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 Nov 01 2016
Journal Name
2016 International Conference On Advanced Mechatronic Systems (icamechs)
Hierarchical sliding mode control applied to a single-link flexible joint robot manipulator
...Show More Authors

Trajectory tracking and vibration suppression are essential objectives in a flexible joint manipulator control. The flexible joint manipulator is an under-actuated system, in which the number of control actions is less than the degree of freedom to be controlled. It is very challenging to control the underactuated nonlinear system with two degree of freedom. This paper presents a hierarchical sliding mode control (HSMC) for a rotary flexible joint manipulator (RFJM). Firstly, the rotary flexible joint manipulator is modeled by two subsystems. Secondly, the sliding surfaces for both subsystems are constructed. Finally, the control action is designed based on the Lyapunov function. Computer simulation results demonstrate the effectiveness of

... Show More
View Publication
Scopus (25)
Crossref (12)
Scopus Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of creating knowledge according to the model (Nonaka & Takeuchi, 1995) on organizational ambidexterity: A study on a sample of Iraqi private banks
...Show More Authors

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.

Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the t

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
the impact of knowledge management on organizational innovation in aviation companies operating in sudan
...Show More Authors

Abstract

The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines  Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Complex thinking among secondary school student in accordance with the views of lipman
...Show More Authors

The current study has sought to identify the levels of the compound thinking among secondary school students basing and relying on the opinions of Lipman who sees that the compound thinking consists of creative thinking and critical thinking, In accordance with this point of view, researchers have resorted to build scale of the critical thinking in its final form of (28) item additionally to the adoption of Torrance for the creative thinking which was translated by sayed. Khairallah in 1981 after confirming psychometric Properties Of both scales and then collect scores of both scales and be the final score represented the level of the compound thinking that has been shown by the results of secondary school students they have no skill of

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Principles of Learning Organizations and It`s Role to achieve Group Working: A Viewed Study in Public Company for Webbing Industries in Hilla
...Show More Authors

     Organizations must interact with the environment around them, so the environment must be suitable for that interaction. These companies are now trying to become Learning Organizations because it try to face that challenges may rise from its environments. The Learning Organization is a concept that is becoming an increasingly widespread philosophy in modern companies, from the largest multinationals to the smallest ventures. What is achieved by this philosophy depends considerably on one's interpretation of it and commitment to it. This study gives a definition that we felt was the true ideology behind the Learning Organization and Group Working. A Learning Organization is one in which people at all levels

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
The Effect of Nano Materials on Lost Circulation Control of Azkand Formation in Khabaz Oil Field
...Show More Authors

Experimental tests were carried to control lost circulation in the Khabaz oil field using different types of LCMs including Nano-materials. A closed-loop circulation system was built to simulate the process of lost circulation into formations. Two dolomite plugs were used from different depths of the formation of Azkand in Khabaz oil field. The experimentations were carried out to study the effect of different types of LCMs, cross-linked copolymer (FLOSORB CE 300 S), SiO2 NP, and Fe2O3 NP, on mud volume losses as a function of time.

The rheological measurements of the nanoparticles-reference mud system showed that both of the SiO2 NP and Fe2O3 NP w

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
The extent to which the content of social and national studies courses is included With interactive thinking maps for the stages of public education in the Kingdom of Saudi Arabia
...Show More Authors

The present study aimed to identify the extent to which the content of social and national studies courses was included in interactive thinking maps in the educational stages in the Kingdom of Saudi Arabia, and to achieve the goal of the study, the researcher used the descriptive and analytical approach, and the study tool used consisted of a content analysis card; Where it included a list of the types of thinking maps, where the study sample consisted of all social and national studies courses at the elementary and intermediate levels, and it is (12) books for the student in its first and second parts, and after verifying the validity and reliability of the tool, it was applied to the study sample, and the study reached conclusions, inc

... Show More
View Publication Preview PDF
Publication Date
Sat Nov 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Creative Accounting Practices on the Reliability of Financial Statements : Applied Research in the National General Insurance Company
...Show More Authors

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Empowerment and its impact in technical innovation Administrative An analytical study In General Company for electrical Industries
...Show More Authors

based search on two variables two main (Administrative empowerment ) and (technical innovation) target detection relationship and influence between the five dimensions (the delegation of authority , personnel training , effective communication, work teams , motivating employees) and
(technical innovation) conducted research in General Company for electrical Industries , and through the sample included the views of managers in the various administrative levels poll
.

And adopted a researcher at a major tool for data collection is questionnaire designed to find, as was the contents of the questionnaire analysis according to the Statistical Information System ( Spss), The (55) to identi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
easurement & Analyses costs of quality& effect in strategic performance: An Application research in construction industry– Saad public company
...Show More Authors

Many economic entities working in multiple industrial fields suffer fromlow techniques in using modern administrative means in their works. The mostused tool in measuring required procedures is to adopt and use quality costs. inspite of complications and bronchial of operations in construction projects, Theresearcher was able to find a structure to quality costs according to traditionclassification (prevention, Appraisal, failure) which enables the calculation ofthese costs and then analyze results and setting standards which can beimplemented in evaluating strategic performance for targeted project. and theforge research in theoretical fly to quality and costs concerning it inconstruction section , as well as strategically performance a

... Show More
View Publication Preview PDF