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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 Feb 16 2016
Journal Name
The Iraqi Journal Of Agricultural Sciences
MEASURING VIBRATION AT TRACTOR PLATFORM , STEERING WHEEL AND SEAT EFFECTIVE AMPLITUDE TRANSMISSIBILITY FACTOR DURING OPERATION TILLAGE
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Field experiment conducted to measure vibrations on three axes longitudinal X, lateral Y and vertical Z on steering wheel, platform tractor and vertical vibration in seat tractor and seat effective amplitude transmissibility (SEAT) factor during operation tillage in silt clay loam soil with depth 18 cm in Baghdad. Split – split plot design under randomized complete block design with three replications least significant design 5 % used. Three factor were used in this experiment included two types of plows included chisel and disc plows which represented main plot, three tires inflation pressure was second factor included 1.1 ,1.8 and 2.7 bar, and three forward speeds of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Resu

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Publication Date
Wed Jan 07 2026
Journal Name
International Journal Of Engineering & Technology
An integrated multi layers approach for detecting unknown malware behaviours
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Malware represents one of the dangerous threats to computer security. Dynamic analysis has difficulties in detecting unknown malware. This paper developed an integrated multi – layer detection approach to provide more accuracy in detecting malware. User interface integrated with Virus Total was designed as a first layer which represented a warning system for malware infection, Malware data base within malware samples as a second layer, Cuckoo as a third layer, Bull guard as a fourth layer and IDA pro as a fifth layer. The results showed that the use of fifth layers was better than the use of a single detector without merging. For example, the efficiency of the proposed approach is 100% compared with 18% and 63% of Virus Total and Bel

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Multi-Stage Hydraulic Fracturing Completion Design Based on Ball-and-Sleeve Method
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This paper proposes a completion that can allow fracturing four zones in a single trip in the well called “Y” (for confidential reasons) of the field named “X” (for confidential reasons). The steps to design a well completion for multiple fracturing are first to select the best completion method then the required equipment and the materials that it is made of. After that, the completion schematic must be drawn by using Power Draw in this case, and the summary installation procedures explained. The data used to design the completion are the well trajectory, the reservoir data (including temperature, pressure and fluid properties), the production and injection strategy. The results suggest that multi-stage hydraulic fracturing can

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Engineering
CFD Application on Shell and Double Concentric Tube Heat Exchanger
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This work is concerned with the design and performance evaluation of a shell and double concentric tubes heat exchanger using Solid Works and ANSY (Computational Fluid Dynamics).

Computational fluid dynamics technique which is a computer-based analysis is used to simulate the heat exchanger involving fluid flow, heat transfer. CFD resolve the entire heat exchanger in discrete elements to find: (1) the temperature gradients, (2) pressure distribution, and (3) velocity vectors.  The RNG k-ε model of turbulence is used to determining the accurate results from CFD.

The heat exchanger design for this work consisted of a shell and eight double concentric tubes. The number of inlets are three and that of o

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Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Some Results on Pure Submodules Relative to Submodule
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Let R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.

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Publication Date
Sun Mar 15 2020
Journal Name
Iraqi Journal Of Science
On Semiannahilator Supplement Submodules
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Let R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes

Publication Date
Thu Sep 08 2022
Journal Name
Mathematical Statistician And Engineering Applications
δ-Semi Normal and δ-Semi Compact Spaces
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In this paper by using δ-semi.open sets we introduced the concept of weakly δ-semi.normal and δ-semi.normal spaces . Many properties and results were investigated and studied. Also we present the notion of δ- semi.compact spaces and we were able to compare with it δ-semi.regular spaces

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis and identification of some new N-substituted quinazoline-4-one, thiazine-4-one and tetrazoline rings incorporating N-ethyl-2-(benzylthio)benzimidazole acetate and study their application as anti-oxidant agent
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Publication Date
Tue Jan 01 2019
Journal Name
Inorganica Chimica Acta
Synthesis, characterisation and electrochemistry of eight Fe coordination compounds containing substituted 2-(1-(4-R-phenyl-1H-1,2,3-triazol-4-yl)pyridine ligands, R = CH3, OCH3, COOH, F, Cl, CN, H and CF3.
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Eight different Dichloro(bis{2-[1-(4-R-phenyl)-1H-1,2,3-triazol-4-yl-κN3]pyridine-κN})iron(II) compounds, 2–9, have been synthesised and characterised, where group R=CH3 (L2), OCH3 (L3), COOH (L4), F (L5), Cl (L6), CN (L7), H (L8) and CF3 (L9). The single crystal X-ray structure was determined for the L3 which was complemented with Density Functional Theory calculations for all complexes. The structure exhibits a distorted octahedral geometry, with the two triazole ligands coordinated to the iron centre positioned in the equatorial plane and the two chloro atoms in the axial positions. The values of the FeII/III redox couple, observed at ca. −0.3 V versus Fc/ Fc+ for complexes 2–9, varied over a very small potential range of 0.05 V.

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
On Soft Turning Points
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The soft sets were known since 1999, and because of their wide applications and their great flexibility to solve the problems, we used these concepts to define new types of soft limit points, that we called soft turning points.Finally, we used these points to define new types of soft separation axioms and we study their properties.

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