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 Sep 20 2024
Journal Name
Journal Of Nano Research
Impact of Copper Doping on Nanocrystalline SnO<sub>2</sub> Thin Films Synthesized by Sol-Gel Coating and Chemical Bath Deposition for Gas Sensor Applications
...Show More Authors

This work focuses on the preparation of pure nanocrystalline SnO2 and SnO2:Cu thin films on cleaned glass substrates utilizing a sol-gel spin coating and chemical bath deposition (CBD) procedures. The primary aim of this study is to investigate the possible use of these thin films in the context of gas sensor applications. The films underwent annealing in an air environment at a temperature of 500 C for duration of 60 minutes. The thickness of the film that was deposited may be estimated to be around 300 nm. The investigation included an examination of the structural, optical, electrical, and sensing characteristics, which were explored across various preparation circumstances, specifically focusing on varied

... Show More
View Publication
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Pakistan Journal Of Biotechnology
Correlation between BOD5 and COD for Al-Diwaniyah wastewater treatment plants to obtain biodegradability indices.
...Show More Authors

The present study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. Regression equations for BOD5 and COD removal percentages were suggested which can be used to evaluate rapid effluent assessment after the treatment processes or optimal process control to improve the performance of wastewater treatment plants.

... Show More
Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Modern Mathematical Sciences
Coupled Laplace-Decomposition Method for Solving Klein- Gordon Equation
...Show More Authors

In this paper, we consider a new approach to solve type of partial differential equation by using coupled Laplace transformation with decomposition method to find the exact solution for non–linear non–homogenous equation with initial conditions. The reliability for suggested approach illustrated by solving model equations such as second order linear and nonlinear Klein–Gordon equation. The application results show the efficiency and ability for suggested approach.

Preview PDF
Publication Date
Tue Dec 26 2017
Journal Name
Al-khwarizmi Engineering Journal
Fuzzy Wavenet (FWN) classifier for medical images
...Show More Authors

 

    The combination of wavelet theory and neural networks has lead to the development of wavelet networks. Wavelet networks are feed-forward neural networks using wavelets as activation function. Wavelets networks have been used in classification and identification problems with some success.

  In this work we proposed a fuzzy wavenet network (FWN), which learns by common back-propagation algorithm to classify medical images. The library of medical image has been analyzed, first. Second, Two experimental tables’ rules provide an excellent opportunity to test the ability of fuzzy wavenet network due to the high level of information variability often experienced with this type of images.

&n

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Zinc Element Traces to Inhibit Scale Formation on Cooling Tower and Air Cooler Systems
...Show More Authors

Calcium carbonate is predominantly present in aqueous systems, which is
commonly used in industrial processes. It has inverse solubility characteristics
resulting in the deposition of scale on heat transfer surface. This paper focuses on
developing methods for inhibition of calcium carbonate scale formation in cooling
tower and air cooler system where scaling can cause serious problems, ZnCl 2 and ZnI
2 has been investigated as scale inhibitor on AISI 316 and 304. ZnCl 2 were more
effective than ZnI 2 in both systems, and AISI 316 show more receptivity to the
chlorides salt compared to AISI 304. The inhibitors were more effective in cooling
tower than air cooler system. AISI 316 show more constant inhibition effic

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
PC-Based Controller for Shell and Tube Heat Exchanger
...Show More Authors

PC-based controller is an approach to control systems with Real-Time parameters by controlling selected manipulating variable to accomplish the objectives. Shell and tube heat exchanger have been identified as process models that are inherently nonlinear and hard to control due to unavailability of the exact models’ descriptions. PC and analogue input output card will be used as the controller that controls the heat exchanger hot stream to the desired temperature.
The control methodology by using four speed pump as manipulating variable to control the temperature of the hot stream to cool to the desired temperature.
In this work, the dynamics of cross flow shell and tube heat exchanger is modeled from step changes in cold water f

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 30 2012
Journal Name
Al-kindy College Medical Journal
Comparison Between Different DNA and Conventional
...Show More Authors

Background: The discriminative power of the classical WHO parameters in relation to male fertility is quite low, because they only address few aspects of sperm quality and function. This has led investigators to focus their attention on the male gamete and in particular its genome.Objective: To explore which of the sperm DNA damage parameters measured by comet assay are more reliable, and their relations with the standard semen parameters.Methods: Study was done on 40 infertile men selected from couples attending the Institute of Embryo Reasearch and Infertility Treatment at Al-Kadhimiya City/ Baghdad in the period between February 2009 and May 2009, with a history of infertility of ≥1 years; and 15 healthy volunteers of proven fertili

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
ON M- Hollow modules
...Show More Authors

Let R be associative ring with identity and M is a non- zero unitary left module over R. M is called M- hollow if every maximal submodule of M is small submodule of M. In this paper we study the properties of this kind of modules.

View Publication Preview PDF
Crossref
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Data Classification using Quantum Neural Network
...Show More Authors

In this paper, integrated quantum neural network (QNN), which is a class of feedforward

neural networks (FFNN’s), is performed through emerging quantum computing (QC) with artificial neural network(ANN) classifier. It is used in data classification technique, and here iris flower data is used as a classification signals. For this purpose independent component analysis (ICA) is used as a feature extraction technique after normalization of these signals, the architecture of (QNN’s) has inherently built in fuzzy, hidden units of these networks (QNN’s) to develop quantized representations of sample information provided by the training data set in various graded levels of certainty. Experimental results presented here show that

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
F-Compact operator on probabilistic Hilbert space
...Show More Authors

This paper deals with the F-compact operator defined on probabilistic Hilbert space and gives some of its main properties.

View Publication Preview PDF
Crossref