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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
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
An Experimental Study on Electrochemical Grinding Parameters on Hardness and Material Removal Rate for Stainless Steel 316
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Electrochemical Grinding (ECG) process is a mechanically assisted electrochemical process for material processing. The process is able to successfully machine electrically conducting harder materials at faster rate with improved surface finish and dimensional control. This research studies the effect of applied current, electrolyte concentration, spindle speed and the gap between workpiece and tool on hardness and material removal rate during electrochemical grinding for stainless steel 316. The characteristic features of the electrochemical grinding process are explored through Taguchi-design-based experimental studies. The better hardness can be obtained at 10 A of the current, 150 g/l of the electrolyte concentration, 0.3 mm of gap an

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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Encoding errors in reading the first grade of primary (analytical study)
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    Aims current research to identify the mistakes coding contained in the reading first grade. Encoding knew that he had failed in Retrieval or identifying information, the researcher diagnosis of mistakes and presented to a group of teachers first grade and they have an appropriate adjustment and using the percentage shows that the agreement on the mistakes ratio and adjusted researcher recommended a set of proposals and recommendations can work out the future for the advancement of scientific level

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
ž (( The role of Organisational learning in building a talent management strategies Applied research in the Ministry of Science and Technology ))
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The aims of the research is to know the role of Organisational learning in building talent management strategies in the Ministry of Science and Technology , where we see the challenges facing organizations today dictate now and in the future activation of scientific expertise to meet these challenges and the dissemination of these concepts within the priorities and data organizational culture of these organizations despite having a lot of the importance of organizational knowledge and learning applications .Despite learning and adopting some of the organizations have to enhance their competitiveness, we find a lot of organizations, including (The ministry researched) still do not realize the importance of the role of organization

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
The Functional Construction of Advertisements in the Iraqi Press Websites
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Communication and media technologies have seen several changes in the last two decades. These changes put the basis for the emergence of communicative and media practices on several levels including political, economic, technological and artistic. And these, in turn, led to the emergence of new media trends and phenomena in various areas of media worthily to be studied and researched for example online advertisings.                                                                                          Online advert

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
apply Six Sigma in improving the quality of projects added expert system )Applied research(
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Construction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.

Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.

The idea of the research came after the need to improve the performance o

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Publication Date
Tue Jan 18 2022
Journal Name
Webology
Ethical Perception of Leadership and Responsible Behavior: An Exploratory Study of Leaders of Public Organizations in Iraq
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The study aimed to identify the effect of the ethical perception of a sample of managers in public organizations on responsible behavior in light of the rapid changes taking place in the external environment. To achieve this, the researcher followed the descriptive analytical approach by applying a questionnaire of two parts. The first part dealt with the ethical perception according to the scale of Johnson (2015), which consisted of (22) items. The second part dealt with measuring responsible behavior, which consisted of (20) items based on the scale of Development of Ethical Behavior (Narvaez, 2006) for a sample of (125) respondents randomly chosen. The results showed that the estimation degree of managers in public governmental o

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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Health Follow up and Weight Control for Women with Osteoporosis in Baqubah City
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Objective(s): assessment of  the health follow up and weight control for women with osteoporosis and find out the relationship between their health follow up and weight control and their socio-demographic characteristics.

Methodology: A descriptive study was conducted on women with osteoporosis for the period of September, 26th 2020 to Jun, 20th 2021. Non- probability (convenient) sample of (70) women with osteoporosis selected from (5) Private Clinics for Joints and Fractures in Baqubah City. A questionnaire was designed though extensive review of literatures and it consists of three parts: the first part includes women’s socio demographic characteristics, the second part inclu

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Publication Date
Fri Jun 04 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education (turcomat)
Measuring range the application of Organizational Identification philosophy in the Zain Company for Communications
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This study attempts to test the possibility of developing organizational performance in Zain Telecom by adapting the philosophy and concept of Organizational Identification and its dimensions, the most important of which are (Organizational Identification, organizational loyalty, organizational affiliation).To achieve the goal, the research relied on the questionnaire method, which is one of the methods of collecting information in field studies.

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Conversion Rate from Laparoscopic to open Cholecystectomy in AL-kindy Teaching Hospital, Baghdad
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Background: laparoscopic cholecystectomy (LC) is getting popularity for the treating of symptomatic gall bladder disease; conversion from laparoscopic to open cholecystectomy (OC) is also common.

Objective : To find out the prevalence of causes, risk factors of conversion from LC to OC among  patient suffering from gall bladder disease, and  to explore the most common causes of conversion from laparoscopic to open cholecystectomy.

Methods: This prospective study was conducted in the department of general surgery at Alkindy teaching hospital from first of January 2016 to the end of December 2017 .Nine hundred twenty patient were included. Patient age, gender, his

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Maximum bite force in relation to maximum mouth opening among primary school children
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Background: The vertical distance between the upper and lower incisal edge of the central incisors when the mouth is opened as wide as possible is called maximum mouth opening (MMO). Any pathological change in the masticatory system had a direct effect on the maximal mouth opening. The aim of this study was to evaluate the relationship between the maximum bite force and the maximum mouth opening among group of children. Materials and methods: Four hundred children of both genders were included in this study, their age ranged from eight to ten years. Anterior and posterior (right, left) bite force were measured using bite force sensor. Maximum mouth opening was evaluated by electronic digital caliper. Data was statistically analyzed by de

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