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
iNKT cells, sometimes known as the immune system's "Swiss Army knife," have become key components of cancer vaccination treatments. Glycolipids that activate iNKT cells, including α-galactosylceramide (αGalCer), have been used to create self-adjuvanting anti-tumor vaccinations and can boost the immune response to co-delivered cancer antigens. The chemicals synthesis of ganglioside antigens, specifically (Neu5Gc) GM3 and GM3 antigen, and conjugations to αGalCer, and packaging into liposome as effective platforms for their in vivo deliverying are the main topics of this work. In mouse and human cell experiments, liposome containing, (Neu5Gc) GM3-αGalCer, GM3-αGalCer, and equimolar quantities of conjugates have thoroughly describe
... Show MoreThis paper deals with one of important topics that serve the art movement music, which is looking at the stairs of Arab music in the process of reaching to the directory musical on the subject of so-called (Photo by stairs music) and that by comparing the method used previously and the proposed rules reached by the researcher and received the patent invention, the method is easier for the musician and the author in a directory of peace Arab music when used on grades and half grades voice, and to achieve its objectives researcher dealt with the problem that is determined by the multitude of stairs leading Arab and the difficulty of keeping its catalog of music, and for being an anchor and pillar of the music was taken up and put her impor
... Show MoreThis research deals with an important grammatical section of the Qur'anic grammar, which is the working names the work of acts in the Quranic grammar in the studies of Iraqi researchers from 1968 to 200 AD.
The study of working names working verb in the Koran of the important studies, especially among Iraqi researchers, the Iraqi researcher has presented detailed studies related to working names particles action verb in the Koran, and my research is studying this important grammatical section of the Koranic grammar, which is the working names working verb in The Holy Quran in the books of Iraqi researchers and their theses from 1968-2000. I studied in the preface working names of the act, and what the Iraqi res
Henrik Ibsen is considered one of the greatest writers on society and its problems in the modern era, as his works deal with society in all its forms in a realistic way, in which he presents the motives and consequences of social problems and their impact on society to study these problems through them to and propose solutions through theatre. Most of his writings were very serious about addressing these social issues. The method of collecting information in the study came through reviewing a group of sources related to realistic theater and social theory, then reading the plays covered in a critical and analytical reading. Based on that, the method of writing this study came and used a group of sources that directly relate to the s
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Abstract
Rayleigh distribution is one of the important distributions used for analysis life time data, and has applications in reliability study and physical interpretations. This paper introduces four different methods to estimate the scale parameter, and also estimate reliability function; these methods are Maximum Likelihood, and Bayes and Modified Bayes, and Minimax estimator under squared error loss function, for the scale and reliability function of the generalized Rayleigh distribution are obtained. The comparison is done through simulation procedure, t
... Show MoreWomen issues occupy an important place in international and development projects and programs. This is one of the goals of 21 Century announced during universal summit conference in 2000. The goals are : teaching children, reducing the average of the dead, in addition to the main goal which is reducing the poor level in 2015.
The increasing number of countries that adopt democratic policies, economic freedom and openness lead to heighten and develop the role of women in different ways. As a result, many feminism journals have appeared. Since journals help people to make decisions about public issues as well as acquiring new knowledge, it stimulates women to make decisions.
Feminism journalism takes a new trend. It has become specia
Abstract
The research attempted to find an explanation and solution to a problem related to the fluctuation and decrease In the rate of return on assets for the research sample banks during the duration of the research, The search started from the hypothesis that, The effect of salary Domiciliation on the banking profitability of a sample of Iraqi banks participating in the salary settlement system for the period (2016-2019),The research used the descriptive historical approach, the quantitative analytical approach and the statistical approach. The research reached a set of conclusions, the most important of which is The effect of salary Domiciliation on banking profitability was achieved in three banks
... Show MoreTwo oil wells were tested to find the abnormal pressure zones using sonic log technique. We found that well Abu-Jir-3 and Abu-Jir-5 had an abnormal pressure zones from depth 4340 to 4520 feet and 4200 to 4600 feet, respectively. The maximum difference between obtained results and the field measured results did not exceed 2.4%.
In this paper, the formation pressures were expressed in terms of pressure gradient which sometimes reached up to twice the normal pressure gradient.
Drilling and developing such formations were dangerous and expensive.
The plotted figures showed a clear derivation from the normal trend which confirmed the existence of abnormal pressure zones.