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Improving the Effectiveness of Internal Control System In Accordance with COSO Model
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        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.

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
دور دور الوزير الفاطمي اليازوري وسياسته الداخلية والخارجية في مصر
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Anhdralazuri of Yazour a village Ramle Palestine, from a religious family of Abu Mohammed Yazouri arrived in Egypt in the year (439 AH / 1036 AD), and was aimed from behind, returned him to his previous position to assume spend Ramle, Fasttaa a senior statesmen to provide Abu Muhammad Yazouri L. Caliph assuming start, Vtm him so, raising its standing and became MetwallyDiwan or caliph, in the year (441 AH / 1049 AD) was assigned the Chief Justice did not stop at that, but the era of his post of the ministry a year (442 AH / 1051 AD), having proven merit in every Matulah, The minister Yazouri of the powerful minister aspiring and employers pens won several titles did not collect it for one by the judiciary, advocacy and ministry granted C

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Publication Date
Wed Apr 14 2021
Journal Name
Wireless Personal Communications
A Partial CSI Estimation Approach for Downlink FDD massive-MIMO System with Different Base Transceiver Station Topologies
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Massive multiple-input multiple-output (massive-MIMO) is a promising technology for next generation wireless communications systems due to its capability to increase the data rate and meet the enormous ongoing data traffic explosion. However, in non-reciprocal channels, such as those encountered in frequency division duplex (FDD) systems, channel state information (CSI) estimation using downlink (DL) training sequence is to date very challenging issue, especially when the channel exhibits a shorter coherence time. In particular, the availability of sufficiently accurate CSI at the base transceiver station (BTS) allows an efficient precoding design in the DL transmission to be achieved, and thus, reliable communication systems can be obtaine

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Publication Date
Tue Jan 01 2019
Journal Name
مجلة كلية التربية للبنات
استخدام نظام مكتبي لادارة مكتبة كلية القانون
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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Constructivist Learning Model on the Achievement and Reflective Thinking of the Fifth Grade Literary Preparatory Students in History Subject
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The aim of the study is to reveal the effect of the constructivist learning Model on the achievement and reflective thinking of the fifth grade literary Preparatory students in History subject. A random sample was chosen which consisted of 64 students divided into experimental and control groups, each group consisted of 32 students. The experimental group was taught via the constructivist learning model, and the control group was taught via the traditional method. The experiment was lasted for Eight weeks, each week taught two lessons. The researcher adopted the experimental design with partial control. The two groups were equalized statistically. The researcher used two instruments, the achievement test and the reflective thinking test.

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Constructivist Learning Model on the Achievement and Reflective Thinking of the Fifth Grade Literary Preparatory Students in History Subject
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The aim of the study is to reveal the effect of the constructivist learning Model on the achievement and reflective thinking of the fifth grade literary Preparatory students in History subject. A random sample was chosen which consisted of 64 students divided into experimental and control groups, each group consisted of 32 students. The experimental group was taught via the constructivist learning model, and the control group was taught via the traditional method. The experiment was lasted for Eight weeks, each week taught two lessons. The researcher adopted the experimental design with partial control. The two groups were equalized statistically. The researcher used two instruments, the achievement test and the reflective thinking test.

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Direction Structure of the Imaginary and Interpretation Controversy in the Theatre Reception "Mukashafat" Play -A Model: ثابت رسول جواد
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The current research deals with the argument of delusion and interpretation in the direction structure and its reflected impact in the reception activity and the amount of conceptual displacement it is subjected to in an aesthetic approach to abstract conceptual definitions of the reception activity , by the effect of this dialectic in the direction structure, which can be summed up by the following question: (What are the characteristics of the direction structure of the imaginary and what is the argument of interpretation in the theatre reception activity?) in order to stand on the aesthetic framework and conceptual definition of the direction structure in the controversy of interpretation and imagination, and its impact on the concept

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Acculturation and its Evolutionary Tendency in the Design of the Prayer Space Elements / Niche – A model: آلاء طالب كريم
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The peculiarity of worship spaces in the Islamic architecture is evident by its symbolic connotations with doctrinal connections, thus the niche has a major status in that symbolic connotation, which transformed due to the cultural interaction from a rock on the wall directed towards Mecca into an element of integrated structural entity with performative and aesthetic characteristics. The spread of the Islamic religion contributed to subjecting it to a design acculturation process, thus the problem of the research was raised by the following question: has the evolutionary tendency of acculturation been able to effect a major transformation in the niche design? The research aims at identifying the design acculturation and its translation

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Surgery
Evaluation of using double Teostrut graft to control naral tip projection
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Abstract Background: Dne of the key component of nasal tipplasty is effecter control of naral tip projection. Several cartilage grafts have been decreased for this purpose each had its own advantage and disadvantage. Aim: To evaluate using of double teostrut graft for controlling of tip projection. Patients and Methods: A total number of 170 patients were subjected to primary and secondary rhino plaster between January 2020 to January 2023. Those patients had double Teostrut banner graft for support of their nasal tip and maintaining tip projection after operation. Results: The follow period was ranging between 6-12 months. The shape of the nose was evaluating by patents vernal analogues scale. The average score for patients satisfaction wa

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Publication Date
Tue May 01 2018
Journal Name
2018 2nd Ieee Advanced Information Management,communicates,electronic And Automation Control Conference (imcec)
Hybrid Regressor and Approximation-Based Adaptive Control of Piezoelectric Flexible Beams
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Publication Date
Thu Dec 01 2016
Journal Name
2016 Ieee Symposium Series On Computational Intelligence (ssci)
A fusion of time-domain descriptors for improved myoelectric hand control
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