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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 Jul 04 2012
Journal Name
J Bagh College Dentistry
Azithomycin as an adjunctive to non-surgical treatment in comparison with doxycycline in chronic periodontitis patients: 2-months randomized clinical trial
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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Experimental Evaluation of Stability and Rheological Properties of Foam Cement for Oil Wells
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Oilwell cementing operations are crucial for drilling and completion, preserving the well's productive life. However, weak and permeable formations pose a high risk of cement slurry loss, leading to failure. Lightweight cement, like foamed cement, is used to avoid these difficulties. This study is focused on creating a range of foamed slurry densities and examining the effect of gas concentration on their rheological properties. The foaming agent and foam stabilizer are tested, and the optimal concentration is determined to be 2% and 0.12%, respectively, by the weight of the cement.

Furthermore, the construction of samples of foam cement with different densities (0.8, 1.0, 1.2, 1.4, and 1.6) g/cc is performed to f

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Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Physics: Conference Series
Influence of grid-orientation effect on modeling of Iraqi oil field: case studies
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Abstract<p>Reservoir simulation models are utilized by oil and gas companies with a purpose to develop fields. Expansions and improvements in simulation software have lessened the time to develop a model. Simulating the reservoir aims to realize fluid flow, physical, and chemical procedures happening in a hydrocarbon reservoir adequately well for the reason of improving hydrocarbon recovery under various working stipulations. Grid-orientation effects are complicated problem in numerical reservoir simulation. These influences were coming when utilized of numerical utilization mechanism to conditions characterizing physically inconstant displacement procedure. These impacts happen in an assortment</p> ... Show More
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Publication Date
Tue Sep 29 2020
Journal Name
Reaction Kinetics, Mechanisms And Catalysis
Development of two-step noncatalytic esterification of waste cooking oil for biodiesel preparation
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An innovative two-step noncatalytic esterifcation technique was proposed to synthesize alkyl esters from free fatty acids simulated in waste cooking oil, as a pretreatment process for biodiesel production, without adding any catalyst under normal conditions of pressure and temperature. The efect of methanol:oil molar ratio, reaction time, mixing rate, and reaction temperature were investigated. The results confrmed that the conversion of the reaction was increased when increasing the methanol molar ratio and decreased in prolonged reaction temperature. High conversion (94.545%) was successfully achieved at optimized conditions of 115:1, 65:1 methanol:oil molar ratio in the frst step and second step, respectively, other conditions i

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Preparation and Characterization of Bimetallic Catalyst (NiO – CoO) for Desulfurization of Gas Oil
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In this study NiO - CoO bimetallic catalysts are prepared with two Ni/Co ratios (70:30 and 80: 20) using the precipitation method of nitrate salts. The effects of Ni /Co ratio and preparation methods on the catalyst are analyzed by using different characterization techniques, i.e. atomic absorption (AA) , XRD, surface area and pore volume measurements according to the BET method . The results indicate that the best catalyst is the one containing the percentage of Ni :Co ( 70 : 30 ). Experiments indicate that the optimal conditions to prepare catalyst are stirring for three hours at a temperature of 60oC of the preparation , pH= (8-9) , calcination temperature at 400oC for two hours

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Publication Date
Thu Dec 15 2022
Journal Name
Bionatura
Antibiogram of Eucalyptus and Sesame seed oil against clinical isolates of Pseudomonas aeruginosa
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Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Effect and UtilIzation of Crude oil on Some of Fungi Isolated From Soil
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        The present study was conducted  to reveal the effect of crude oil  on some  fungal species  isolation from soil in order to evaluate the role of these fungi   in environmental  balance of soil . The results showed a variation in numbers and  percentage of  the fungal  isolates  Aspergillus fumigatus dominated over all   isolates with  a frequency of  (32.47) . In  respect  of  the effect of  different  concentrations of the crude oil,  low concentrations (0.05, 0.1) %  showed no    effect  on radial growth ( mean colony diameter) of the isolated fungi grown &nbs

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Publication Date
Mon Apr 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Consequences of Soil Crude Oil Pollution on Some Wood Properties of Olive Trees
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  To enlighten the extent of crude oil pollution effects on some anatomical characteristics of olive plant (Olea europaea ). Two years - old seedlings were chosen to grow under 5 levels of pollution (0.0, 0.5, 1.0, 2.0, and 3.0, liter/ plant). The experiment has been conducted in the experimental field of Natural History Research Center and Museum, University of Baghdad. It was designed as CRD experiment. Testing wood specimens were prepared after 2.5 years of growth. Fiber length, width, wall thickness, and wood specific gravity were measured. Results showed that olive plants could not resist the highest level ( 3 liters / plant ) of pollution .Fiber length was the most  affected property by treatment. All fiber dimensions wer

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Comparative Anatomical Study of Petioles to Thirteen Taxa for Scutellaria L. (Labiatae) in Iraq
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   Petioles of nine species and four subspecies for Scutellaria L. which are growing wildly in Iraq were studied anatomically. Systmatic importance for the cross sections of those petioles were found. The winged petioles were seen in all taxa but they were different in their shapes , some of them U – shaped but they were semi ellipsoid in others , also they were different in their numbers of vascular bundles in the wings , and the shapes of central vascular bundles , so those  taxa were divided into groups .

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
A computer experiment to study the charging process of dust grains in negative ion plasma
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This work presents a computer studying to simulate the charging process of a dust grain immersed in plasma with negative ions. The study based on the discrete charging model. The model was developed to take into account the effect of negative ions on charging process of dust grain.
The model was translated to a numerical calculation by using computer programs. The program of model has been written with FORTRAN programming language to calculate the charging process for a dust particle in plasma with negative ion, the time distribution of a dust charge, number charge equilibrium and charging time for different value of ηe (ratio of number density of electron to number density of positive ion).

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