The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire 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, Oil Pipelines Company, Petroleum Products Distribution Company, Midland Refineries Company). The results were that the internal control in its five components affects the internal control system in oil companies strongly, meaning that the Suggested procedures and the internal control system, which are related to each other, and the oil companies' implementation of the Suggested internal control procedures according to the COSO framework will change and improve the internal control system accordingly. It is expected that the results of the current research will affect improving the internal control procedures in the Iraqi oil companies and encouraging them to adopt one of the global frameworks for internal control. Lastly, the current research represents the first research interested in evaluating internal control procedures in Iraqi oil companies by relying on modern international frameworks as a basis for evaluation
Stop and stop Alsergsti classed many of the characteristics of great poets and
literary arts and persuasions, in Mqamth cash cash Antzmtha three criteria: the
standard of Islam and the standard time, and Maaartadd purposes of poetry. This
has had its effect on lighting stand many of the goals of the poets and their
attitudes.
The first criterion: Those who study the positions of Alsergsti to poetry and
poets must be discerned his money comes from the spirit of Islam as a religion and
creed and a system, a position that is encouraging him wherever expressed, such as
the Muslim community the new values, away from the vulgarity, which contributed
to the formulation of the standard of religious poetry criticism.
يعد الزمان عنصراً جمالياً مساهماً له القدرة على خلق المعنى والدلالة ، ومشاركاً في الاستراتيجية الحكائية إذ ينتقل من مجرد عنصر حكائي إلى محرض للمتلقي فهو زمان الإنسان الداخلي .
When we study the history of dentistry we can investigate some methodology styles which lead us to psychology – dentistry or take the relationship between psychology and dentistry, and this type of specialization which is Medical psychology has its own methodology and subjects, as the historical sequence in this filed lead to how evolution occurred in this branch of medicine, which was accompanied by many factors , and this factor that contributed to the consolidation of the misconceptions about the social, family and the media culture and gave a distorted picture of Dentistry and the attending physician or dentist and show him as someone tough , ruthless and violent in his dealings and style , these pro
... Show MoreThis paper sheds light on aspects of environmental and climatic treatments in the groves mud existing in some Libyan oases. It reveals the architecture efforts and contributions to the adaptation of the construction and materials in order to organize the weather inside the building blocks to suit the nature of the human and his living in all seasons
The success of any work requires the development of prior plans for the success of this work as well as providing the necessary sources of funds for the implementation of those plans, where the start of the research problem of delayed sending project proposals to the Ministry of Planning to do its job oversight in checking the technical and economic of those projects feasibility studies, has sought the researcher to the statement of need activating the role of the Ministry of planning in the study of projects before they are implemented and the trade-offs between important projects and projects the most important as they related to the usefulness of the community as well as the economic feasibility evaluation of them in terms of providin
... Show MoreConsiders births illegal for children (illegitimate) phenomenon of negative social phenomena in our society where it's dangerous and the superiority of gravity on other social phenomena Calanhrav, homelessness and other due to poor drainage energies and sexual dysfunction in the value system among its actors and is characterized by the absence of social conscience and a lack of morality and the weakness of the system human-reliance among others.
The morality is the obvious difference between humans and animals. Wade this to say social scientists, while human social animal they said no that he has morals and values do not exist in other organisms so well that births
... Show MoreResumen
Sotileza , localismo santandrino de sutileza , es la parte más fina del aparejo de pescar donde va el anzuelo. Es la obra maestro de José María de Pereda.Su ambiente , el Santander viejo, anterior al año 50,evocado emocionadamente - emociόn romántica contenida en los trazos sobrios y firmes de un naturalism psicolόgico y paisajista,el Santander que el autor confiesa poseer en el fondo de su corazόn,«y tenerlo esculpido en la memoria de tal suerte que ,a ojos cerrados,me atrevería a trazarle con todo su perímetro y sus calles, y el color de sus piedras, y el número, y los nombres, y hasta las caras de sus habitantes».Dentro de la grandeza primaria de las criaturas de Pere
... Show Moreمشكلة البحث
ان التصميم هو توالد افكار عدت اساس له حيث انها اشياء لها معنى لامور اقتضت الايعاز باعداد هذه التصاميم، اما المصمم فهو الشخص الملم بمباديء واسس التصميم من اجل تنفيذ هذه الافكار بطرق علمية مدروسة، الا ان هناك سؤالا يطرح هل بالامكان لاي شخص ان يرسم فكرة تصميمية؟
الجواب هو نعم فالتصميم ليس مقتصرا على المصمم فحسب بل ان باستطاعة أي شخص ان يعبر عن ما بداخله من افكار سواء ك
... Show MoreThis research deals with a range of vocabulary, non-Arab, which
appeared in a book Fath al-Baari by Ibn Hajar al-Askalani, so we display this
vocabulary and matrix is scholarly tuned in, interpretation and statement of
origin, and then matrix is what I'm stone in the view of the scientists and was
for Ibn Hajar outstanding efforts in the follow-up statements The scientists
documented a valuable book and it is fath Al-Bari important source of
vocabulary Aloagamip the complexity and multiplicity of views.
لكل دولة في هذا العالم خطابها السياسي والذي يحدد سياستها الداخلية والخارجية، وهي سياسة ثابتة تنطلق من مفاهيم وبرامج وثوابت تخدم مصالحها الحيوية، لكون الخطاب السياسي ليس مجرد كلام عابر في عالم السياسة الدولية وانما هو ثوابت مهمة يحدد توجهات هذه الدولة او تلك ويحدد دورها الدولي وطبيعة العلاقة مع البلدان الاخرى ومنها الدول المجاورة لها. شهد العراق بعد العام 2003 تحديات جديدة تمثلت بتغليب خطابات الطائفية والكراه
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