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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)
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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

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Fabrication and Characterization of Nanofibers Membranes using Electrospinning Technology for Oil Removal
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Oily wastewater is one of the most challenging streams to deal with especially if the oil exists in emulsified form. In this study, electrospinning method was used to prepare nanofiberous polyvinylidene fluoride (PVDF) membranes and study their performance in oil removal. Graphene particles were embedded in the electrospun PVDF membrane to enhance the efficiency of the membranes. The prepared membranes were characterized using a scanning electron microscopy (SEM) to verify the graphene stabilization on the surface of the membrane homogeneously; while FTIR was used to detect the functional groups on the membrane surface. The membrane wettability was assessed by measuring the contact angle. The PVDF and PVDF / Graphene membranes efficiency

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Specifying Quality of a Tight Oil Reservoir through 3-D Reservoir Modeling
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Increasing hydrocarbon recovery from tight reservoirs is an essential goal of oil industry in the recent years. Building real dynamic simulation models and selecting and designing suitable development strategies for such reservoirs need basically to construct accurate structural static model construction. The uncertainties in building 3-D reservoir models are a real challenge for such micro to nano pore scale structure. Based on data from 24 wells distributed throughout the Sadi tight formation. An application of building a 3-D static model for a tight limestone oil reservoir in Iraq is presented in this study. The most common uncertainties confronted while building the model were illustrated. Such as accurate estimations of cut-off

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Publication Date
Sun Nov 01 2015
Journal Name
Energy Conversion And Management
Laminar convective heat transfer of hexylamine-treated MWCNTs-based turbine oil nanofluid
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Multi-walled carbon nanotubes (MWCNTs) were functionalized by hexylamine (HA) in a promising, cost-effective, rapid and microwave-assisted approach. In order to decrease defects and remove acid-treatment stage, functionalization of MWCNTs with HA was carried out in the presence of diazonium reaction. Surface functionality groups and morphology of chemically-functionalized MWCNTS were characterized by FTIR, Raman spectroscopy, thermogravimetric analysis (DTG), and transmission electron microscopy (TEM). To reach a promising dispersibility in oil media, MWCNTs were functionalized with HA. While the cylindrical structures of MWCNTs were remained reasonably intact, characterization results consistently confirmed the sidewall-functionalization o

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Publication Date
Wed Jan 01 2020
Journal Name
Methods And Objects Of Chemical Analysis
Predicting The Composition Of Qurna Crude Oil Fraction By Ternary Composition Diagram
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With a goal to identify, and ultimately removing from the oil fraction, the carcinogenic components, an oil fraction oil has been analyzed into a main three hydrocarbon groups, paraffins, aromatics, and polycyclic saturates. A multi-stage adsorption apparatus has been used. Four units of 300 g alumina each seems to be sufficient for removing the polynuclear aromatics from 75 g of an oil fraction boiling between 365-375 °C from Qurna crude oil. The usefulness of the ternary diagram for analyzing the oil fraction to the three hydrocarbons groups has been studied and verified. An experimentally based linear relationship of density and refractive index was established to enable of identifying the composition of an oil fraction using th

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Petroleum Research And Studies
Modeling of Oil Viscosity for Southern Iraqi Reservoirs using Neural Network Method
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The calculation of the oil density is more complex due to a wide range of pressuresand temperatures, which are always determined by specific conditions, pressure andtemperature. Therefore, the calculations that depend on oil components are moreaccurate and easier in finding such kind of requirements. The analyses of twenty liveoil samples are utilized. The three parameters Peng Robinson equation of state istuned to get match between measured and calculated oil viscosity. The Lohrenz-Bray-Clark (LBC) viscosity calculation technique is adopted to calculate the viscosity of oilfrom the given composition, pressure and temperature for 20 samples. The tunedequation of state is used to generate oil viscosity values for a range of temperatu

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Publication Date
Sun Dec 30 2007
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Continuous De-emulsification of Crude Oil Using Packed Column Under Various Conditions
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This research dealt with desalting of East Baghdad crude oil using pellets of either anionic, PVC, quartz, PE, PP or
nonionic at different temperature ranging from 30 to 80 °C, pH from 6 to 8, time from 2 to 20 minutes, volume percent
washing water from 5 to 25% and fluid velocity from 0.5 to 0.8 m/s under voltage from 2 to 6 kV and / or using additives
such as alkyl benzene sulphonate or sodium stearate. The optimum conditions and materials were reported to remove
most of water from East Baghdad wet crude oil.

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
The Educational Role of Children's Programs in Libyan TV An Analytical -Field Study of "Flowers of Life" Program
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Television contributes children the acquisition of knowledge, moral and social values through programs that are offered to them and the extent of the focus on the effective aspects of life in the age of the target stage. The subject of this research aims to know the children programs in Libya television through a comprehensive analytical study of the program entitled “zihur al-hayat” within the broadcast season from April 1, 2004 to June 30, 2004. It also focuses on trying to identify the Libyan television policy in broadcast educational content through the children's programs in the prevailing political and social conditions during the period of study as well as knowing the opinions of the children's sample under study in Al-Baidhaa

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tasks Implemented by Internal Auditors when Developing and Executing Business Continuity and Recovery Plan to Face the COVID-19 crisis
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The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to en

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Publication Date
Fri Jan 12 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Are Newly Graduated Pharmacists Competent to Perform Adequately in Hospitals? A Qualitative Study
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Objectives: To assess the qualifications and performance of newly graduated pharmacists and explore factors that affect their performance in public hospitals. Methods: This qualitative study included face-to-face, semi-structured interviews with hospital practitioner pharmacists. It was conducted between March and May 2023 in Kerbala province, Iraq. The participating pharmacists were selected purposefully because they had three or more years of work experience at governmental hospitals. The audio-recording interviews were transcribed. Thematic analyses were used to generate themes and subthemes from the interviews. Results: Twenty-seven hospital pharmacists participated in this study. The study found that there are several factors t

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Publication Date
Tue Aug 30 2022
Journal Name
Gsc Biological And Pharmaceutical Sciences
Histological study to the tongue for the guinea pig (Cavia porcellus) in Iraq
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The tongue is one of the important organs of vertebrates, as it plays an important role in the process of food intake, absorption and swallowing, It varies the morphological according to the organism, the habitat, and the nature of the food for it. The aim of the study is to reveal the histologist structure of the tongue of the guinea pig(Cavia porcellus), where we took three samples of adult males, and crosses the tongue similar to rodents, except for some differences in terms of the epithelial layers, mucosa, the muscular layer, the number of tongue layers and the spread of papillae on the tongue, which is, differences due to adaptation to the habitat and their diet.

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