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
Fri May 05 2023
Journal Name
International Journal Of Professional Business Review
Optimal no. Of Crew in a Workshop Subject to Minimize the Total Cost
...Show More Authors

Purpose: The main objective of this paper is, to determine the optimal no. of technicians’ men in a workshop crew of an Industrial System.   Theoretical framework: The purpose of applying these tools is to explore their ability to reduce costs and improvements that can be obtained in the process of providing services to the end customer.   Design/methodology/approach: The literature structure review was built from analyzing 12 of scientific papers and books, from web sciences and the Elsevier database. The papers were analyzed from descriptive, methodologic, and citation characteristics.   Finding:  By applying the equation model of the paper, the optimal no. of technician men in the crew of the workshop can be determined when

... Show More
View Publication
Scopus Crossref
Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Modeling the Contamination of Soil Adjacent to Mohammed AL-Qassim Highway in Baghdad
...Show More Authors

The aim of this paper is to estimate the concentrations of some heavy metals in Mohammed AL-Qassim Highway in Baghdad city for different distances by using the polynomial interpolation method for functions passing from the data, which is proposed by using the MATLAB software. The sample soil in this paper was taken from the surface layer (0-25 cm depth) at the two sides of the road with four distances (1.5, 10, 25 and 60 m) in each  side of the road. Using this method, we can find the concentrations of heavy metals in the soil at any depth and time without using the laboratory, so this method reduces the time, effort and costs of conducting laboratory analyzes.

Preview PDF
Scopus (5)
Crossref (2)
Scopus Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Numerical Analysis of Under-Reamed Pile Subjected to Dynamic Loading in Sandy Soil
...Show More Authors
Abstract<p>Under-reamed piles are piles with enlarged bases, which may be single bulb or multi bulbs. Such piles are suitable for resisting considerable soil movement of filed up ground, soft clay, and loose sand and have the advantages of increasing the soil strength and decreasing the displacement. In the present study, the finite element method was used to analyse the performance of a single pile with under-reamed bulbs of different shapes, that is, single cone, double cone, and half and full sphere, embedded in homogeneous, poorly graded sandy soil. The model of under-reamed pile was made of reinforced concrete and the bulb located at the middle of the embedded length of the pile. The dynami</p> ... Show More
View Publication Preview PDF
Scopus (22)
Crossref (18)
Scopus Crossref
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the Zakat Fund in financing entrepreneurial projects to achieve development
...Show More Authors

            This study aims to identify how the Zakat Fund contributes to financing entrepreneurial projects; and the role that these projects play in achieving economic and social development, despite the importance that contracting projects have in most countries as the main engine of growth; however, they still face many challenges that In the forefront of which is the challenge of obtaining financing; in this regard, it is possible to resort to the use of Zakat funds in the Islamic economy as it is a funding source that is closely proportional to the characteristics and goals of entrepreneurial projects in achieving development;

   &nbsp

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Response of Piles Group embedded in Sandy Soil with Cavities to Seismic Loading
...Show More Authors

Crossref (1)
Scopus Crossref
Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Experimental Investigation of Under Reamed Pile Subjected to Dynamic Loading in Sandy Soil
...Show More Authors
Abstract<p>This paper presents an experimental study between uniform pile and different types of under-reamed pile, single bulb. The under-reamed piles are piles with enlarged bases that are suitable to resist considerable movement of the ground, filed up ground, soft clay, and loose sand which have advantages to increase the soil strength, uplift capacity, and decrease the displacement. In the present study, there are experimental analyze to performance the suitable under-reamed type under sinusoidal load from vertical vibration (motor-oscillator was mounted directly on the pile cap. The main finding of this work is that the pile capacity increases with the ream and that all stress values of so</p> ... Show More
View Publication
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Diagnosis of the reality of marketing knowledge management"A survey of the views of a sample of telecom operatorsIn the city of Sulaymaniyah "
...Show More Authors

This research aimed to diagnose the perception based on Telecommunications of Iraq to the importance of activating knowledge management marketing in possession, as well as Indication of impediments to activate the management of marketing knowledge in the researched companies, also aimed to show the extent of the existence of significant differences in perception based on Telecommunications Iraqi importance of activating the management marketing knowledge in possession. To achieve the objectives of this research, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunication

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study of Fatigue Fractography of Mild Steel Used in Automotive Industry
...Show More Authors

Fatigue failure is almost considered as the predominant problem affecting automotive parts under dynamic loading condition. Thus, more understanding of crack behavior during fatigue can strongly help in finding the proper mechanism to avoid the final fracture and extent the service life of components. The main goal of this paper is to study the fracture behavior of low carbon steel which is used mostly in automotive industry. For this purpose, the fractography of samples subjected to high and low stress levels in fatigue test then was evaluated and analyzed. Hardness and tensile tests were carried out to determine the properties of used steel. Also, the samples were characterized by microstructure test and XRD analysis to examine the con

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Teaching Practices of Science and Mathematics Teachers Based on the National Framework for Future Skills in the Omani School
...Show More Authors

Abstract

The research aims to identify the level of effectiveness of the teaching practices of science and mathematics teachers in light of the national framework for future skills in Omani schools. To achieve the objectives of the study, the researchers used the descriptive approach, as he designed a note card consisting of (30) phrases distributed on three axes: basic skills, practical skills, and technical skills. After verifying the validity and reliability of the tools, they were applied to a sample of (116) teachers. The results of the research revealed that the level of effectiveness of the teaching practices of mathematics teachers has recorded a medium degree with a mean (3.05). The results a

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 22 2021
Journal Name
Antibiotics
Classic vs. Novel Antibacterial Approaches for Eradicating Dental Biofilm as Adjunct to Periodontal Debridement: An Evidence-Based Overview
...Show More Authors

Periodontitis is a multifactorial chronic inflammatory disease that affects tooth-supporting soft/hard tissues of the dentition. The dental plaque biofilm is considered as a primary etiological factor in susceptible patients; however, other factors contribute to progression, such as diabetes and smoking. Current management utilizes mechanical biofilm removal as the gold standard of treatment. Antibacterial agents might be indicated in certain conditions as an adjunct to this mechanical approach. However, in view of the growing concern about bacterial resistance, alternative approaches have been investigated. Currently, a range of antimicrobial agents and protocols have been used in clinical management, but these remain largely non-v

... Show More
View Publication Preview PDF
Crossref (21)
Crossref