Preferred Language
Articles
/
jpgiafs-266
Employ Frameworks and Modern Standards in Evaluating Internal Control System: Applied Research in the General Company for Vegetable Oil Industry
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Isolation and Identification the Cyanobacterium: Scytonema hofmanni var. calcicolum as New Record in Iraqi Drinking Water.
...Show More Authors

The aim of this study was to isolate and identify the cyanobacterium Scytonema hofmanni Var. calcicolum from the domestic drinking tanks as a new record in Iraqi drinking water. Scytonema hofmanni var. calcicolum, a filamentous freshwater cyanobacterium (blue-green alga). This alga was isolated from the walls of the domestic plastic water tanks in Al- karkh/ Baghdad city on July 2014. The sampling was performed by collecting three samples from this tanks, the three examined samples microscopically revealed the dominance of this cyanobacterium as unialgal in the studied samples. The results showed this alga has the ability to tolerate high temperature up to 42 Cº and very low light intensity inside the tanks which up to 10 μE/m²/s.

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
The Study of Genetic Variations of GCG Gene and it's Relationship to Obese in Iraqi Population
...Show More Authors

The present study conducted on 120 obese males and 50 healthy males, their age ranged from 20-50 years. The patients were divided into 3 groups based on Body Mass Index (BMI) and Central Obesity (CO), it has noticed that there is a significant relation between both indexes. The DNA was isolated from the blood of patients and applies for PCR by using designed primers for exons 1 and 3 of GCG gene. The results showed that there are mutants in exon 1 at locus 9573 (G/C) for 30 patients and locus 9864 (C/-) for 10 patients with X2 = 12.30, also it has fund mutants in exon 3 at locus 5397 (A/G) for 28 patients and locus 5434 (G/A) for 8 patients with X2 = 11.11. These mutants have a high significant effect P≤ 0.001 to cause pathogenicity.

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
Determination of Magnitudes and Orientation of the Paleostress of Bekhme Structure in Shaqlawa area, Northerneastern Iraq
...Show More Authors

This study presents the determination of the paleostress magnitudes and orientation of Bekhme Structure in Shaqlawa area, northeastern Iraq. Paleostress analysis of slip-fault measurements is performed using Right dihedral, Lisle diagram, and Mohr Circles methods. Depending on Mohr Circles, Bott law, and vertical thickness, the magnitudes of the paleostress at the time of the tectonic activity were determined. Firstly, Georient Software was used to estimate the orientation of the paleostresses (σ1, σ2, and σ3). Secondly, using the rupture –friction law, taking into account the depth of the overburden and the vertical stress (σv),the magnitudes of the paleostresses were calculated (σ1=4500 bars, σ2=1900 bars and σ3=700 bars). &nb

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Amplification and cloning the gene of bovine leukocyte α-A-interferon in cells of Escherichia Coli
...Show More Authors

Interferon’s plays a role in innate immune responses through upregulation of costimulatory molecules and induction of proinflammatory cytokines. Interferon alpha (IFN α) type of Interferons. The present study characterized IFNα cDNA . The interferon’s play a great role in protection from infections, caused by microorganisms, and have powerful antiproliferative and immunomodulation activity. In this study DNA was isolated from bovine blood leukocyte, which was used in the quality of matrix for amplification of α-interferon gene with the use of PCR, and isolation of gene α-interferon and transformation in vector pUC18 and expression vector pET24b (+). All plasmids contained an additional DNA fragment size corresponding to the gene

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 01 2021
Journal Name
Journal Of Engineering
Assessment of the Cost and Time Impact of Variation Orders on Construction Projects in Sulaimani Governorate
...Show More Authors

Variation orders are an on-going phenomenon in construction and industry projects worldwide, particularly in the province of Sulaimani, where the project's damage from cost and schedule overrun because of variation orders. However, the effect on project costs and time overrun of variation order has yet to be identified. This study evaluates the impact of variation orders on the cost and time off in the Sulaimani governorate. Two hundred twenty-eight projects from various construction sectors built between 2007-2012 were adopted to calculate the contract cost and schedule overruns due to variation orders. Data analysis was applied in the study were descriptive statistics. One-way ANOVA was also applied to determine w

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
The Prevalence of methicillin resistant Staphylococcus aureus and methicillin resistant Staphylococcus epidermidis in AL-Sulaimania city
...Show More Authors

One hundred thirty seven Staphylococcus spp. isolates were isolated form one hundred fifty clinical specimens which were collected from several hospitals at Al-Sulaimaniya city. Seventy two Staphylococcus aureus isolates, 28 Staphylococcus epidermidis isolates and 37 isolates related to other coagulase negative staphylocci (S. chromogenes, S. lugdunensis, S. cohnii, S. saprophyticus, S. hominis, and S. haemolyticus constituted 3.60%, 2.20%, 2.90%, 2.90%, 6.60%, and 8.80%, respectively). Burn specimens represented the highest (P< 0.05) reservoir for S. aureus and S. epidermidis isolates. Staphylococci developed variable susceptibility to 4 antibiotics (cefoxitin; 30 μg, oxacillin; 1μg, methicillin; 5μg, and cefotaxime; 30 μg). Neve

... Show More
View Publication Preview PDF
Publication Date
Tue Oct 01 2024
Journal Name
Infrastructures
Enhancing Moisture Damage Resistance in Asphalt Concrete: The Role of Mix Variables, Hydrated Lime and Nanomaterials
...Show More Authors

Moisture-induced damage is a serious problem that severely impairs asphaltic pavement and affects road serviceability. This study examined numerous variables in asphalt concrete mixtures to assess their impact on moisture damage resistance. Mix design parameters such as the asphalt content (AC) and aggregate passing sieve No. 4 (PNo. 4) were considered as variables during this study. Additionally, hydrated lime (HL) was utilized as a partial substitute for limestone dust (LS) filler at 1.5% by weight of the aggregate in asphalt concrete mixtures for the surface layer. This study also investigated the potential enhancement of traditional asphalt binders and mixtures by adding nano-additives, specifically nano-silica oxide (NS) and na

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Tue Dec 31 2024
Journal Name
Sabrao Journal Of Breeding And Genetics
MORPHOLOGICAL AND ANATOMICAL STUDY OF THE FLORAL PARTS OF LILY (LILIUM CANDIDUM L.) CULTIVATED IN IRAQ
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Al-nahrain University
Histopathological Studies of the Liver and Kidney in Mice Fed on Smut Wheat Infected with Tilletia
...Show More Authors

The current study was designed to investigate the effect of Tilletia smut spores on histopathological changes in liver and kidney in mice. Twenty animals were divided into two equal groups, 10 mice each, control group fed on normal diet and the treated groups were fed on a mixture of 50% normal diet with 50% wheat infected with Tilletia for 30 days. Histopathological sections taken from liver and kidney treated with Tilletia revealed several alterations. The changes in liver included, multiple granulomatous lesions, area of coagulation necrosis, vacuolar degeneration in the cytoplasm of hepatocytes, proliferation of hepatocytes with formation of pseudolobull which initiates for procancer. Whereas in the kidney, the changes included

... Show More
Publication Date
Fri Sep 03 2021
Journal Name
Tropical Journal Of Natural Product Research
Hematological and Histopathological Changes in the Spleen of Male Albino Rats (Rattus norvegicus) Treated with Meloxicam
...Show More Authors

View Publication
Scopus Crossref