisted of (220) teachers who were randomly chosen from the schools in Dhofar region. Data were analyzed using means, standard divisions, T-test, and One Way ANOVA. The research concluded that the level of educational super

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Qualification Of Human Resources To Apply Electronic Management A case study In The Ministry Of Science And Technology
...Show More Authors

     This research aims to shed light on the reality of the process of rehabilitation of human resources for the implementation of electronic management practice in the ministry, and availability requirements of the application of electronic management and diagnosis of the most important stages and steps that can be followed in the process of transition towards electronic management to keep abreast of developments in the field of information technology, has been the application of this research in the Ministry of science and technology on a group of heads of departments and directors of the people in the departments of the Ministry through the use of case study method, which includes cohabitation field intervi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 20 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF THE ELECTRONIC ENVIRONMENT ON WORK ETHICS (APPLIED RESEARCH IN THE NATIONAL INSURANCE COMPANY)
...Show More Authors

View Publication
Crossref
Publication Date
Sun Mar 30 2025
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determination of petrophysical properties of Sadi Formation in Halfaya oil field, southern Iraq
...Show More Authors

   This study aimed to evaluate the reservoir petrophysical properties (porosity, water saturation, and permeability) for optimal flow unit assessment within the Sadi Formation. Utilizing open hole logging data from five wells, the Sadi formation was divided into two rock units. The upper unit (A) is 45-50 meters thick, mainly consisting of limestone, mainly consisting of shaly limestone at the lower part. The lower unit (B) has a thickness of approximately 75-80 meters and is primarily composed of limestone, further subdivided into three subunits (B1, B2, B3). The average water resistivity is 0.04 ohm-m, and the average mud filtrate resistivity is 0.06 ohm-m. The Pickett plot was utilized to determine Archie parameters (tortuosit

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Phenomenology as an approach to seeing the aesthetics of ugliness in contemporary art designs
...Show More Authors

With a descriptive and analytical approach, it discusses the concept of phenomenology as an approach to seeing the aesthetics of ugliness as one of the concepts associated with the aesthetic experience in contemporary art designs, as it is the result of communication between artistic production and the recipient, which leads to creating a state of aesthetic pleasure. A phenomenological method is used to uncover the aesthetics of ugly and to connect ugliness and beauty since ugliness in aesthetics incorporates beauty as a modern aesthetic vision from the phenomenological perspective. The study investigated aesthetics as a phenomenon of perception, sensory knowledge, and the aesthetic response to the production of designs in contemporary a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Situation of Refugees and Displaced Women in Arab Countries during Conflicts According to the Perspective of the Arab Women's Organization
...Show More Authors

Abstract

The scope of the humanitarian tragedies in the Arab region has widened after the conflicts that erupted over the past years, exacerbation to include educational, cultural, and social dimensions, economic and moral aspects of the displaced families, especially after the emergence of terrorist organizations and sectarian conflicts which overthrew human and led to various political and demographic changes, forcing citizens to leave their homes, fleeing with their families from the danger of murder, terrorism, and violation to other safer areas inside or outside their countries. Women and children were the vast majority of the displaced who were subjected to great pressures, The host communities bore the pro

... Show More
View Publication
Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effects of Aloe vera Gel, Sesame Oil and Camphor Oil on Pseudomonas aeruginosa Isolated from Burnt Patients
...Show More Authors

Three isolates of  P. aeruginosa were isolated from burnt patients. The ability of these isolates for adhesion and formation of slime layer were tested, the result showed that all isolates were able to adherence on the smooth surface. The sensitivity of  P. aeruginosa isolates for antibiotics were tested , all isolates were sensitive  to Gentamycin, Piperacillin and Amikacin Ciprofloxacin, and  resist to Tetracyclin, Amoxicillin, Cephalexine , Ceftriaxone. Ciprofloxacin and Amikacin were found effective against P. aeruginosa isolates with MIC values of 3.8 μg/ ml for  Ciprofloxacin  and 0.244 μg/ ml for Amikacin The antibacterial effect of Different concentrations of Aloe

... Show More
View Publication Preview PDF
Crossref