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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
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using Kernel Density Estimator To Determine the Limits of Multivariate Control Charts.
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Quality control is an effective statistical tool in the field of controlling the productivity to monitor and confirm the manufactured products to the standard qualities and the certified criteria for some products and services and its main purpose is to cope with the production and industrial development in the business and competitive market. Quality control charts are used to monitor the qualitative properties of the production procedures in addition to detecting the abnormal deviations in the production procedure. The multivariate Kernel Density Estimator control charts method was used which is one of the nonparametric methods that doesn’t require any assumptions regarding the distribution o

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The integration between re-engineering and modern Approaches to reducing costs in the management of change
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       The entrance process re-engineering one of the main entrances of administrative and technology appropriate to keep pace with scientific progress and the continuing changes in business environment and for the purpose of achieving the goal sought by the organizations in the pursuit of rapid developments and renewable energy in the market competition by changing its operations and activities of the radical change which contributes to an effective contribution to reducing the cost of product or service taking into account the quality improvement in the management of change to keep the increase value and speed of placing on the market to meet customer needs and desires to achieve a

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Publication Date
Thu Oct 01 2020
Journal Name
Palarch’s Journal Of Archaeology Of Egypt/egyptology
Delivering an information resources service to users' homes to ensure Healthcare during COVID -19: Case study"
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ABSTRACT University college libraries are one of the most important information institutions for all researchers during their research and study life, they seeks to provide information sources such as; books, periodicals, theses, databases, Inquiry service and answering questions services in various disciplines to achieve its goals. In 2020, college libraries of all types stepped up to meet the needs of their users' as they responded to the impacts of COVID-19, also extended necessary lifelines to community members facing job losses, healthcare crises, and remote work and learning during an unprecedented and uncertain time. The research aim to identifying the services provided to the postgraduate students users at University of Baghdad coll

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Employing Statistical Analysis in Public Relations Researches: (An Analytical Study of the Theses and Dissertations of Public Relations for the Period from 2005 to 2012)
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Public relations are amongst the social sciences that rely on scientific methods in achieving new knowledge or resolving existing problems by means of its scientific researches that are often applied and require a classification in terms of their results’ analysis. It also requires subtle statistical processes whether in constructing their material or in analyzing and interpreting their results.

This research seeks to identify the relation between public relations and statistics, and the significance a researcher or practitioner in the domain of public relations should assign to statistics being one of the important criteria in identifying the accuracy and object

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Publication Date
Wed Sep 30 2020
Journal Name
College Of Islamic Sciences
Pushing delusions into some of what has been stated to be heard in the isnad "practical examples"
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    Communication attribution is a condition of the validity of the hadeeth and that each narrator heard from his Sheik.There are some of the narrators who said to hear who told him and his contemporary, and this narrator is also innocent of the stigma of fraud, but this hearing has no truth.

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research
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The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

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Publication Date
Fri Nov 30 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Estimating the PVT Properties for Crude Oil from a Southern Iraqi Oil Field
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Publication Date
Mon Aug 04 2025
Journal Name
Journal Of Baghdad College Of Dentistry
A study to compare the cleaning efficiency of different irrigation systems for macro debris removal in instrumented canals (An in vitro study)
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Background: Irrigation of the canal system permits removal of residual tissue in the canal anatomy that cannot be reached by instrumentation of the main canals so the aim of this study was to compare and evaluate the efficiency of conventional irrigation system, endoactivator sonic irrigation system,P5 Newtron Satelec passive ultrasonic irrigation and Endovac irrigation system in removing of dentin debris at three levels of root canals and to compare the percentage of dentin debris among the three levels for each irrigation system. Materials and methods: Forty extracted premolars with approximately straight single root canals were randomly distributed into 4 tested groups of 10 teeth each. All canals were prepared with Protaper Universal ha

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Application of Groebner Bases to Study a Communication System
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This paper introduces a relationship between the independence of polynomials associated with the links of the network, and the Jacobian determinant of these polynomials. Also, it presents a way to simplify a given communication network through an algorithm that splits the network into subnets and reintegrates them into a network that is a general representation or model of the studied network. This model is also represented through a combination of polynomial equations and uses Groebner bases to reach a new simplified network equivalent to the given network, which may make studying the ability to solve the problem of network coding less expensive and much easier.

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Auditor's Evaluation of The Detected Misstatements and Their Reflection on The Administration's Actions is: an Applied Research in the General Company for Grain Processing
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Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

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