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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
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using the Balanced Performance Approach to Increase the Effectiveness of Strategic Planning in order to Maximize the Job Satisfaction Rates at the Faculties of Bisha University
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Purpose: To use the balanced measurement approach as a strategic link for increasing the effectiveness of strategic planning in the direction of achieving satisfaction rates at Bisha University in Saudi Arabia

Design / methodology / approach –The questionnaire survey was used to collect the data of the study from the faculty members at University of Bisha.

Findings –Prove the assumption that the use of the balanced measurement approach - as a strategic planning tool - leads to maximize the satisfaction rates among faculty members at the University of Bisha.

Research limitations/implications-  adopt effective strategic planning in order to achieve

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Principles of war and jihad to protect the environment and civilians in times of war in Islamic Sharia
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Research summary

Islam protects the environment and civilians in peace and war, and in international humanitarian law protection of the environment and civilians in international conflicts only. As for wars and internal conflicts, it is not within the jurisdiction of international humanitarian law. In Islamic law, the principles of protecting the environment and civilians are fixed in all wars and conflicts, whether internal or external, local. or international.

Islam laid down moral principles in war, including:

- Preserving the environment and avoiding corruption in the land by burning trees and killing animals unnecessarily.

- Not to be exposed to non-combatants, including women, boys, the elderly, the disa

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development means in Iraqi commercial banks to reduce unemployment: A sample of private commercial banks in Iraq
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Many economists believe that the development and promotion of small and medium-sized enterprises is one of the most important sources of economic and social development in countries in general and in developing countries in particular. This is considered to be an essential starting point for increasing production capacity and contributing to tackling poverty and unemployment. In view of the importance of these projects, most developing countries have concentrated their efforts on them. They have encouraged the establishment of small and medium industries, especially after they have proved their ability and efficiency in dealing with the major problems facing different economies.

The banking system plays an important role by finan

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Publication Date
Thu Aug 13 2020
Journal Name
Asia Pacific Journal Of Molecular Biology And Biotechnology
The anticancer molecular mechanism of Carnosol in human cervical cancer cells: An in vitro study
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Carnosol, a phenolic diterpene, is one of the effective anticancer agents naturally occurring in rosemary, sage, parsley, and oregano. The chemoresistance problem increased with the routinely used chemotherapy. Therefore, the efforts to find a substitute with safe and low cost have become crucial worldwide. The current study attempts to inspect the anticancer molecular mechanisms of Carnosol on modulating up- and down- regulation of multiple genetic carcinogenesis pathways. The cytotoxicity of Carnosol on Hela cells was evaluated by MTS assay. Flow cytometry was used to assess apoptosis and cell cycle arrest. The apoptotic morphological changes were obvious by dual apoptosis assay. The differential gene expression after treatment wi

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Secondary Schools Students' Exposure to Risk Factors in Al-Najaf City
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Objective: The study aim to evaluate secondary schools students' exposure to risk factors in Al-Najaf City. Methodology: Descriptive study conducted in Al- Najaf City/Iraq on students at secondary schools, those aged (12-24) years old, for the period from the 13ed of November 2015 and up to 4ed of August 2015. The sample included secondary school from those schools . Data is collected through a constructed questionnaire, reliability and students (intermediate and secondary) (540) student; (270) male and (270) females who are selected randomly content validity process has been determined for the instrument. Dat

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of investment in the marsh : a case study in the Marshlands of Maysan
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The search aims to find out the most important requirements for the success of marshes investment and maximize the expected returns of investment was marked by a problem find aquestion for availability requirements necessary for the success of marshes investment has a research community owners decision in the province Maysan the most important conclusions to the search is that the investment great importance in support of the economy and raising the cultural and social level, there is no investment successful but only with configure the investment environment appropriate economic, social, cultural, political, and security ways. the most important recommendations are working on the provision of the investment environment appropria

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Grace in the Holy Quran: Objective study
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God is the source of every grace in which man lives and enjoys, and there is no one in the world told himself that created and destined and ridiculed and found out of nothing God Almighty alone.
The grace is an affliction from God Almighty, when God Almighty blesses his servant with money or children and others, the slave thinks the acceptance of God Almighty, but may be a source of affliction and scrutiny.

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Publication Date
Mon Apr 06 2020
Journal Name
Asian Journal Of Civil Engineering
Integrated project delivery (IPD) method with BIM to improve the project performance: a case study in the Republic of Iraq
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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of IL-33 and IL-1R4 in Iraqi Rheumatoid Arthritis Female Patient's with and without Dyslipidemia Prone to Atherosclerosis
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   This study is planned to find relationship between interleukin-33 (IL-33) with its receptor interleukin-1 receptor 4 (IL-1R4), and assurance IL-33/IL-1R4 proportion as biomarker to atherosclerosisin rheumatoid arthritis (RA) Iraqi females patients with and without dyslipidemia. This study was attempted at Baghdad Teaching Hospital included 60 females patients with RA that were isolated into: 30 patients with dyslipidemia(G2), 30 patients without dyslipidemia(G3) and 30 individual as control group (G1) .Patients were experiencing treatment by methortexiene medication, analyzed by rheumatoid factor(RF) and erythrocyte sedimentation rate( ESR) tests. All patients and control groups age ranged from (30-55) years. The results sho

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
A comparison and classification of land use land cover to estimate their effect on environment: case study in Baghdad city
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Abstract<p>This study compared and classified of land use and land cover changes by using Remote Sensing (RS) and Geographic Information Systems (GIS) on two cities (Al-Saydiya city and Al-Hurriya) in Baghdad province, capital of Iraq. In this study, Landsat satellite image for 2020 were used for (Land Use/Land Cover) classification. The change in the size of the surface area of each class in the Al-Saydiya city and Al-Hurriya cities was also calculated to estimate their effect on environment. The major change identified, in the study, was in agricultural area in Al-Saydiya city compare with Al-Hurriya city in Baghdad province. The results of the research showed that the percentage of the green </p> ... Show More
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