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
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Corrosion Inhibition of Galvanic Couple Copper Alloy/Mild Steel in Cooling Water System
...Show More Authors

The driving idea for the present work was to combine the effect of polyvinyl alcohol (PVA) as corrosion inhibitor with the distance between the anodic and cathodic elements of the galvanic cell, beside their area ratio, in scope of synergistic suppression of galvanic corrosion on Cu/Fe model couple, using weight loss method. The performance affecting galvanic corrosion process has been tested for three major factors affect the process:
1. Four PVA inhibitor concentrations were selected to be (0, 1000, 4000 and 7000 ppm) in simulated cooling water.
2. Two cathode: anode area ratios as 1:1 and 2.4:1.
3. Two distances apart cathode – anode as 3 and 7 cm.
Maximum corrosion inhibition achieved was 86% which indicates that increa

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
Construction and performance study of a solar - powered hybrid cooling system in Iraq
...Show More Authors

The systems cooling hybrid solar uses solar collector to convert solar energy into the source of heat for roasting Refrigerant outside of the compressor and this process helps in the transformation of Refrigerant from the gas to a liquid state in two-thirds the top of the condenser instead of two-thirds the bottom of the condenser as in Conventional cooling systems and this in turn reduces the energy necessary to lead the process of cooling. The system cooling hybrid use with a capacity of 1 ton and Refrigerant type R22 and the value of current drawn by the system limits (3.9-4.2A), the same value of electric current calculated by the system are  Conventional  within this atmosphere of Iraq, and after taking different readings

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 01 2025
Journal Name
Journal Of Physical Education
Analytical Study of Goalkeeper Positioning Using MH System for Free Kick in Soccer
...Show More Authors

View Publication
Publication Date
Mon Oct 01 2018
Journal Name
2018 International Conference On Advanced Science And Engineering (icoase)
Performance of BCH and RS Codes in MIMO System Using MPFEC Diversity Technique
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Crossref
Publication Date
Mon Feb 25 2019
Journal Name
Iraqi Journal Of Physics
Simulation of indoor solar illumination system for a library hall in Baghdad city
...Show More Authors

A concept of indoor solar illumination is described and simulated. The solar illumination system is composed of a tracking primary reflector, a selective secondary reflector, a visible light guide and a scattering solid glass tube fixture. Each part of the solar illumination system is optically suited and compatible with other parts to realize high efficiency. The simulation is conducted for Baghdad city for a library hall. Two major days over a year are chosen to investigate the illumination system for acceptable visible light level for reading hall. The two days are: summer solstice day and winter solstice day at 8:00 AM and 12:00 PM for each. Research results showed that the design of the solar system is achieved on the base of minimu

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Engineering
Design And Analysis Performance of Liquid Petroleum Gases System in Residential Building; Review
...Show More Authors

Liquefied petroleum gases (LPG) consist of hydrocarbons obtained by refining crude oil, either from propane or butane or a mixture of the two. There are often other components such as propylene, butylene or other hydrocarbons, but they are not the main component. The study aims to review previous studies dealing with designing an LPG system to deliver gas to residential campuses and buildings. LPG is extracted from natural gas NG by several processes, passing through fractionation towers and then pressuring into CNG storage tanks. Gas contains several problems, including gas leakage through the pipes and leads to fires or explosions in LPG storage and distribution tanks, so safety conditions were taken in the design and implementation. T

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Computer Networks, Big Data And Iot
A Comprehensive Study of Various DC Faults and Detection Methods in Photovoltaic System
...Show More Authors

View Publication
Scopus (2)
Scopus Crossref
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Evaluation of Illustrations Images in the Content of the Computer Book for the Second Intermediate Grade from the Point of View of the Teachers of the Subject
...Show More Authors

The research aims at evaluating the illustrations images and determining the availability of good image standards in the illustrations images of the content of the second intermediate stage computer's book for the academic year (2019-2020) as seen by computer teachers. The sample was randomly selected, (30) teachers who are actually teaching the subject in schools within the geographical area of the province of Baghdad (Karkh III). To achieve this goal, ten standards were identified: scientific accuracy, suitability for the level of students, image clarity, image freshness, quality of coloring, suitability of its location of the subject, Matching their content glimpsed, The subject matter is appropriate in terms of area, matching its tit

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Solution of Fuzzy Maximal Flow Problems of Vehicles in Province of Diwaniyah Using the Ranking Function for Fuzzy Linear Programming Model
...Show More Authors

Abstract

The traffic jams taking place in the cities of the Republic of Iraq in general and the province of Diwaniyah especially, causes return to the large numbers of the modern vehicles that have been imported in the last ten years and the lack of omission for old vehicles in the province, resulting in the accumulation of a large number of vehicles that exceed the capacity of the city's streets, all these reasons combined led to traffic congestion clear at the time of the beginning of work in the morning, So researchers chose local area network of the main roads of the province of Diwaniyah, which is considered the most important in terms of traffic congestion, it was identified  fuzzy numbers for

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Developing a Model to Estimate the Productivity of Ready Mixed Concrete Batch Plant
...Show More Authors

Productivity estimating of ready mixed concrete batch plant is an essential tool for the successful completion of the construction process. It is defined as the output of the system per unit of time. Usually, the actual productivity values of construction equipment in the site are not consistent with the nominal ones. Therefore, it is necessary to make a comprehensive evaluation of the nominal productivity of equipment concerning the effected factors and then re-evaluate them according to the actual values.

In this paper, the forecasting system was employed is an Artificial Intelligence technique (AI). It is represented by Artificial Neural Network (ANN) to establish the predicted model to estimate wet ready mixe

... Show More
View Publication Preview PDF
Crossref (3)
Crossref