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Employ Frameworks and Modern Standards in Evaluating Internal Control System: Applied Research in the General Company for Vegetable Oil Industry
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In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limiting of work of the internal auditors to detect irregularities, fraud, and routine control for operational activity . While that requires a mechanisms to activate the role of the internal control system to face the challenges through the internal auditors to give assurance on risk management processes, risk assessment being properly done, and evaluate the risk management processes. The research aims to establish a proposed framework for of internal control system according to the concept of enterprise risk management (ERM) with the recruitment of international ISO standards for the risk management in this context and proposed mechanism to evaluate the internal control system by the internal audit department

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Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Taxonomical and Anatomical Study of the Species Nonea echioides (L.) Roem. & Sehult (Boraginceae) in Northern Iraq
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The present study deals with some morphological and anatomical characteristics of the Nonea echioides(L.) Roem. & Sehult species belonging to Boraginaceae, which is recorded to have spread recently in Kurdistan region of Iraq.

This research focused on some of the important morphological characteristics of the stems, leaves, flowers, and fruits and comparing them with other studies of neighboring countries to Iraq. These morphological characteristics were found to be important in isolating the species of the filed. The anatomical features of the epidermis, stomata, and trichomes were also investigated. The study shows that Nonea echioides belongs to C3 plants based on the anatomical featur

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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
Male protagonists in Alice Walker's The Color Purple; a Voyage from Oppression to Maturity and Reconciliation
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Alice Walker's novel The Color Purple1983, whose events take place in the rural Georgia and addresses the most important issues in the early 20thcentury; like male dominant society and women submission to men, weaves a mosaic picture of male-female relationships. Black men like Alphonso, Albert and Harpo are portrayed as oppressors, cruel and they exercise power and violence over their wives and daughters. Through the negative portrayal of black male characters, Walker is accused to be a men hating writer because she ''Views oppression as an essentially masculine activity which springs from the male's aggressive need to dominate. In the novel, man is the premium mobile, the one by whom and t

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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
On Free Resolution of Weyl Module and Zero Characteristic Resolution In The Case of Partition (8,7,3)
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Recovery of pure Hesperidin from Iraqi Sweet Oranges Peel and study the effect in some bacteria
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Citrus fruit contain variety of flavonoids such as Hesperidin (the principal flavonoid in oranges and grapefruit). Hesperidin is found in high concentration in fruit peel of oranges and in substantially lower concentration in juice of these fruits. Hesperidin was extracted from oranges peel by treating the peels with calcium hydroxide. HPLC technique was used to determine hesperidin. Hesperidin was saperated and purified in a purity of about 90.1-95.7% and yield about 1.5 %w/w from oranges peel dry powder. Both hesperidin and oranges peel extract showed significan antibacterial activity. Sensitivity to hesperidin and oranges peel extracts were not similar for the chosen bacteriaCrude orange peel extract gave a various antimicro

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Publication Date
Sat Jul 22 2023
Journal Name
Journal Of Engineering
Experimental Investigation into the Heat and Mass Transfer in an Indirect Contact Closed Circuit Cooling Tower
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The heat and mass transfer coefficients of the indirect contact closed circuit cooling tower, ICCCCT, were investigated experimentally. Different experiments were conducted involving the controlling parameters such as air velocity, spray water to air mass flow rate ratio, spray water flow rate, ambient air wet bulb temperature and the provided heat load to investigate their effects on the performance of the ICCCCT. Also the effect of using packing on the performance of the ICCCCT was investigated. It was noticed that these parameters affect the tower performance and the use of packing materials is a good approach to enhance the performance for different operational conditions. Correlations for mass and heat transfer coefficients are pres

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive Behavioral Program in Reducing Stuttering and Social Anxiety among High-School Students
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The current study aims to assess the effectiveness of the cognitive-behavioral programs in reducing stuttering and social anxiety among high-school students. The researchers used the experimental design. The sample consists of (20) male students who reported the highest score on the stuttering severity scale and social anxiety scale. The sample was divided into experimental and control groups (each group consists of 10 participants). The researcher used the type and severity of stuttering scale developed by Onslow et al (2003), translated by Mahmoud Ismail and the social anxiety scale was prepared by the authors. The results showed that there are statistically significant differences in pre-post and follow-up tests amongst the experiment

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Using of Iron Oxide Nanoparticles and Application in the Removing of Heavy Metals from Sewage Water
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This study investigated the applicability of iron oxide (Fe2O3) nanoparticles for the removal of cadmium metal from sewage water by using batch scale experiments. The iron oxide nanoparticles of 27.7nm were synthesized using a biological method and characterized by Atomic Force Microscope (AFM).  The Box-Wilson design was used to conduct experiments with three parameters such as pH (2-6), time of adsorption (6-120min) and adsorbent dosage (5-25mg/L). The best conditions occurred at pH: 5.5; contact time: 95.8 min; and iron oxide nanoparticle dosage: 20.77 mg/L for maximum cadmium removal of (96.9%).

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Publication Date
Sat Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Metallothionein Protein Concentration in The Liver Tissue of Albino Mice Exposed to Cadmium and Zinc Chloride
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Background Cadmium (Cd), one of the most abundant heavy metals, is extremely toxic to both humans and animals. hIt is well known that zinc (Zn) administration reduces Cd-induced toxicity and that metallothioneins can have a protective effect in biological systems to mitigate Cd toxicity. Objective The aim of the current study to determine if Zn administration affected the induction of MT-1 and MT-2 in the liver tissue in mice exposed to Cd. Materials and methods Metallothionein protein (MT) level in the tissue of male mice were detected using the anion -exchang high-performance liquid chromatography coupled (HPLC)assay and immunohistochemical staining. Results Single treatment to zinc or cadmium increase the level of MT in the liver, but zi

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Publication Date
Wed May 01 2024
Journal Name
Heliyon
Determining the bacterial and viral meningitis trend in Iraq from 2007 till 2023 using joinpoint regression
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Publication Date
Sun Jan 01 2012
Journal Name
Gaziantep Medical Journal
The role of human papillomavirus-16 and matrix metalloproteinase-9 in pathogenesis of uterine cervical neoplasia
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