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
This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.
In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.
... Show MoreAsthma and obesity are both a major public health problems affecting large numbers of individuals across the globe. Link between obesity and asthma is now considered as a recognized fact, and many epidemiological studies, found that overweight and obese people had a higher chance of developing asthma, with more severe symptoms. Assessment of the relationship between body mass index and asthma control. A cross-sectional study, that included 100 patients diagnosed with asthma, attending the respiratory disease consultatory unit at Baghdad teaching hospital. Body mass index was calculated by (BMI= weight in Kg/Height in m2), and Asthma control was assessed using asthma control test questionnaire forma. Statistical analysis done using, Test of
... Show MoreThe research is based on the basic idea that companies today are moving towards a new trend towards protecting the environment coupled with the increasing wareness of the pollution damage caused by these companies due to their operations and activities in the environment. The two main reasons that led the researchers to choose this subject is the need to adapt the companies themselves in response to successive developments, The great development was that companies moved from the sole economic responsibility of the business to social responsibility by emphasizing socially responsible profit. The problem of research is the knowledge of the availability of the dimensions of the green processing series in Kirkuk Cement Factory The re
... Show MoreWireless Multimedia Sensor Networks (WMSNs) are networks of wirelessly interconnected sensor nodes equipped with multimedia devices, such as cameras and microphones. Thus a WMSN will have the capability to transmit multimedia data, such as video and audio streams, still images, and scalar data from the environment. Most applications of WMSNs require the delivery of multimedia information with a certain level of Quality of Service (QoS). This is a challenging task because multimedia applications typically produce huge volumes of data requiring high transmission rates and extensive processing; the high data transmission rate of WMSNs usually leads to congestion, which in turn reduces the Quality of Service (QoS) of multimedia applications. To
... Show MoreWireless Multimedia Sensor Networks (WMSNs) are networks of wirelessly interconnected sensor nodes equipped with multimedia devices, such as cameras and microphones. Thus a WMSN will have the capability to transmit multimedia data, such as video and audio streams, still images, and scalar data from the environment. Most applications of WMSNs require the delivery of multimedia information with a certain level of Quality of Service (QoS). This is a challenging task because multimedia applications typically produce huge volumes of data requiring high transmission rates and extensive processing; the high data transmission rate of WMSNs usually leads to congestion, which in turn reduces the Quality of Service (QoS) of multimedia appli
... Show MoreThis study comprised three traverses extending parallel through the Northern, Central and Southern Mahmudiya districts, and perpendicular to the course of the Euphrates River. They were identified to collect (15) soil samples and some water samples as distributed within the land cover classes of the study area. Those classes were determined by visual interpretation and supervised classification for Landsat (TM) images obtained in August/2007. The digital classification was based on Maximum Likelihood method using six spectral bands excluding the thermal band. Chemical and physical laboratory analysis for the soil characteristics was performed to determine the types of land degradation in the study area.
The results showed that the hig
The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum revenues as an essential resource of financing government expenditure , as the contribution of petroleum sector in GDP is large in proportions to other economic sectors contribution.
The relationship between investing government expenditure, and non-oil GDP is about to be not existent during the
... Show MoreThe international order have been changed during the modern and contemporary history, and however those changing in international order doesn't go to beyond several concepts such as " balance of power";" conflict"; "power" and " threaten", which all those are depending on the fundamentals or basic terms which was called " power" or" hard power". In this time, we can say that the political relations among the effective units could be analyzed according to the concept of " balance of threaten" instead of the classic concept which had called " balance of power" that the scholars used to describe the international relations . In conclusion , the concept of " balance of threaten" has a significant importance in the studies of the internationa
... Show MoreImproved Merging Multi Convolutional Neural Networks Framework of Image Indexing and Retrieval
Background/Objectives: The purpose of current research aims to a modified image representation framework for Content-Based Image Retrieval (CBIR) through gray scale input image, Zernike Moments (ZMs) properties, Local Binary Pattern (LBP), Y Color Space, Slantlet Transform (SLT), and Discrete Wavelet Transform (DWT). Methods/Statistical analysis: This study surveyed and analysed three standard datasets WANG V1.0, WANG V2.0, and Caltech 101. The features an image of objects in this sets that belong to 101 classes-with approximately 40-800 images for every category. The suggested infrastructure within the study seeks to present a description and operationalization of the CBIR system through automated attribute extraction system premised on CN
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