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jeasiq-2091
Suggested Procedures According To COSO Integrated Framework To Evaluate The Internal Control System In Iraqi Oil Companies
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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

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Milk Tumor Necrosis Factor Alpha and Interleukin-1Beta Among Toxoplasma gondii-Free and Infected Women
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Pro-inflammatory cytokines play an important role in intercellular communications. In the last two decades, many cytokines have been identified in human milk. These cytokines are variable according to different conditions such as pathogenic infections which strongly stimulated the immune response. The present study aims to determine of IL1β and TNF-α in Toxoplasma gondii-free and infected women in an attempt to clarify the impacts of the infections on cytokines especially in mother's milk. The serum and milk sample were collected from 96 samples (48 for seropositive and 48 for seronegative). To confirm the Toxoplasma gondii infection; enzyme linked immunofluorescence assay (ELIFA) was used to detect anti-Toxoplasma Ig

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الاهمية الاقتصادية للموانىء الحرة مع الاشارة الى المنطقة الاقتصادية الحرة المقترحة في ميناء الفاو
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الاهمية الاقتصادية للموانىء الحرة مع الاشارة الى المنطقة الاقتصادية الحرة المقترحة في ميناء الفاو

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Education College Wasit University
تقصي فاعلية التعليم الالكتروني خلال فيروس كورونا المستجد (كوفيد 19) في كلية التربية للبنات/ جامعة بغداد
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      تبنت العديد من المؤسسات الأكاديمية التعلم الإلكتروني منذ سنوات ، وقد أثبت فاعليته في كثير من هذه المؤسسات لاسيما تلك المهتمة بتعلم اللغات الاجنبية. الا انه  مع انتشار جائحة كورونا اصبح التعليم الالكتروني  ضرورة ملحة في الجامعات في جميع أنحاء العالم ، بما في ذلك الجامعات العراقية.  تهدف الدراسة الحالية إلى تقصي أثر هذا الوباء على التعلم الإلكتروني في أحدى الكليات العراقية . يفترض الباحث أن تقبل ال

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Publication Date
Thu Jul 31 2025
Journal Name
Journal Of Baghdad College Of Economic Sciences University
العلاقة بين القدرات المعرفية وتمكين العاملين بحث تحليلي في هيئة رعاية ذوي الاعاقة والاحتياجات الخاصة
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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
المواقع الجغرافية التابعة لمدينة دمشق في كتاب تاريخ دمشق الكبير لابن عساكر ت 571هـ/1272م
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the history of Damascus by Ibn ' asaakir d. 571 a.h. 1272 m from local histories books concerned with male citizen narrators, to distinguish between rate and Rob them, this book is more a history of Islamic heritage books on Islamic City, and if we know that Ibn ' asaakir translated it for personal

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
بعض الاضطرابات السلوكية والانفعالية والانفعالية وعلاقتها بالاستعمال المفرط للألعاب الالكترونية لدى التلاميذ في المرحلة الابتدائي
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سعى البحث الحالي الى التعرف على بعض الاضطرابات السلوكية والانفعالية وعلاقتها بالاستعمال المفرط للالعاب الالكترونية لدى تلاميذ المرحلة الابتدائية, إذ يواجه التلاميذ مشكلات سلوكية عديدة ،تظهر من خلال تعاملهم مع اقرانهم في البيت او في المدرسة والتي قد تتطور عند بعضهم وتتحول الى اضطرابات نفسية،مما يؤدي بهم الى ضعف التعلم وسوء التوافق في حياتهم المدرسية ويصبحون عُرضة للا صابة بالامراض النفسية ،إذا لم يتم تشخ

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
إيجاد الحل المقبول (الممكن) والأمثل لأنموذج البرمجة الخطية في ظل عدم تحقق شرطّي الإمكانية والأمثلية
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تعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
الآليات التخطيطية لتوفير خدمات البنى التحتية في قطاع الإسكان (مدينة الكاظمية المقدسة إنموذجاﹰ )- محلة 413،405،407
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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Sediment Assessment of Al-Hindyia and Al-Abbasyia River / Iraq by aquatic oligocheata community as bioindicators
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             Bioindicators have an important role in assessing the quality of water bodies. Aquatic oligocheates, was used as a bioindicator to assess the sediment quality of Al-Hindyia and AL-Abbasyia river (branches of Euphrates River in Iraq). Two sites in each river have been   chosen for this purpose, site S1 was located at Al-Hindyia River and S2 at Al-Abbasyia River. Some kinds of biological indices were used in this study, comprising the percentage of oligochaetes in benthic invertebrates, ranged from 20.3-60.16%. While the percentage of Tubificidae within benthic invertebrates was close 43.3-43.9%.Index of pollution D ranged from 0.13-0.21. The maximum percentage of aquatic oligochaetes to insects larvae of family

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Speech Acts Through Ages - A Comprative Study between Traditional and Modren Approches
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This study has been developed axes of the search, including: Search (deliberative) language and idiomatically, and Description Language (b social phenomenon), and the definition of the theory of (acts of speech), and discussed the problem of the conflict between tradition and innovation, as defined objectively have a target aimed at reviving the deliberative thought when Arab scholars , and the balance between the actual done Arab and Western rhetoric, but Meet in intellectual necessity, a sober reading that preserve the Arab language prestige, and its position in the light of the growing tongue Sciences, as long as we have inherited minds unique, and heritage huge able to consolidate the Arab theory lingual in linguistics.

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