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 Apr 01 2022
Journal Name
Baghdad Science Journal
Improved Firefly Algorithm with Variable Neighborhood Search for Data Clustering
...Show More Authors

Among the metaheuristic algorithms, population-based algorithms are an explorative search algorithm superior to the local search algorithm in terms of exploring the search space to find globally optimal solutions. However, the primary downside of such algorithms is their low exploitative capability, which prevents the expansion of the search space neighborhood for more optimal solutions. The firefly algorithm (FA) is a population-based algorithm that has been widely used in clustering problems. However, FA is limited in terms of its premature convergence when no neighborhood search strategies are employed to improve the quality of clustering solutions in the neighborhood region and exploring the global regions in the search space. On the

... Show More
View Publication Preview PDF
Scopus (16)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Symbolic values and aesthetics in the design of interior spaces: بان أحمد إبراهيم
...Show More Authors

The current research deals with studying the aesthetics of symbolic values in the design of internal spaces and their connotations through their existence as a material value, as well as the symbolic meanings and their connotations that touch the spiritual and emotional side of the human being as an intangible value, and the research included four chapters, so the research problem was embodied by the following question (What is the role of values Symbolism and aesthetics in the design of interior spaces)? Therefore, the aim was to clarify the role of symbolic values and their aesthetics in the design of internal spaces. The first chapter included the importance of research, the need for it, the limits of the research and its terminology.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Clinical And Experimental Hepatology
Effectiveness of sofosbuvir/ledipasvir in hepatitis C virus infection in children and adolescents with malignancy: tertiary center experience
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Adoption of Membership Level for Critical Activities In Knowledge Chain Model Building An Investigation Analytical Study Depending on Fuzzy Logic Architecture for Organizations Pushed by Knowledge
...Show More Authors

Abstract

   The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to  knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently  in diagnosing research dimensions and measurem

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
The Effect of Cement and Admixture Types on the Resistance of High Performance Concrete to Internal Sulphate Attack
...Show More Authors

This work is concerned with the study of the effect of cement types, particularly OPC and SRPC, which are the main cement types manufactured in Iraq. In addition, study the effect of mineral admixtures, which are HRM and SF on the resistance of high performance concrete (HPC) to internal sulphate attack. The HRM is used at (10%) and SF is used at (8 and 10)% as a partial replacement by weight of cement for both types. The percentages of sulphate investigated are (1,2 and 3)% by adding natural gypsum as a partial replacement by weight of fine aggregate. The tests carried out in this work are: compressive strength, flexural strength, ultrasonic pulse velocity, and density at the age of 7, 28, 90 and 120 days.

The r

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of auditing in analyzing the relationship between the governance of investment policy and the cost of debt and its reflection on the continuity of the institution: (بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية)
...Show More Authors

The research aims to determine the effectiveness of auditing in light of the relationship between the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to raise the question about the effect of the governance of investment policy and the cost of debt on the effectiveness of auditing and auditors. During the research, the most important of them were: the existence of an impact relationship on the effectiveness of auditing through the relationship between the governance of investment policy and the cost of debt. The companies listed in the Iraqi Stock Exchange lack an effective proposed guide or framework dealing with the governance of investment policy desp

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
((The extent of the obligation of the Federal Board of supreme Audit to apply the INTOSAI 3000 standard))
...Show More Authors

Abstract

The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
The Continuous Classical Boundary Optimal Control of Couple Nonlinear Hyperbolic Boundary Value Problem with Equality and Inequality Constraints
...Show More Authors

The paper is concerned with the state and proof of the existence theorem of a unique solution (state vector) of couple nonlinear hyperbolic equations (CNLHEQS) via the Galerkin method (GM) with the Aubin theorem. When the continuous classical boundary control vector (CCBCV) is known, the theorem of existence a CCBOCV with equality and inequality state vector constraints (EIESVC) is stated and proved, the existence theorem of a unique solution of the adjoint couple equations (ADCEQS) associated with the state equations is studied. The Frcéhet derivative derivation of the "Hamiltonian" is obtained. Finally the necessary theorem (necessary conditions "NCs") and the sufficient theorem (sufficient conditions" SCs") for optimality of the stat

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Sep 27 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional Program Concerning Non-Pharmacological Guideline on Controlling Essential Hypertension among Patients at AL-Sader Hospital in AL-Najaf AL-Ashraf City
...Show More Authors

Objective: The aims of present study to detect the effectiveness of instruction program of non-pharmacological guideline on blood pressure and laboratory test.

 

Methodology: A pre-experimental study was conducted in Al-Sader Teaching Hospital   from 8th of September 2019 to 25th of May 2020, in order to find out the effectiveness of instruction program concerning non-pharmacological guideline on controlling essential hypertension among patients. A non- probability (purposive sample) of 50 patients with essential hypertension is selected. Those patients are already diagnosed with Essential Hypertension

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 27 2022
Journal Name
Al–bahith Al–a'alami
CREATIVITY IN THE TELEVISION ADVERTISING MESSAGE AND ITS EFFECTIVENESS IN ATTRACTING THE ATTENTION OF THE RECIPIENT: (A research drawn from a Degree thesis)
...Show More Authors

Declaration has become today has an important and active and influential role in the recipient public life، and are concentrated advertising on the creativity component manufacture to attract his attention toward what to be announced from a variety products، and is dominated by television commercials tempo and imagination، and display them a variety of ways catches the attention and an impressive simulates the their senses of hearing and sight، to influence in the receiver and the public paid for purchase.

Through it crystallization the subject of our research on the importance of creativity in television advertising and effective for attracting the attention of the publi

... Show More
View Publication Preview PDF
Crossref