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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
Fri Sep 01 2017
Journal Name
International Research Journal Of Engineering And Technology
A POWERFUL AUTOMATED IMAGE INDEXING AND RETRIEVAL TOOL FOR SOCIAL MEDIA Sample
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The Internet image retrieval is an interesting task that needs efforts from image processing and relationship structure analysis. In this paper, has been proposed compressed method when you need to send more than a photo via the internet based on image retrieval. First, face detection is implemented based on local binary patterns. The background is notice based on matching global self-similarities and compared it with the rest of the image backgrounds. The propose algorithm are link the gap between the present image indexing technology, developed in the pixel domain, and the fact that an increasing number of images stored on the computer are previously compressed by JPEG at the source. The similar images are found and send a few images inst

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Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Small Binary Codebook Design for Image Compression Depending on Rotating Blocks
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     The searching process using a binary codebook of combined Block Truncation Coding (BTC) method and Vector Quantization (VQ), i.e. a full codebook search for each input image vector to find the best matched code word in the codebook, requires a long time.   Therefore, in this paper, after designing a small binary codebook, we adopted a new method by rotating each binary code word in this codebook into 900 to 2700 step 900 directions. Then, we systematized each code word depending on its angle  to involve four types of binary code books (i.e. Pour when , Flat when  , Vertical when, or Zigzag). The proposed scheme was used for decreasing the time of the coding pro

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Publication Date
Fri Mar 17 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Semi-Essential Submodules
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Let R be a commutative ring with identity and let M be a unitary left R-module. The purpose of this paper is to investigate some new results (up to our knowledge) on the concept of semi-essential submodules which introduced by Ali S. Mijbass and Nada K. Abdullah, and we make simple changes to the definition relate with the zero submodule, so we say that a submodule N of an R-module M is called semi-essential, if whenever N ∩ P = (0), then P = (0) for each prime submodule P of M. Various properties of semi-essential submodules are considered.

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Techniques مجلة التقني
A STUDY OF SOME TECHNICAL AND ECONOMICAL PARAMETERS FOR MACHINERY UNIT (NEW HOLLAND &DISC PLOW) BY USING THREE DIFFERENT TILT ANGLES دراسة بعض المؤشرات الفنية والأقتصادية للوحدة الميكنية (الجرار نيوهولاند مع المحراث القرصي الثلاثي القلاب) بأستخدام زوايا ميل مختلفة للأقراص
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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Elastic electron scattering from 17Ne and 27P exotic nuclei
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The ground state proton, neutron and matter densities and
corresponding root mean square radii of unstable proton-rich 17Ne
and 27P exotic nuclei are studied via the framework of the twofrequency
shell model. The single particle harmonic oscillator wave
functions are used in this model with two different oscillator size
parameters core b and halo , b the former for the core (inner) orbits
whereas the latter for the halo (outer) orbits. Shell model calculations
for core nucleons and for outer (halo) nucleons in exotic nuclei are
performed individually via the computer code OXBASH. Halo
structure of 17Ne and 27P nuclei is confirmed. It is found that the
structure of 17Ne and 27P nuclei have 2
5 / 2 (1d ) an

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Fully Prime Semimodule, Fully Essential Semimodule and Semi-Complement Subsemimodules
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      The concept of semi-essential semimodule has been studied by many researchers.

     In this paper, we will develop these results by setting appropriate conditions, and defining new properties, relating to our concept, for example (fully prime semimodule, fully essential semimodule and semi-complement subsemimodule) such that: if for each subsemimodule of -semimodule  is prime, then  is fully prime. If every semi-essential subsemimodule of -semimodule  is essential then  is fully essential. Finally, a prime subsemimodule  of  is called semi-relative intersection complement (briefly, semi-complement) of subsemimodule  in , if , and whenever  with  is a prime subsemimodule in , , then .  Furthermore, some res

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
AGENT BASED MONITORING FOR INVESTIGATION PROCESS AND MAINTENANCE IMPROVEMENT
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Agent technology has a widespread usage in most of computerized systems. In this paper agent technology has been applied to monitor wear test for an aluminium silicon alloy which is used in automotive parts and gears of light loads. In addition to wear test monitoring، porosity effect on
wear resistance has been investigated. To get a controlled amount of porosity, the specimens have
been made by powder metallurgy process with various pressures (100, 200 and 600) MPa. The aim of
this investigation is a proactive step to avoid the failure occurrence by the porosity.
A dry wear tests have been achieved by subjecting three reciprocated loads (1000, 1500 and 2000)g
for three periods (10, 45 and 90)min. The weight difference a

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Publication Date
Sat Mar 28 2020
Journal Name
Iraqi Journal Of Science
Duo Gamma Modules and Full Stability
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In this work we study gamma modules which are implying full stability or implying by full stability. A gamma module is fully stable if for each gamma submodule of and each homomorphism of into . Many properties and characterizations of these classes of gamma modules are considered. We extend some results from the module to the gamma module theories.

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Some Results on Weak Essential Submodules
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Throughout this paper R represents commutative ring with identity and M is a unitary left R-module. The purpose of this paper is to investigate some new results (up to our knowledge) on the concept of weak essential submodules which introduced by Muna A. Ahmed, where a submodule N of an R-module M is called weak essential, if N ? P ? (0) for each nonzero semiprime submodule P of M. In this paper we rewrite this definition in another formula. Some new definitions are introduced and various properties of weak essential submodules are considered.

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extend Nearly Pseudo Quasi-2-Absorbing Submodules (II)
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The concept of the Extend Nearly Pseudo Quasi-2-Absorbing submodules was recently introduced by Omar A. Abdullah and Haibat K. Mohammadali in 2022, where he studies this concept and it is relationship to previous generalizationsm especially  2-Absorbing submodule and Quasi-2-Absorbing submodule, in addition to studying the most important Propositions, charactarizations and Examples. Now in this research, which is considered a continuation of the definition that was presented earlier, which is the Extend Nearly Pseudo Quasi-2-Absorbing submodules, we have completed the study of this concept in multiplication modules. And the relationship between the Extend Nearly Pseudo Quasi-2-Absorbing submodule and Extend Nearly Pseudo Quasi-2-Abs

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