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 Jul 15 2025
Journal Name
Journal Of The College Of Basic Education
Objective trends of university theses and dissertations of the College of Political Science at the University of Baghdad: an analytical study
...Show More Authors

The research sought to identify the objective trends of postgraduate students at the College of Political Science - University of Baghdad for the period from 2000-2012 through the objective trends of university theses and dissertations and what are the most and least studied topics, with a re-adjustment of previously studied topics towards topics that serve issues of concern to society and avoiding topics that have been studied a lot to avoid repetition. The research came out with the following results, the most prominent of which are: The total number of what was accomplished in this college is 401 theses and dissertations, and the dissertations had the largest share of them, as their percentage reached 69%, with 275 theses compared to 126

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
...Show More Authors

    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Financial reporting of grants and assistance in self-financing units according IAS 20
...Show More Authors

The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.

The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
التعلم ألمنظمي وأثره في نجاح المنظمات دراسة ميدانية في شركات وزارة الأعمار والإسكان في العراق
...Show More Authors

 

The world witness quality jumps under radical change in the management and work styles, through adopting organizational learning as a process of continuous improvements in response to environmental stimulus, in the knowledge age and turbulent competitive environment the organizational success concept is shift from the view narrow for financial performance and marketshare to long term view which focus on building strategic capabilities that provide a sustainable competitive advantage.

Considering the strategic role assumed for the companies of the Ministry of Construction and Housing to play it, these companies have been chosen to be the field in which questions of th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Quality of Health Service in Primary Health Care Centers / Case Study in Family Medicine Centers in Baghdad
...Show More Authors

The aim of this research is to identify the level of health services provided in the health centers operating in the family medicine system in Baghdad, and to determine the extent to which these health centers are applied to the internationally recognized standards , "Defining the quality of service gap between health care centers operating in the family medicine system and the standards adopted by the corresponding international centers (Al-Shabab Model Family Medicine Center, Al-Jahad Family Health Center, Al-Adhamiya Family Health Center, Al-Zawiya Family Health Center), and in view of what our health institutions are facing. The family of primary health care centers has difficulties, obstacles and challenges such as the diffi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 03 2025
Journal Name
Journal Of Biotechnology Research Center
The Link between NAFLD and Colorectal Cancer: Insights from Liver Function Enzymes and Serum Biomarkers in a Case-Control Study
...Show More Authors

Background: Colorectal cancer (CRC) is a major killer, and nonalcoholic fatty liver disease (NAFLD) affects almost one-quarter of the global population. The aim of the study is to Investigate the correlation between nonalcoholic fatty liver disease (NAFLD) and an increased risk of colorectal cancer (CRC), as well as the relationship between liver function enzymes and specific serum biomarkers in CRC patients with NAFLD. Methods: A case-control study involving 60 participants was conducted from February to August 2022. The patients with colon cancer were examined at Baghdad Medical City's Al-Amal Hospital for Radiation and Nuclear Medicine and Oncology Teaching Hospital, and blood samples were taken. Thirty patients with NAFLD who ha

... Show More
View Publication
Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Assessment of Human Investment Efficiency in the Private University Teaching according to the strategy of Higher Education in Iraq and chosen Colleges))
...Show More Authors

Abstract:

the current research aims at analyzing the efficiency of the private university teaching  that recently expanded after 2003 ,;besides , the commitment of the private colleges ,definitely Al-Maamun and Al-Mansour colleges with strategy  of the ministry of higher  education and scientific  research.  This could be done through many indications that measure the efficiency of the  private university teaching , including ( the indication of  the efficiency of   using human resources and efficiency  in using  the materialistic indications.  But the human efficiency in these colleges , including the sample  of the research ( Maamun 

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
Develop design interior spaces for children's theater halls in Baghdad: إخلاص عبد سلمان
...Show More Authors

The research is marked by (Development Design Interior spaces for children's theater halls in the city of Baghdad). Which consists of four chapters, namely, the first chapter the research problem and the need for him, which included identifying the research problem and of poor achievement of aesthetic values and functional at the scene of the child and its significance in that it is a way of cultural entertainment education of the child and its objectives as it aims to evelop interiors for children's theater, and its limits. Theater Magic Lantern in the city of Baghdad, the second chapter addressed the theoretical framework, which consists of the psychology of the child, and space Children's Theatre and types, forms of children's theater

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
...Show More Authors

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Population Therapeutics And Clinical Pharmacology
Accuracy of Office Hysteroscopy in Diagnosis of Endometrial Pathologies Compared to Ultrasound and Histopathology in Baghdad Teaching Hospital
...Show More Authors

Background: Menstrual problems with all manifestations ranging from life-threatening bleeding to amen- orrhea are considered patterns of abnormal uterine bleeding (AUB), which is until now a popular reason for referral to the gynaecologic clinic and requires a special diagnostic tool. Objective: To assess the accuracy of hysteroscopy in diagnosing endometrial pathologies and to compare it with sonographic and histopathologic reports. Patients and Methods: A prospective study conducted in the Baghdad Teaching Hospital on 60 Iraqi females having varying complaints from abnormal uterine bleeding in pre- and post-menopausal women, infertility, and chronic pelvic pain with normal or abnormal ultrasound findings. Office hysteroscopy was done and

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref