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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 Mar 01 2016
Journal Name
Journal Of Engineering
Dynamic Stability Analysis and Critical Speed of Rotor supported by a Worn Fluid film Journal Bearings
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In this paper, the effect of wear in the fluid film journal bearings on the dynamic stability of rotor bearing system has been studied depending on the development of new analytical equations for motion, instability threshold speed and steady state harmonic response for rotor with offset disc supported by worn journal bearings. Finite element method had been used for modeling the rotor bearing system. The analytical model is verified by comparing its results with that obtained numerically for a rotor supported on the short bearings. The analytical and numerical results showed good agreement with about 8.5% percentage error in the value of critical speed and about 3.5% percentage error in the value of harmonic response. T

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Publication Date
Wed Apr 26 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adsorptive Removal Of Congo Red From Aqueous Solution By Local Chaff Surface: Thermodynamics And Kinetics Studies
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This study is concerned with the adsorption of Congo red from solution on the surface of Chaff. The adsorption isotherm is of L-curve type according to Giles classification and the experimental data were best fitted to Langmuir isotherm model. The adsorption phenomenon was examined as a function of temperature (25, 40, 55 oC). The extent of adsorption of Congo red on Chaff was found to increase with the increase of temperature (endothermic process). The basic thermodynamic functions have also been calculated. The effect of contact time was investigated and found that the adsorption process of dye on Chaff surface reached complete equilibrium within 90 min. The maximum uptake of Congo red by Chaff was found to be 92.9% at 25oC. The kineti

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Science
Antibacterial activity of Rosmarinus officinalis and Dodonaea viscosa leaves extracts against Escherichia coli and Staphylococcus aureus
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The isolates from urine and synovial fluid samples of Escherichia coli and Staphylococcus aureus bacteria were isolated and identified, in order to study alternative treatment or antibacterial agents of plant extracts from Rosmarinus officinalis and Dodonaea viscosa plants. The isolates were identified by using cultural and biochemical tests, in addition to API 20E kit as confirmation test. The results exhibited that Rosemary extract prevents the biofilm formation and causes inhibition to bacterial growth, while the doddonia extract causes antibacterial activity on the tested bacteria.

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Publication Date
Mon Jan 31 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Several New Copolymers Based on Maleimides Bearing 1, 3, 4-Oxadiazole Moiety
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A series of new copolyimides containing pendant 1,3,4-oxadiazole moiety were synthesized via multisteps. In the first step five N-(5-substituted-1,3,4-oxadiazole-2-yl)maleamic acids were prepared via reaction of maleic anhydride with 2-amino-5-substituted-1,3,4-oxadiazoles. The obtained amic acids were dehydrated in the second step affording the corresponding N-(5-substituted-1,3,4-oxadiazole-2-yl) maleimides. In the third step the newly synthesized maleimides were introduced successfully in free radical copolymerization reaction with four vinylic monomers including acrylo nitrile, methacrylonitrile, methyl acrylate and methyl meth acrylate respectively producing twelve new copolymers having different physical properties which may serve

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Publication Date
Wed Feb 02 2022
Journal Name
Iraqi Journal Of Science
Effect of Solvent type and Annealing Temperature on Efficiency for Eosin -y Dye Sensitized Solar Cells
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Dye-sensitized solar cell (DSSC) is one of the photochemical electric cells, which consists of the photoelectrode, the dye, the electrolyte, and the counter electrode. The advantage of DSSC is the low cost of the solar energy conversion into electricity because of inexpensive materials and the relative ease of the fabrication processes. In this study was selected solvent dye resolve to know most efficient in terms of conversion efficiency. A dye solution of water or ethanol and maxing in which eosin – y dissolves behaves like a colloid and explores the effect of sintering temperature of TiO2 films on the efficiency of dye sensitized solar cells. A study conducted on several samples at different temperatures. Exemplary efficiency of the

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Publication Date
Wed May 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Adsorption of Thymol From Aqueous Solution Using Granulated Surfactant Initiated Modified Bentonite via Packed Column Method
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    The adsorption study of thymol, was carried out at (25±0.1) °C, using granulated surfactant modified Iraqi Na – montmorillonite clay (initiated modified bentonite); in a down-flow packed column, the modified mineral was characterized by FT-IR spectroscopy.  A linear calibration graph for thymol was obtained, which obey Beer's law in the concentration range of 5-50 mg/L at 274 nm against reagent blank. Single-factor-at-a-time approach; showed that the equilibrium time required for complete adsorption was 45 minute with flow rate (4.0drop/ mint). The adsorption of thymol increased with rising pH of the adsorbate solution, increase of solute uptake when  the initial adsor

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Publication Date
Thu Feb 01 2024
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization, and Evaluation of MCF-7 (Breast Cancer) for Schiff, Mannich Bases, and Their Complexes
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A new synthesis of Schiff (K) 6 and Mannich bases (Q) 7 had formed compound (Q) 7 by reacting compound (K) with N-methylaniline at the presence of formalin 35% to given Mannich base (Q). Additionally, new complexes were formed by reacting Schiff base (K) with metal salts CuCl2·2H2O, PdCl2·2H2O, and PtCl6·6H2O by 2:1 of M:L ratio. New ligands and their complexes were characterized, exanimated, and confirmed through several techniques, including FTIR, UV-visible, 1H-NMR, 13C-NMR spectroscopy, CHN analysis, FAA, TG, molar conductivity, and magnetic susceptibility. These compounds and their complexes were screened against breast cancer cells. It was determined that several of these compounds had a significant anti-breast cancer effec

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Residual strength and strengthening capacity of reinforced concrete columns subjected to fire exposure by numerical analysis
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Abstract<p>This study is a numerical investigation of the performance of reinforced concrete (RC) columns after fire exposure. This study aims to investigate the effect of introducing lateral ties and using the RC jacket on improving post-fire behavior of these columns, the effect of the duration of the fire on ultimate load of columns. The analysis was performed through ABAQUS, a 3D – non-linear finite element program. 4 m tall lengthening square RC column with a cross- section of 0.4 m × 0.4 m was used as a test specimen. The RC column was reinforced by 4Ø28 mm longitudinal bars bonded by steel tie bars of Ø10 mm spaced at 400 mm. The firing temperature was increased to 60</p> ... Show More
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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
A Double Embedding of an Anti-Removable Visible Logo Using Discrete Wavelet Transform and Chaotic Map
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     The aims of visible watermarking are to prevent the illegal copying of videos and images and to avoid the theft and unauthorized advertisement of the legitimate owners' content. The visible watermark is distinguishable with the naked eye. This makes it easily removed by an attacker. This paper proposes an anti-removable visible logo by double embedding using the discrete wavelet transform (DWT) and a chaotic map. The main purpose of this method is to prevent the removal attack and restore the original video without information loss after the logo is legally removed. DWT is used for both the cover area and the logo to embed sub-bands of information from the cover area into sub-bands of the logo. The main idea of using a chaotic m

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Enhancement of prodigiosin production by Serratia marcescens S23 via introducing microbial elicitor cells into culture medium
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The present study was designed to investigate the possibility of exploiting the interspecies interaction of microbial cells in order to enhance the production of prodigiosin by local isolate S. marcescens S23. Prodigiosin is a promising drug owing to its characteristics of antibacterial, antifungal, immunosuppressive and anticancer activities. S. marcescens S23 was isolated from soil sample and already recognized via morphological, biochemical and molecular identification process. The first step was to detect the optimal conditions for maximum prodigiosin production using chemically defined liquid medium. The results revealed that the optimal conditions for prodigiosin production were sucrose as carbon source; peptone as nitrogen source;

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