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
Mon Nov 06 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
Effect of hunting cooperation and fear in a food chain model with intraspecific competition
...Show More Authors

Taking into account the significance of food chains in the environment, it demonstrates the interdependence of all living things and has economic implications for people. Hunting cooperation, fear, and intraspecific competition are all included in a food chain model that has been developed and researched. The study tries to comprehend how these elements affect the behavior of species along the food chain. We first examined the suggested model's solution properties before calculating every potential equilibrium point and examining the stability and bifurcation nearby. We have identified the factors that guarantee the global stability of the positive equilibrium point using the geometric approach. Additionally, the circumstances that would gu

... Show More
View Publication Preview PDF
Scopus (6)
Scopus Clarivate Crossref
Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Study of the Electric Quadrupole Moments for some Scandium Isotopes Using Shell Model Calculations with Different Interactions
...Show More Authors

The electric quadrupole moments for some scandium isotopes (41, 43, 44, 45, 46, 47Sc) have been calculated using the shell model in the proton-neutron formalism. Excitations out of major shell model space were taken into account through a microscopic theory which is called core polarization effectives. The set of effective charges adopted in the theoretical calculations emerging about the core polarization effect. NushellX@MSU code was used to calculate one body density matrix (OBDM). The simple harmonic oscillator potential has been used to generate the single particle matrix elements. Our theoretical calculations for the quadrupole moments used the two types of effective interactions to obtain the best interaction compared with the exp

... Show More
View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
A Vision to Develop the Effectiveness of the Dissemination of Innovations to Rationalize the Use of Irrigation Water in Iraqi Agriculture
...Show More Authors
Abstract<p>Iraqi agriculture faces a major water problem, affecting cultivated areas, agricultural production, farmers’ incomes and food security. However, the results achieved in rationalizing the use of irrigation water are still limited and do not match what they should be in order to meet this serious challenge. The study aimed to provide a vision for the development of the effectiveness of the dissemination of innovations to rationalize the use of irrigation water in Iraqi agriculture. In light of the framework of the dissemination of agricultural innovations, factors related to their effectiveness, and the summary of the Iraqi experience in the field of dissemination of modern irrigation</p> ... Show More
View Publication
Scopus (3)
Scopus Crossref
Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
System Identification Algorithm for Systems with Interval Coefficients
...Show More Authors

In this research a new system identification algorithm is presented for obtaining an optimal set of mathematical models for system with perturbed coefficients, then this algorithm is applied practically by an “On Line System Identification Circuit”, based on real time speed response data of a permanent magnet DC motor. Such set of mathematical models represents the physical plant against all variation which may exist in its parameters, and forms a strong mathematical foundation for stability and performance analysis in control theory problems.

View Publication Preview PDF
Crossref
Publication Date
Mon Oct 03 2022
Journal Name
Egyptian Journal Of Chemistry
Improving Biogas Production from Rice Husk Waste by Mixing with Pomegranate peels Waste by using Anaerobic Digestion
...Show More Authors

Biogas is one of the most important sources of renewable energy and is considered as an environment friendly energy source. The major goal of this research is to see if rice husk (Rh) waste and pomegranate peels (PP) waste are suitable for anaerobic digestion and what effect NaOH pre-treatment has on biogas generation. Rice husk and pomegranate peels were tested in anaerobic digestion under patch anaerobic conditions as separate wastes as well as blended together in equal proportions. The cumulative biogas output for the blank test (no pretreatment) was 1923 and 2526 ml, respectively using a single rice husk (Rh) and pomegranate peel (PP) substrates. The 50% rice husk digestion and 50% of pomegranate peels for blank test gave the result 224

... Show More
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The design of the scene according to the interactive theory in the Iraqi theater show: دريد هاشم شكور
...Show More Authors

The theater has live foundations that interact with all symbols and signs. It has never been far from these innovations and developments in the manner of dealing with those symbols and how and the extent of their effects on society through the world of technology because the theatrical performance contributes to its structure, a technique that is employed by designers in various technologies such as ( Music, lighting and sound effects engineer, as well as fashion designer, architecture, and modeling designer). The theater today also relied on various interactive techniques represented in the use of body language and a sign in order to communicate the meaning by forming movements, singing and dancing in order for the recipient to interact

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Self-Regulation Fluid Program on Patients with Hemodialysis Self-Efficacy for Fluid Adherence in Al-Diwaniyah Teaching Hospital
...Show More Authors

Objectives: to evaluate patient knowledge with hemodialysis and to determine the effectiveness of Self-regulation Fluid Program on Patients with hemodialysis self-efficacy for fluid adherence in Al-Diwaniyah Teaching Hospital.

Methodology: A quasi-experimental design (two group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from (15th of October 2018 to 20th of May 2019) on a non-probability (purposive) sample consisting of (60 patients) treatment in hemodialysis units. A questionnaire was built as a data collection tool and consisted of four parts:

First part: Demographic characteristics of the pati

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 31 2019
Journal Name
Journal Of Engineering And Applied Sciences
Comparison of Estimate Methods of Multiple Linear Regression Model with Auto-Correlated Errors when the Error Distributed with General Logistic
...Show More Authors

In this research, we studied the multiple linear regression models for two variables in the presence of the autocorrelation problem for the error term observations and when the error is distributed with general logistic distribution. The auto regression model is involved in the studying and analyzing of the relationship between the variables, and through this relationship, the forecasting is completed with the variables as values. A simulation technique is used for comparison methods depending

Scopus (1)
Scopus Crossref
Publication Date
Thu Oct 31 2019
Journal Name
Journal Of Engineering And Applied Sciences
Comparison of Estimate Methods of Multiple Linear Regression Model with Auto-Correlated Errors when the Error Distributed with General Logistic
...Show More Authors

In this research, we studied the multiple linear regression models for two variables in the presence of the autocorrelation problem for the error term observations and when the error is distributed with general logistic distribution. The auto regression model is involved in the studying and analyzing of the relationship between the variables, and through this relationship, the forecasting is completed with the variables as values. A simulation technique is used for comparison methods depending on the mean square error criteria in where the estimation methods that were used are (Generalized Least Squares, M Robust, and Laplace), and for different sizes of samples (20, 40, 60, 80, 100, 120). The M robust method is demonstrated the best metho

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
The Participation of the Students of the Colleges of Education in the Iraqi Universities in Literacy and Adult Education in Iraq. The Students of the Departments of Holy Quran and Islamic Education (A model)
...Show More Authors

The study focuses on the problem that Iraq is approaching an increasing rate of literacy;the available data refers to a rate of (18% -19%). In addition to the fact that the generalcurrent role of the programs directed to literacy is not actually effective enough to limit the expansion of this rate.

The importance of this study highlights the fact that the Iraqi universities are an important tributary among the tributaries of human development, especially in spreading the education of the voluntary work in literacy field and confirming the connection between the students and their society and their role in solving one of the prominent challenges that face the development, i.e., literacy.

<

... Show More
View Publication Preview PDF