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
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
Camille Ben Ziad and his Place in the Arab-Islamic Heritage (Historical Study)
...Show More Authors

In a quick reading of the character of Camille Ben Ziad al-Nekha al-Kufi al-Taabi, one of the most sincere companions of Imam Ali (peace be upon him), he enjoyed great status and status because he was one of the people of his people who lived alongside Imam Ali (peace be upon him) since his tribe migrated from Yemen to Kufa To this end, he became loyal during the reign of Imam Ali (peace be upon him), who is also a member of the delegation coming from Kufa to protest against the actions of the Wali of Kufa during the reign of Caliph Uthman ibn Affan. After the death of Caliph Uthman bin Affan, (Peace and blessings of Allaah be upon him) (Duaa kamil), one of the most famous and important supplications in Islamic history, and each one of u

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Psychological and Social Reasons Leading to Juveniles Delinquency: Psychological and Social Reasons Leading to Juveniles Delinquency
...Show More Authors

Abstract
Disturbs the social system in any society specially in Iraq other than
other Islamic and Arabic countries. That is according to the abnormal
conditions that Iraq has past through as wars and blockage, and lastly the
invasion. Therefore it has been necessary to put this phenomenon under
study and analysis to discover Juvenile Delinquency is one of the most
prominent social phenomenon that the important reasons behind it, and trying
to treat what can be treated of the effects of it upon society.
This study is mainly concerned with the explaining the social factors
leading toward juvenile delinquency trying to crystallize the problem of the
study in the following question: (What are the psychological,

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
A Try to combine more than approaches and competitive strategies to achieve a sustainable competitive advantage.
...Show More Authors

The objective of this research paper is two-fold. The first is a precise reading of the theoretical underpinnings of each of the strategic approaches: "Market approach" for (M. Porter), and the alternative resource-based approach (R B V), advocates for the idea that the two approaches are complementary. Secondly, we will discuss the possibility of combining the two competitive strategies: cost leadership and differentiation. Finally, we propose a consensual approach that we call "dual domination". 

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Aug 04 2025
Journal Name
Tanmiat Al-rafidain
The Effect of the Strategic Lens in Enhancing Organizational Immunity: An Analytical Study of the Opinions of A Sample of Administrative Leaders in Some Private Banks in Baghdad
...Show More Authors

View Publication
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The Use of Tea leaves Wastes to reduce Hexavalent Chromium Concentration in industrial Waste Water by Adsorption
...Show More Authors

Abstract : A research was conducted to study the process parameters affecting hexavalent chromium Cr (VI) (carcinogenic compound) the removal percentage from the electrical industries company waste water that contain 88 mg/l of Cr (VI) concentration by adsorption onto tea wastes. Synthetic water with 88 mg/l Cr (VI) concentration was used. Several operation parameters affecting Cr (VI) removal efficiency were investigated, such as pH, initial Cr (VI) concentration, stirring time and tea wastes dose. The experimental results reveal that maximum Cr (VI) removal reached up to 94.26% at pH of 2, stirring time of 180 minute, tea wastes do

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Modified Grid Clustering Technique to Predict Heat Transfer Coefficient in a Duct of Arbitrary Cross Section Area
...Show More Authors

A simple straightforward mathematical method has been developed to cluster grid nodes on a boundary segment of an arbitrary geometry that can be fitted by a relevant polynomial. The method of solution is accomplished in two steps. At the first step, the length of the boundary segment is evaluated by using the mean value theorem, then grids are clustered as desired, using relevant linear clustering functions. At the second step, as the coordinates cell nodes have been computed and the incremental distance between each two nodes has been evaluated, the original coordinate of each node is then computed utilizing the same fitted polynomial with the mean value theorem but reversibly.

The method is utilized to predict

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 28 2020
Journal Name
Journal Of Physical Education
Time of Motor Response To Stimuli (Auditory and Visual) and Its relationship with Blocking Accuracy In Volleyball
...Show More Authors

The research aim at identifying the time of motor response to auditory and visual stimuli as well as identifying the accuracy of blocking and finding the relationship between motor repose time and blocking accuracy. The community was (7) primer soccer league of 2019 – 2020 and the subjects were (24) volleyball players from Al Jaish and Al Shorta clubs ten players from Al Shorta club performed the pilot study. The researchers used the descriptive method and the data was collected and treated using SPSS. The results showed a significant relationship between response time and blocking accuracy. The researchers recommended concentrating on applying scientific principles for developing time of motor response in a manner suitable for bl

... Show More
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Designing Primers with a Plant Signal Peptide to Enhance the Expression of GBA1 in Transgenic Soybean Plants
...Show More Authors

Transgenic plants offer advantages for the manufacture of recombinant proteins with terminal
mannose residues on their glycan chains. So plants are chosen as source of pharmaceutical products and for
the development of alternative expression systems to produce recombinant lysosomal enzymes. In the
present study the sequence of the natural cDNA encoding for the human lysosomal enzyme
glucocerebrosidase (GCD) was modified to enhance its expression in soybean plants. The glucocerebrosidase
gene signal peptide was substituted with that signal peptide for the Arabidopsis thaliana basic endochitinase
gene to support the co-translational translocation into the endoplasmic reticulum (ER), and the storage
vacuol

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Fri Apr 16 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
Effective reading skills and their relationship to deep understanding of chemistry among middle school students in Iraq
...Show More Authors

Preview PDF
Publication Date
Mon Jul 01 2024
Journal Name
Medical Journal Of Babylon
Viral Load of HBV and HCV Correlation to Torque Teno Virus (TTV) Co-Infection in Iraqi Patients
...Show More Authors
Abstract<sec> <title>Background:

While hepatitis viruses A–E are established, emerging evidence points to additional, novel viral hepatitis agents. The torqueteno virus (TTV) has garnered interest due to its prevalence among patients with hepatitis, suggesting potential hepatotropism.

Aim:

This study was conducted to detect TTV antigens in individuals infected with chronic hepatitis B (HBV) and/or C (HCV) using molecular diagnostics and to explore any associations between TTV presence and demographic characteristics of the cohort.

... Show More
View Publication Preview PDF
Scopus Crossref