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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
Thu Jul 31 2025
Journal Name
Indonesian Journal Of Chemistry
Evaluation of the Antioxidant and Anticancer Effectiveness of Some New Metal Ions Complexes with Azo Dye: Synthesis and Characterization
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This paper presents a new azo dye 3-[2-(1H-indol-2-yl)ethyldiazenyl]quinolin-2-ol] from the reaction of the diazonium salt derived from tryptamine and 2-hydroxyquinoline. Azo dye was used to prepare a series of complexes with the chlorides of Ni(II), Pt(IV), Pd(II), Cd(II), and Zn(II). Compounds were analyzed and characterized using elemental analysis, magnetic measurement, UV-vis, IR, MS, NMR, and conductivity. The findings demonstrated that the ligand acts as ionic in complex form, O-bidentate, supporting the proposed formula. The complexes generally exhibited tetrahedral and octahedral geometries, except the palladium complex, which adopted a square planar geometry. TGA was used to investigate the thermal characteristics of compo

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Publication Date
Wed Jan 01 2025
Journal Name
The Malaysian Journal Of Nursing
Effectiveness of Play-Based Nursing Interventions on Hand Function in Children with Cerebral Palsy: A Quasi-Experimental Study
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Traditional nursing interventions for children with Cerebral Palsy (CP) often lack active engagement and show limited improvement in motor function. Play interventions involving manipulative activities may better support motor skill development. Objectives: To evaluate the effect of structured play-based nursing interventions on hand motor skills in children with cerebral palsy. Methods: A quasi-experimental pre-test/post-test design with a control group was used. The study was conducted at the Paediatric Welfare Hospital in Baghdad from November 25, 2024, to February 13, 2025. A non-probability sample of 79 children was identified based on the study criteria; of these, 64 children met the eligibility criteria and agreed to particip

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Publication Date
Fri Sep 01 2017
Journal Name
Global Journal Of Pure And Applied Mathematics
Solution of Modified Kuznetsov Model with Mixed Therapy
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In this paper two modifications on Kuznetsov model namely on growth rate law and fractional cell kill term are given. Laplace Adomian decomposition method is used to get the solution (volume of the tumor) as a function of time .Stability analysis is applied. For lung cancer the tumor will continue in growing in spite of the treatment.

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Publication Date
Tue Feb 02 2021
Journal Name
Journal Of Engineering Science And Technology
INVESTIGATING THE EFFECT OF INLET APERTURE AND BAFFLE POSITION IN IMPROVING THE EFFICIENCY OF PRIMARY SETTLING TANKS
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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using a hybrid SARIMA-NARNN Model to Forecast the Numbers of Infected with (COVID-19) in Iraq
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Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

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Publication Date
Tue Dec 24 2024
Journal Name
Malaysian Journal Of Mathematical Sciences
Exploring the Role of Hunting Cooperation, and Fear in a Prey-Predator Model with Two Age Stages
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The aim of this study is to utilize the behavior of a mathematical model consisting of three-species with Lotka Volterra functional response with incorporating of fear and hunting cooperation factors with both juvenile and adult predators. The existence of equilibrium points of the system was discussed the conditions with variables. The behavior of model referred by local stability in nearness of any an equilibrium point and the conditions for the method of approximating the solution has been studied locally. We define a suitable Lyapunov function that covers every element of the nonlinear system and illustrate that it works. The effect of the death factor was observed in some periods, leading to non-stability. To confirm the theore

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Publication Date
Thu Jul 23 2026
Journal Name
Iraqi Journal Of Science
Magnetohydrodynyamic Flow for a Viscoclastic Fluid with the Generalized Oldroyd-B Model with Fractional Derivative
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This paper deals with the Magnetohydrodynyamic (Mill)) flow for a viscoclastic fluid of the generalized Oldroyd-B model. The fractional calculus approach is used to establish the constitutive relationship of the non-Newtonian fluid model. Exact analytic solutions for the velocity and shear stress fields in terms of the Fox H-function are obtained by using discrete Laplace transform. The effect of different parameter that controlled the motion and shear stress equations are studied through plotting using the MATHEMATICA-8 software.

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Financial reporting of grants and assistance in government units according to IPSAS23
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Abstract: -

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been intr

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Publication Date
Mon May 29 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
APPLICATION OF TQM REQUIREMENTS AND THEIR RELATIONSHIP TO ORGANIZATIONAL PERFORMANCE FROM THE POINT OF VIEW OF THE INTERNAL CUSTOMER/ COMPARATIVE STUDY.: APPLICATION OF TQM REQUIREMENTS AND THEIR RELATIONSHIP TO ORGANIZATIONAL PERFORMANCE FROM THE POINT OF VIEW OF THE INTERNAL CUSTOMER/ COMPARATIVE STUDY.
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This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The Composition of design according to norm renovation in the interior design space
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The interior spaces represent a true reflection of the concepts and values ​​of humanity and requirements; were interested in current research ongoing changes that have occurred in those human values ​​and requirements over time, even pat each time warp its values ​​and its own requirements. Those changes, which receive Bdilalha the spaces linked by a renewal which guarantees the interior design of the spaces of sustainability and bio-coordinated. Launched search from an initial perception that those associated with the changes of the spaces through time that have not been subject to examination and supervision, they will constitute a continuing threat of losing the ties with the past under the pretext of modernization and mo

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