Preferred Language
Articles
/
jeasiq-818
Improving the Effectiveness of Internal Control System In Accordance with COSO Model
...Show More Authors

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some modifications to become parallel to those systems in place in the developed world (U.S., EU countries and others), especially since Iraq is a country open to the world.

      The most important conclusions reached by the research:  
1. The requirements apply some mechanisms of corporate governance and of (the Board of Directors and senior management and Internal Audit Committee and the Committee on Appointments) are available through the provided materials, the Companies Act regarding the composition of the board members of executive and non-executives, which facilitates the formation of the Audit Committee and the Committee on Appointments, as is the formation of the Audit Committee members of the board of directors non-executive directors of the most important tools that contribute to improving the efficiency of the  internal control system and      its    effectiveness                                               

  1. The scope of the audit of internal change of focus on the financial aspects to include aspects of administrative, operational, and all aspects of activity and its contribution to value added per unit of confirmation through the provision of services and consulting.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Control of American Foul Brood Disease (AFB) in Honey Bee Using Thyme Extracts and Thymol
...Show More Authors

 Ethanolic extracts of Thyme (Thymbra spicata) were tested for their inhibitory action on Paenibacillus larvae the causative agent of American foul brood with different concentration by using disc assay and mixed with culture media . Results showd that 3000mg / disc and 3000 mg / ml was the effective concentroation for the both methods .Thymol was isolated by using TLC technique . The effective concentration of thymol on growth of bacteria was 1000 mg / disc .          Thymol and crude extracts of thyme 3000 mg / ml were tested on infected hives by mixed with sugar  solution . The symptoms of AFB disease was full disappearance within 21 , 27 days after treatment with thymol and thyme

... Show More
View Publication Preview PDF
Publication Date
Thu May 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Lipid Peroxidation, Prooxidant and Related Antioxidant Proteins in Various Types of Hyperlipoproteinemic Males and Control
...Show More Authors

Thirty nine hyperlipoproteinemic (HPLic) male subject aged (48-63) year not on any of the lipid lowering drugs, attending out patient clinic at Baghdad Teaching Hospital, were included in the present study, in addition to twenty two normolipidimic male subjects of matched age were included as control throughout this study. The first part of this study was devoted to the classification of the HPLic subjects according to the serum lipid and lipoprotein profile following defined criteria. The lipid parameter including total cholesterol (TC), triglyceride (TG), high density lipoprotein (HDL) and low density lipoprotein (LDL) were investigated in serum of HPLic subjects included in the study. The classification was performed according to Fred

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Evidence Based Updating of HbA1c Targets: Global Guidelines forGlycemic Control in Type 2 Diabetes Mellitus
...Show More Authors

Background:Measurement of hemoglobin A1c (A1C) is a renowned tactic for gauging long-term glycemic control, and exemplifies an outstanding influence to the quality of care in diabetic patients.The concept of targets is open to criticism; they may be unattainable, or limit what could be attained, and in addition they may be economically difficult to attain. However, without some form of targeted control of an asymptomatic condition it becomes difficult to promote care at allObjectives: The present article aims to address the most recent evidence-based global guidelines of A1C targets intended for glycemic control in Type 2 Diabetes Mellitus (T2D).Key messages:Rationale for Treatment Targets of A1C includesevidence for microvascular and ma

... Show More
View Publication
Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Processes directing the scenography space in the Iraqi theatrical show Shakespeare texts as a model
...Show More Authors

Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Processes directing the scenographic space in the Iraqi theatrical show Shakespeare texts as a model
...Show More Authors

View Publication
Crossref
Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Calculation of Lambda Doubling for 7LiH1 molecule Using the System band emission for electronic transmissions
...Show More Authors

The A2?u-X1?g+ emission band system of 7LiH1 molecule has been calculated for Lambda doubling. The relation between wave number ?p , ?Q , ?R conducted the energies of the state of rotation F (J), and (J + 1) with rotational quantum number J, respectively, of 7LiH1 molecule for statehood A2?u using the rotation, fixed vibrational states of both the ground and raised crossovers vibrational against ???= 0 to V ' = 0-4using rotational levels J = 0 to J = 20 have found.

View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain/University of Applied Sciences as a model
...Show More Authors

The research aims to show the relationship between artificial intelligence in accounting education and its role in achieving sustainable development goals in the Kingdom of Bahrain. The research dealt with the role of artificial intelligence applications in accounting education at the University of Applied Sciences as a model for Bahraini universities to achieve sustainable development goals. The application of artificial intelligence in accounting education achieves seven of the seventeen sustainable development goals. It also concludes that there is an artificial intelligence infrastructure in the Kingdom of Bahrain, as it occupies a leading regional position in digital transformation, as Bahrain ranks first in the Arab world i

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE SIZES OF CITIES IN URBAN SYSTEM AND REGIONAL DEVELOPMENT -AN APPLIED RESEARCH OF KERBLA GOVERNORATE -
...Show More Authors

There is a relationship between the sizes of urban centers and regional
development, concerning the role that these centers are playing in
developmental process.
The research assume that the urban system in the governorate, has
been affected by the external environment due to the religious dominance of
Kerbla city.
The research is composed of three sections, the first is a theoretical
background, which focus upon the general directions of the models and
theories that have a relationship with the subject. The second is a practical
part aims at determination the characteristics of the sizes of the cities in the
governorate. Depending upon of previous part, i.e., the practical part section three deals with

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 31 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Static Model of Zubair Reservoir in Luhais Oil Field
...Show More Authors

Static reservoir modeling is the interacting and analysis of the geological data to visualize the reservoir framework by three-dimensional model and distribute the static reservoir properties. The Petrel E&P software used to incorporate the data. The interpreted log data and core report used in distribution of petrophysical properties of porosity, water saturation and permeability for Zubair reservoir in Luhais oil field.

   The reservoir discretized to 274968 cells in increments of 300, 200 and 1 meter in the direction of X, Y, and Z respectively. The geostatistical approach used in the distribution of the properties of porosity and water saturation overall the reservoir units. The permeability has been calculated

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Some Methods for Estimating the Scheff'e Model of the Mixture
...Show More Authors

Because of the experience of the mixture problem of high correlation and the existence of linear MultiCollinearity between the explanatory variables, because of the constraint of the unit and the interactions between them in the model, which increases the existence of links between the explanatory variables and this is illustrated by the variance inflation vector (VIF), L-Pseudo component to reduce the bond between the components of the mixture.

    To estimate the parameters of the mixture model, we used in our research the use of methods that increase bias and reduce variance, such as the Ridge Regression Method and the Least Absolute Shrinkage and Selection Operator (LASSO) method a

... Show More
View Publication Preview PDF
Crossref