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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
Wed Jan 01 2020
Journal Name
2nd International Conference On Materials Engineering & Science (iconmeas 2019)
New application of pervaporation to enhance the conversion of consecutive reaction
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This study investigates consecutive reaction assisted by pervaporation for the first time. It studies the saponification of diethyladipate DA with sodium hydroxide NaOH solution synchronous with separating ethanol from the reaction mixture through an aqueous – organic membrane. The effect of time on some variables such as: permeated ethanol concentration EtOH wt%, separation factor (α), concentration of NaOH solution CB in the reaction medium and the conversion of DA to monoethyladipate (the intermediate product) was studied. It was shown that EtOH wt% and the conversion increased with increasing time unlike CB but (α) showed the existence of maximum value during the time of experiment. The process of reaction assisted by pervaporation

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Publication Date
Thu Jan 04 2018
Journal Name
International Journal Of Molecular Sciences
Understanding the Progression of Bone Metastases to Identify Novel Therapeutic Targets
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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Disney’s Girls: The Development of Persona from Snow White to Pocahontas
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Through his female characters, Walt Disney was able to reflect the
development of the general outlook upon women in the Western world over a period
of sixty years.
This paper sheds light in how the cartoon characters changed in their reaction
to problems and means of solving them from the 30s through to the 90s of the
previous century. The main characters will be seen according to the films’ dates of
production and release.

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Cervical Pain Related to Position of the Neck during E-Learning
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Background: During the pandemic, Corona virus forced many people, especially students, to spend more time than before on the computer and smartphone to study and communicate. The poor posture of the body may have worse effect on its body parts , most of which is the cervical spine (forward head posture). Objective: To assess the incidence of neck pain and the associated factors among undergraduate medical students related to position during E learning Subjects and Methods: Cross-sectional study was conducted among medical students in three Iraqi universities during 2021. The sample size was 152. Online questionnaire by Google forms sampling method were used to collect the data which was analysed using SPSS 25. Results: The perce

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Publication Date
Mon Sep 01 2025
Journal Name
International Journal Of Medical Toxicology & Forensic Medicine
Utilizing Activated Carbon from the Date Fronds to Detect Latent Fingerprints
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Background: In this work, a fingerprint powder was used to reveal latent fingerprints from different surfaces. This powder was derived from the Date fronds as activated carbon. Methods: In preparing the activated carbon, three parameters were studied: activation time, activation temperature, and impregnation ratio. Fourier Transform Infrared Spectroscopy (FTIR) was used to characterize the prepared Date frond activated carbon (DFAC) as well as the raw material (Date frond plant). Brunauer-Emmett-Teller (BET) was used to measure the specific surface area of DFAC. The surface shape and the element composition of the prepared powder were investigated using (SEM-EDS) analysis. A Central Composite Design (CCD) was employed to determine th

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study to modify the fat cow's milk for children and infants
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This study Ajert to modify the chemical composition of milk fat cows and make it similar to the installation of milk fat mother through the addition of protein and soybean oil to be given Alkhltatnsp sensory protein that the best plan is the ratio of 1:1

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Publication Date
Thu Dec 15 2022
Journal Name
Al-adab Journal
Applying the Theory of Grammatical Metaphor to Two English Short Stories
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This paper identifies and describes the textual densities of ideational metaphors through the application of GM theory (Halliday, 1994) to the textual analysis of two twentieth century English short stories: one American (The Mansion (1910-11), by Henry Jackson van Dyke Jr.), and one British (Home (1951), by William Somerset Maugham). One aim is to get at textually verifiable statistical evidence that attests to the observed dominance of GM nominalization in academic and scientific texts, rather than to fiction (e.g. Halliday and Martin (1993). Another aim is to explore any significant differentiation in GM’s us by the two short- story writers. The research has been carried out by identifying, describing, and statistically analysi

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Publication Date
Sun Jun 28 2026
Journal Name
Al-rafidain University College For Sciences
Use GARCH model to predict the stock market index, Saudi Arabia
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In this paper has been building a statistical model of the Saudi financial market using GARCH models that take into account Volatility in prices during periods of circulation, were also study the effect of the type of random error distribution of the time series on the accuracy of the statistical model, as it were studied two types of statistical distributions are normal distribution and the T distribution. and found by application of a measured data that the best model for the Saudi market is GARCH (1,1) model when the random error distributed t. student's .

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Cervical Pain Related to Position of the Neck during E-Learning
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Background: During the pandemic, Corona virus forced many people, especially students, to spend more time than before on the computer and smartphone to study and communicate. The poor posture of the body may have worse effect on its body parts , most of which is the cervical spine (forward head posture).

Objective: To assess the incidence of neck pain and the associated factors among undergraduate medical students related to position during E learning

Subjects and Methods: Cross-sectional study was conducted among medical students in three Iraqi universities during 2021. The sample size w

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Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Probability Concepts of Transfer Load to the Foundation of Container Structure
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This paper presents stochastic analysis using the perturbation method to model the structure of a container to verify the distributions of probability of maximum and minimum axial forces reactions in piles. The proposed simulation of a container port terminal under 11 scenarios of load combinations was presented. The probability distributions for live loads are assigned according to the input parameters of simulation data. Part of the load itself is implicitly combined such as vertical live load which includes the weight of equipment and containers and wind load. The structural model was simulated in the software STAAD Pro., while the statistical analyses were performed with MATLAB. The results demonstrated that, the most significant extern

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