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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
Wed Nov 24 2021
Journal Name
Iraqi Journal Of Science
Theoretical Study of Nuclear Density Distributions and Elastic Electron Scattering form Factors for Some Halo Nuclei
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The nuclear matter density distributions, elastic electron scattering charge form
factors and root-mean square (rms) proton, charge, neutron and matter radii are
studied for neutron-rich 6,8He and 19C nuclei and proton-rich 8B and 17Ne nuclei. The
local scale transformation (LST) are used to improve the performance radial wave
function of harmonic-oscillator wave function in order to generate the long tail
behavior appeared in matter density distribution at high . A good agreement results
are obtained for aforementioned quantities in the used model.

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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Biological Activity Evaluation of Some Pyrazoles, Thiazoles and Oxazoles Derived from 2-Mercaptoaniline
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    Synthesis of 2-mercaptobenzothiazole (A1) is performed from the reaction of  o-aminothiophenol and carbon disulfide CS2 in ethanol under basic condition. Compound (A1)  is reacted with chloro acetyl chloride to give compound (A2). Hydrazide acid compound (A3) is obtained from the reaction of compound (A2) with  hydrazine hydrate in ethanol under reflux in the presence of glacial acetic acid .The reaction of hydrazide acid compound (A3) with ethyl acetoacetate gives pyrazole compound (A4). The new hydrazone  compound (A5) was prepared from the reaction of compound (A3) with  benzaldehyde. Reaction of compound

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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Water Process Engineering
Chitosan-vermiculite composite adsorbent: Preparation, characterization, and competitive adsorption of Cu(II) and Cd(II) ions
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The cost-effective removal of heavy metal ions represents a significant challenge in environmental science. In this study, we developed a straightforward and efficient reusable adsorbent by amalgamating chitosan and vermiculite (forming the CSVT composite), and comprehensively investigated its selective adsorption mechanism. Different techniques, such as Fourier-transform infrared spectroscopy (FTIR), zeta potential analysis, scanning electron microscopy (SEM), X-ray diffraction (XRD), and Brunauer, Emmett, Teller (BET) analysis were employed for this purpose. The prepared CSVT composite exhibited a larger surface area and higher mesoporosity increasing from 1.9 to 17.24 m2/g compared to pristine chitosan. The adsorption capabilities of the

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Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Novel Subs. -1,3,4-Thiadiazolependant on Modified Poly(5-Vinyl Tetrazole-Co-MA)
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New polymers were prepared from a monomer (5-vinyl-1H-tetrazole), which was prepared from acrylonitrile with sodium azide in the presence of ZnCl2.Another monomer (Methyl acrylate) was also used. Co-monomers were polymerized usingBPO as initiator. The second step was the preparation of copoly acid hydrazide from the reaction of compound2 with hydrazine hydrate, followed by the reaction with carbon disulphide in the presence of KOH to obtain copoly (5-subs.-2-mercapto-1,3,4-thiadiazole). Next,compound4 was reacted with chloroacetyl chloride to yield compound4 5 which was reacted with (hydrazine hydrate , phenyl hydrazine and 2,4-di nitro phenyl hydrazine) as shown in scheme(1). Physical properties of all the prepared copolymers were chara

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Design and Testing a Neutrons and Gamma-Rays Multilayer Shield Using Different Groups of Cross – Sections
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A preventing shield for neutrons and gamma rays was designed using alternate layers of water and iron with pre-fixed dimensions in order to study the possibility of attenuating both neutrons and gamma-rays. ANISN CODE was prepared and adapted for the shield calculation using radiation doses calculation: Two groups of cross-section were used for each of neutrons and gamma-rays that rely on the one – dimensional transport equation using discrete ordinate's method, and through transforming cross-section values to values that are independent on the number of groups. The memory size required for the applied code was reduced and the results obtained were in agreement with those of standard acceptable document samples of cross –section, this a

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Publication Date
Thu Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Performance Study of Polarization Beam Splitters Based on Horizontal Slot Waveguide Operating at 700nm Wavelength
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Abstract: Polarization beam splitter (PBS) integrated waveguides are the key components in the receiver of quantum key distribution (QKD) systems. Their function is to analyze the polarization of polarized light and separate the transverse-electric (TE) and transverse-magnetic (TM) polarizations into different waveguides. In this paper, a performance study of polarization beam splitters based on horizontal slot waveguide has been investigated for a wavelength of . PBS based on horizontal slot waveguide structure shows a polarization extinction ratio for quasi-TE and quasi-TM modes larger than  with insertion loss below  and a bandwidth of . Also, the fabrication tolerance of the structure is analyzed.<

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Neotectonics of Al-Thirthar, Al-Habbaniya , Al-Razzazah Depressions, Central Iraq, by using Remote Sensing Data.
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The object of this research is to reveal the neotectonics of Al-Thirthar, Al-Habbaniya, and Al-Razzazah depressions by using remote sensing data. The age of the exposed rocks ranges from Early Miocene to Holocene. The depressions represent the west margin of the Mesopotamia Zone along its boundary with Al-Salman Zone. The lineament map contains three major groups of lineaments. Two of them are trending east-west and northeast-southwest parallel to the transversal fault systems of Iraq territory. The third group is trending northwest-southeast. The lineament groups reveal the tectonic and structural effects to the extension and the shape of the depressions. The intersection of the lineaments divided the area into small fragments which con

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
A Numerical Study on Cross Diffusion Cattaneo-Christov Impacts of MHD Micropolar Fluid Across a Paraboloid
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Analyzing the impacts of Cattaneo-Christov flux, bioconvective Raleigh number and cross diffusion effects in electrically conducting micropolar fluid through a paraboloid revolution is assessed in this work. Non-dimensional equations are solved numerically using shooting technique with an aid of Matlab software. The impact of various parameters on velocity, temperature and concentration are discussed in detail and presented graphically. Harman number and micro rotation parameters are found and have an increasing influence on shear stress. The vertical velocity increases at free stream and the horizontal velocity increases near the surface when Grb increases, which follows the opposite trend for accumulation of Rb. T

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Assessment of Rock Slope Stability along Sulaimaniyah -Qaradagh Main Road, Near Dararash Village, Sulaimaniyah, NE-Iraq
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The road network in the Baranan mountain, near Dararash village, connecting Sulaymaniyah city with Qaradagh town, plays a major role in socio- economic activities of Qaradagh town and its surrounding villages. Any type of slope failure in the area may cause breaking up in traffic, loss of lives, and injuries.

      For assessing the stability of rock slopes in the area, seven stations (rock-cut slopes) were selected along the road and evaluated by kinematic analysis, using DIPS v6.008 software and slope mass rating system (SMRTool - v205 software).

      The kinematic analysis revealed that planar and wedge sliding may occur in stations no.2, 5, 6, and 7, flexural toppling

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Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
Constructing a Sustainable Roller Compacted Concrete Using Waste Demolished Material as Replacement of Cement: A Review
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Roller Compacted Concrete is a type of concrete that is environmentally friendly and more economical than traditional concrete. Roller Compacted Concrete is typically used for heavy-duty and specialist constructions, such as hydraulic structures and pavements, because of its coarse surface. The main difference between RCC and conventional concrete mixtures is that RCC has a more significant proportion of fine aggregates that allow compaction and tight packing. In recent years, it has been estimated that several million tons of waste demolished material (WDM) produced each year are directed to landfills worldwide without being recycled for disposal. This review aimed to study the literature about creating a Roller-Comp

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