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
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Synthesis of Over-Based Magnesium Stearate Using Magnesium Oxide Nanoparticles and Evaluation as Multifunction Lubricating Oil Additives
...Show More Authors

     The use of multifunction additives in the lubricant sector has attracted great interest due to their ability to simultaneously improve and add multiple functions. This work describes the preparation and evaluation of over-based magnesium stearate detergent as a multifunction additive by the reaction of stearic acid with carbon dioxide gas in the presence of magnesium oxide nanoparticles and ammonia. The prepared over-based magnesium stearate was evaluated as a multifunction additive through blending it in various concentrations of 1-5 wt/wt% with sixty stock lubricating oils. The American Society for Testing and Materials (ASTM) and the Institute of Petroleum (IP) were used to determine the total base number (TBN), viscosity ind

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Chemical Data Collections
Removal of diclofenac from aqueous solution on apricot seeds activated carbon synthesized by pyro carbonic acid microwave
...Show More Authors

Pharmaceuticals have been widely remaining contaminants in wastewater, and diclofenac is the most common pharmaceutical pollutant. Therefore, the removal of diclofenac from aqueous solutions using activated carbon produced by pyrocarbonic acid and microwaves was investigated in this research. Apricot seed powder and pyrophosphoric acid (45 wt%) were selected as raw material and activator respectively, and microwave irradiation technique was used to prepare the activated carbon. The raw material was impregnated in pyrophosphoric acid at 80◦C with an impregnation ratio of 1: 3 (apricot seeds to phosphoric acid), the impregnation time was 4 h, whereas the power of the microwave was 700 watts with a radiation time of 20 min. A series o

... Show More
Crossref (10)
Crossref
Publication Date
Wed Feb 05 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Early detection of periodontitis among young adult cigarette smokers and non-smokers using cone beam computed tomography
...Show More Authors

Background: Periodontitis is an inflammatory disease that affects the supporting tissues of the teeth; Smoking is an important risk factor for periodontitis induces alveolar bone loss and cause an imbalance between bone resorption and bone deposition. The purpose of this study is to detect and compare the presence of incipient periodontitis among young smokers and non-smokers by measuring the distance between cement-enamel junction and alveolar crest (CEJ-Ac) using Cone Beam Computed Tomography (CBCT). Material and methods: The total sample composed of fifty two participants, thirty one smokers and twenty one non-smokers (age range 14-22 years). Periodontal parameters: plaque index (PLI), gingival index (GI) were recorded for all teeth exc

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
First Transition Metal Complexes Salts of Diazonium Derived from Nitrogen Heterocyclic Compound, Synthesis, Characterization and Biological Activity
...Show More Authors

Metal complexes chrome(III), manganese(II), iron(III), cobalt(II), nickel(II), cupper(II) and zinc(II) with diazonium of 3-amino-2-chloropyridine of general formula [2-Cl-C5H3N≡N]n[MXm], where n=2 or 3 for divalent and trivalent metal, m= 4 or 6  were synthesized. The complexes have been characterized by flame atomic absorption, (C.H.N), molar conductance, magnetic susceptibility UV-vis spectra, infrared spectra,1H-NMR spectroscopy and thermo gravimetric analysis (TGA and DTA). The measurements showed that the divalent metal ion complexes (M2+) have (1:2) M:L ratio with tetrahedral geometry around metal ions while the trivalent metal ions (M3+) formed (1:3) m

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Wed Jun 30 2021
Journal Name
International Journal Of Research In Medical Sciences & Technology
GREEN SYNTHESIS OF SILVER NANOPARTICLE USING GREEN TEA LEAVES EXTRACT FOR REMOVAL CIPROFLOXACIN (CIP) FROM AQUEOUS MEDIA
...Show More Authors

This study examines the removal of ciprofloxacin in an aqueous solution using green tea silver nanoparticles (Ag-NPs). The synthesized Ag-NPs have been classified by the different techniques of SEM, AFM, BET, FTIR, and Zeta potential. Spherical nanoparticles with average sizes of 32 nm and a surface area of 1.2387m2/g are found to be silver nanoparticles. The results showed that the ciprofloxacin removal efficiency depends on the initial pH (2.5-10), CIP (2-15 mg/L), temperature (20-50°C), time (0-180 min), and Ag-NPs dosage (0.1-1g/L). Batch experiments revealed that the removal rate with ratio (1:1) (w/w) were 52%, and 79.8% of the 10 mg/L of CIP at 60, and 180 minutes, respectively with optimal pH=4. Kinetic models for adsorpti

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Tue Oct 24 2023
Journal Name
Environmental Engineering Research
Exploring electromembrane extraction and liquid membrane for efficient removal of heavy metals from aqueous solutions: An overview
...Show More Authors

Environmental pollution is experiencing an alarming surge within the global ecosystem, warranting urgent attention. Among the significant challenges that demand immediate resolution, effective treatment of industrial pollutants stands out prominently, which for decades has been the focus of most researchers for sustainable industrial development aiming to remove those pollutants and recover some of them. The liquid membrane (LM) method, specifically electromembrane extraction (EME), offers promise. EME deploys an electric field, reducing extraction time and energy use while staying eco-friendly. However, there's a crucial knowledge gap. Despite strides in understanding and applying EME, optimizing it for diverse industrial pollutant

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Aug 16 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Statistic Assessment of Spreading Cases (Total Confirmed, Recovered, Death) From Different AreasContain Novel Coronavirus (2019-n Cov)
...Show More Authors

View Publication
Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Materials In Civil Engineering
Moisture Susceptibility and Fatigue Performance of Hydrated Lime–Modified Asphalt Concrete: Experiment and Design Application Case Study
...Show More Authors

Hydrated lime has been recognized as an effective additive used to improve asphalt concrete properties in pavement applications. However, further work is still needed to quantify the effect of hydrated lime on asphaltic concrete performance under varied weather, temperature, and environmental conditions and in the application of different pavement courses. A research project was conducted using hydrated lime to modify the asphalt concretes used for the applications of wearing (surface), leveling (binder), and base courses. A previous publication reported the experimental study on the resistance to Marshall stability and the volumetric properties, the resilient modulus, and permanent deformation at three different weather temperatures. This

... Show More
View Publication
Crossref (11)
Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Some Subclasses of Univalent and Bi-Univalent Functions Related to K-Fibonacci Numbers and Modified Sigmoid Function
...Show More Authors

            This paper is interested in certain  subclasses of univalent and bi-univalent functions concerning  to shell- like curves connected with k-Fibonacci numbers involving modified Sigmoid activation function θ(t)=2/(1+e^(-t) ) ,t ≥0 in unit disk |z|<1 . For estimating of the initial coefficients |c_2 | , |c_3 |, Fekete-Szego ̈ inequality and the  second Hankel determinant have been investigated for the functions in our classes. 

View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Open Engineering
Using ANN for well type identifying and increasing production from Sa’di formation of Halfaya oil field – Iraq
...Show More Authors
Abstract<p>The current study focuses on utilizing artificial intelligence (AI) techniques to identify the optimal locations of production wells and types for achieving the production company’s primary objective, which is to increase oil production from the Sa’di carbonate reservoir of the Halfaya oil field in southeast Iraq, with the determination of the optimal scenario of various designs for production wells, which include vertical, horizontal, multi-horizontal, and fishbone lateral wells, for all reservoir production layers. Artificial neural network tool was used to identify the optimal locations for obtaining the highest production from the reservoir layers and the optimal well type. Fo</p> ... Show More
View Publication
Scopus (1)
Scopus Clarivate Crossref