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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 Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Novel 1,3-Oxazepines Derived from Diamic Acid : N,N‾-Bis-(4-methyl phenyl ) pyromellitamic Diacid
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    The symmetrical N,N‾-Bis-(4-methyl phenyl) pyromellitamic diacid  (I) was synthesized from the reaction of toludine with pyromellitic dianhydride in dry acetone. Esterification of amic acid (I) with dimethyl sulphate in basic medium using acetone as a solvent give symmetrical N,N‾-bis-( 4- methyl phenyl ) pyromellitam diacetate (II).  The condensation of new ester with hydrazine hydrate in ethanol  leads to the formation symmetrical N,N‾-bis- (4-methyl phenyl) pyromellitamic hydrazide (III). New symmetrical 1,3-oxazepine derivatives (V)a-e  can be synthesized  from the reaction of the new synthesized Schiff bases (III)a-e (which are synthesized from the reaction new hydrazide

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Publication Date
Thu Mar 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some New Complexes With New Schiff Base Type (N2O2) Derived From Glyoxylic Acid and Ethylenediamine
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New tetradentate Schiff base [H2L] namely [2,2׳ -(ethane-1,2- diylbis (azan-1-ylylidene) diacetic acid)] was prepared from condensation of ethylenediamine with  glyoxylic acid  in ethanol as a solvent in presence of drops of 48% HBr .The structure of ligand (H2L) was characterized by,F-IR, U.V-Vis.,1H-,13C-NMR, pectrophotometer,melting point and elemental microanalysis C.H.N.  Metal complexes of the ligand (H2L) in general Molecular formula [M(L)(H2O)2], where M=  Co(II), Ni(II), Cu(II), Mn(II) and Hg(II); L=(C6H8N2O4) were synthesized were characterized by, Atomic absorption, F-IR, U.V-Vis. spectra, molar conductivity and magnetic susceptibility.It was found that all the complexes showed octahedral geometries.And

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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
Finite Element Modeling of One-Way Recycled Aggregate Concrete Slabs Strengthened using Near-Surface Mounted CFRPs under Repeated Loading
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This study offers numerical simulation results using the ABAQUS/CAE version 2019 finite element computer application to examine the performance, and residual strength of eight recycle aggregate RC one-way slabs. Six strengthened by NSM CFRP plates were presented to study the impact of several parameters on their structural behavior. The experimental results of four selected slabs under monotonic load, plus one slab under repeated load, were validated numerically. Then the numerical analysis was extended to different parameters investigation, such as the impact of added CFRP length on ultimate load capacity and load-deflection response and the impact of concrete compressive strength value on the structural performance of

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Publication Date
Sat Sep 01 2018
Journal Name
Iraqi Journal Of Science
Estimate Antimicrobial activity and Anti-biofilm formation of bark Cinnamomum zeylanicum on Klebsiella pneumoniae isolated from Urinary Tract Infections
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Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Effect of Using Extra Fins on the Pin Fin Classic Geometry for Enhancement Heat Sink Performance using EGM Method
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In the present study, the effect of new cross-section fin geometries on overall thermal/fluid performance had been investigated. The cross-section included the base original geometry of (triangular, square, circular, and elliptical pin fins) by adding exterior extra fins along the sides of the origin fins. The present extra fins include rectangular extra fin of 2 mm (height) and 4 mm (width) and triangular extra fin of 2 mm (base) 4 mm (height). The use of entropy generation minimization method (EGM) allows the combined effect of thermal resistance and pressure drop to be assessed through the simultaneous interaction with the heat sink. A general dimensionless expression for the entropy generation rate is obtained by con

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of <i>Olea europea</i> L Extraction and TiO<sub>2</sub> Nanoparticles against <i>Pseudomonas aeruginosa</i>
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Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FAUNISTIC REVIEW OF THE GENUS CHAITOPHORUS KOCH, 1854 (APHIDIDAE, CHAITOPHORINAE, CHAITOPHORINI) WITH NEW RECORD SPECIES FOR IRAQ APHID FAUNA
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    A faunistic review of the genus Chaitophorus Koch, 1854, including four species in Iraq is given; the distribution data of each species and their hosts have been recorded. In this investigation the poplar leaf aphid Ch. populialbae (Boyer de Fonscolombe, 1841) is recorded here for the first time in Iraq on popular trees Populus euphratica Oliv. during the period from November 2016 to April 2017 in Baghdad province.

 

    A brief description for apterous viviparous female of this species is given; and a  key to the species of the genus Chaitophorus is constricted.

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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Ecological Engineering
Enhancing the Removal of Methyl Orange Dye by Electrocoagulation System with Nickel Foam Electrode – Optimization with Surface Response Methodology
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Azo dyes like methyl orange (MO) are very toxic components due to their recalcitrant properties which makes their removal from wastewater of textile industries a significant issue. The present study aimed to study their removal by utilizing aluminum and Ni foam (NiF) as anodes besides Fe foam electrodes as cathodes in an electrocoagulation (EC) system. Primary experiments were conducted using two Al anodes, two NiF anodes, or Al-NiF anodes to predict their advantages and drawbacks. It was concluded that the Al-NiF anodes were very effective in removing MO dye without long time of treatment or Ni leaching at in the case of adopting the Al-Al or NiF-NiF anodes, respectively. The structure and surface morphology of the NiF electrode were inves

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Publication Date
Sat Dec 01 2018
Journal Name
Engineering And Technology Journal
Comparison between the Biological Activity of Agaricus bisporus Fruiting Bodies and Albizzia lebbeck Leaves Extract against Different Pathogenic Microoganisms
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Publication Date
Fri Dec 20 2024
Journal Name
Baghdad Science Journal
Interference with quorum sensing of Klebsiella pneumoniae by some plant extracts can affect the biofilm formation and antibiotic resistance.
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Quorum sensing (QS) is a perfectly orchestrated molecular communication system. It is a boon for Klebsiella pneumoniae, and bane for the host. This system is believed to make K. pneumoniae a leading cause of multidrug-resistant (MDR) nosocomial infections. This study aimed to investigate the antibacterial and anti-biofilm potential of medicinal plant extracts through interfering with QS of K. pneumoniae. The effect of different concentrations of ethanolic extracts of cinnamon and clove on K. pneumoniae was determined by analyzing the growth curve, survival assay (MTT), Qualitative and quantitative biofilm formation, antibiotic resistance, along with studying gene expression of the genes encoding the above traits, using quantitative real tim

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