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
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Voice Identification Using MFCC and Vector Quantization
...Show More Authors

The speaker identification is one of the fundamental problems in speech processing and voice modeling. The speaker identification applications include authentication in critical security systems and the accuracy of the selection. Large-scale voice recognition applications are a major challenge. Quick search in the speaker database requires fast, modern techniques and relies on artificial intelligence to achieve the desired results from the system. Many efforts are made to achieve this through the establishment of variable-based systems and the development of new methodologies for speaker identification. Speaker identification is the process of recognizing who is speaking using the characteristics extracted from the speech's waves like pi

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
China's Soft Power and Diplomacy towards Middle East Region after 2011
...Show More Authors

The study deals with China's soft power and diplomacy in the Middle East, and it focuses specifically on the tools and foundations of China's soft diplomacy and how it achieves its goals in the region in addition to its challenges in the region. In this regard, the study also focuses on the Chinese Belt and Road Initiative and its soft foundations and how they serve China’s diplomacy and soft power in the region. The study ends with a set of conclusions, perhaps the most prominent of which is that diplomacy and soft power have become a fundamental pillar of China's foreign policy to achieve its foreign goals and to establish an international system compatible with China's principles. As for the Middle East, China has established a poli

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Post Cesarean Section Surgical Site Infection; Incidence and Risk Factors
...Show More Authors

The rate of births delivered by cesarean section (CS) has gone up substantially all over the world. Post-cesarean surgical site infection (SSI) is a common cause of maternal morbidity and mortality that results in prolonged period of hospitalization with increased cost and direct health implications, especially in low socioeconomic population, resource- restricted settings, and war- related conditions with internal forced movement. This study was aimed to find incidence of post cesarean section surgical site infection withthe accompanying risk factors.Pregnant ladies admitted to department of obstetrics and gynecology at Medical City Hospital in Baghdad who had undergone CSs were followed up prospectively from first of January 2017 till end

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 14 2016
Journal Name
Euphrates Journal Of Agricultural Science
A field compare five horticulture machines when used normal and super Iraqi fuel
...Show More Authors

A field Experiment was carried out in Baghdad for the purpose of compare five horticulture machines during used two types of fuel deffirance in octane number, normal and super fuel which produced in Iraqi and measuring the vibrations transmitted of the three axes are longitudinal X , lateral Y and vertical Z from handlebar in (Mowers) to the operator which walks behind the mower, and the determine of the productivity practical of cutting, productivity passing and fuel consumption. Experiment Factorial used with two factors, The first factor was Five Mowers vary in width , types, weight and company manufacturer, The Second factor was the types of fuel used internal combination engine horticulture mowers were Normal fuel with Octane Number 82

... Show More
Publication Date
Sat Dec 30 2023
Journal Name
Basrah Journal Of Surgery
Can Hyaluronic acid gel enhance wound healing faster than Advanced Platelets Rich Fibrin following surgical removal of impacted mandibular third molars? A Randomized Controlled Trial
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Annals Of Tropical Medicine & Public Health
Newly developed method for determination of methyldopa drug using ammonium ceric (IV) nitrate by continuous flow injection analysis via homemade NAG-ADF-300-2 analyser
...Show More Authors

A new, simple, sensitive and fast developed method was used for the determination of methyldopa in pure and pharmaceutical formulations by using continuous flow injection analysis. This method is based on formation a burgundy color complex between methyldopa andammonium ceric (IV) nitrate in aqueous medium using long distance chasing photometer NAG-ADF-300-2. The linear range for calibration graph was 0.05-8.3 mmol/L for cell A and 0.1-8.5 mmol/L for cell B, and LOD 952.8000 ng /200 µL for cell A and 3.3348 µg /200 µL for cell B respectively with correlation coefficient (r) 0.9994 for cell A and 0.9991 for cell B, RSD % was lower than 1 % for n=8. The results were compared with classical method UV-Spectrophotometric at λ max=280 n

... Show More
Crossref (2)
Crossref
Publication Date
Wed Dec 01 2021
Journal Name
International Medical Journal
Effect of Accelerated Canine Retraction by Vitamin D3 Local Administration on Apical Root Resorption, Alveolar Bone Integrity, and Chair-side Time: A Prospective Clinical Study.
...Show More Authors

Objectives: To evaluate the effect of vitamin D3 local injections on apical root resorption, alveolar bone integrity, and chair-side time following three and six months of canine retraction. Subjects and Methods: Seventeen adult patients (18-35 years old) of class I and II malocclusions were recruited, who required bilateral maxillary 1st premolars extraction before starting maxillary canines retraction. The experimental side received 25 pg dose of vitamin D3 injected locally into the distal periodontal sulcus of the canine (before force application) every three weeks, while the control side received retraction force only. Periapical radiographic evaluation was conducted after 3 and 6 months of the start of canines' retraction. Results: At

... Show More
Preview PDF
Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal Of Dissolved Cadmium Ions from Contaminated Wastewater using Raw Scrap Zero-Valent Iron And Zero Valent Aluminum as Locally Available and Inexpensive Sorbent Wastes
...Show More Authors

The current study was to examine the reliability and effectiveness of using most abundant, inexpensive waste in the form of scrap raw zero valent aluminum ZVAI and zero valent iron ZVI for the capture, retard, and removal of one of the most serious and hazardous heavy metals cadmium dissolved in water. Batch tests were conducted to examine contact time (0-250) min, sorbent dose (0.25-1 g ZVAI/100 mL and 2-8 g ZVI/100 mL), initial pH (3-6), pollutant concentration of 50mg/L initially, and speed of agitation (0-250) rpm . Maximum contaminant removal efficiency corresponding to (90 %) for cadmium at 250 min contact time, 1g ZVAI/ 6g ZVI sorbent mass ratio, pH 5.5, pollutant concentration of 50 mg/L initially, and 250 rpm agitation speed wer

... Show More
View Publication Preview PDF
Crossref (11)
Crossref
Publication Date
Mon Apr 01 2024
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Structure and Biological Activity Studies of New Metal Ion Complexes Based on 3-[(3-Hydroxynaphthalene-2-yl-ethylidene)-hydrazono]-1,3-dihydro-indol-2-one
...Show More Authors

In the present study, a novel ligand (L) made of 2-hydroxynaphthaldehyde and 3-hydrazone-1,3-dihydro-indole-2-one(3-[(3-hydroxynaphthalen-2-yl-ethylidene)-hydrazono]-1,3-dihydro-indol-2-one). The ligand was characterized by FTIR, UV-vis, mass, 1H-NMR, 13C-NMR, and CHN elemental analysis. New complexes of this ligand were created by treating methanol and a drop of DMF solution of the produced ligand with the hydrated metal salts of Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) in a molar ratio of 2:1 (L:M). As a result, complexes have been emerged and identified FTIR, UV-vis, C.H.N., chloride-containing, molar conductance, magnetic susceptibility, and atomic absorption. The characterization result for each complex indicated complexes wi

... Show More
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Sustainable Materials And Technologies
Green approach for fabrication of graphene from polyethylene terephthalate (PET) bottle waste as reactive material for dyes removal from aqueous solution: Batch and continuous study
...Show More Authors

Scopus (37)
Crossref (9)
Scopus Clarivate Crossref