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 Dec 01 2021
Journal Name
Journal Ishraqat Tanmawya
Una visión general sobre los errores en dos versiones árabes de la novela “El amor en los tiempos del cólera”نظرة عامة عن الاخطاء في ترجمتين عربيتين لرواية” الحب في زمن الكوليرا“
...Show More Authors

Este breve estudio expone algunas erratas gramaticales y semánticas en dos versiones árabes de la novela El amor en los tiempos de cólera del gran novelista colombiano Gabriel García Márquez, las dos versiones árabes son: la versión 1 (por el traductor Saleh Almani) y la versión 2 (por el traductor Ahmed Magdi). Identifica estas erratas explicando cada caso de ambas versiones. Además determinar la versión más aceptable y satisfactoria

View Publication
Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Spatial Distribution of Heavy Element in Erbil's Municipal Landfills by Using GIS
...Show More Authors

Untreated municipal solid waste (MSW) release onto land is prevalent in developing countries. To reduce the high levels of harmful components in polluted soils, a proper evaluation of heavy metal concentrations in Erbil's Kani Qrzhala dump between August 2021 and February 2022 is required. The purpose of this research was to examine the impact of improper solid waste disposal on soil properties within a landfill by assessing the risks of contamination for eight heavy elements in two separate layers of the soil by using geoaccumulation index (I-geo) and pollution load index (PLI) supported. The ArcGIS software was employed to map the spatial distribution of heavy element pollution and potential ecological risks. The I-geo values in summe

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Feb 22 2025
Journal Name
Karbala Journal Of Physical Education Sciences
Analytical Study Of Some Biomechanical Variables For Progress Phase Their Relationship To The Level Of High Player Weight Position When Performing Background Acrobatic Movements In Artistic Gymnastics Researchers
...Show More Authors

View Publication
Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Semantics of the Russian Verbs of Destruction in Contemporary Linguistics: Семантический Анализ Глаголов Деструкции Русского Языка В Современной Лингвистике
...Show More Authors

The article states that the Russian verbs of destruction belong to the lexical-semantic group of physical impact. They include verbs with the meaning of “damage” and “destroy”. It is emphasized that each of these groups is relatively independent; the cut line between them is fuzzy and arbitrary. It is postulated that when the object is completely destroyed, then the verb has the meaning of “destruction”,  and when the object is partially destroyed, then the  verb has the meaning of “damage”. It is this feature that individualizes the meaning of verbs. The study distinguishes between the groups and the nature of the object as- animate / inanimate. The object of the action of the “destruction” can only be inan

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
The Association of Age and Gender with the Histopathological Features among Thyroid Cancer Patients in Erbil City, Iraq: Clinical Analysis of 153 Cases
...Show More Authors

     Background: Thyroid cancer (TC) is an increasingly prevalent malignancy throughout the world. It has long been recognized that the incidence of TC is higher in women which increases with age. However, the association of gender disparity and age with TC aggressiveness and outcomes are still controversial. The aim of this study was focused on the association of age and gender with histopathological characteristics in TC. Methods: 153 patients who met the criteria, were selected.  The included cases were divided into four age groups (≤24 years, 25-44 years, 45-64 years, and ≥65 years). Demographic, age and pathological parameters were compared among them. The association of gender and age with

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of shifting the class I cavity position prepared in posterior teeth buccally and lingualy on stress distribution (Finite element analysis study)
...Show More Authors

Background: Rehabilitation of the carious tooth to establish tooth structure integrity required cavity design that show a benign stress distribution. The aim of this study was to investigate the influence of the cavity position on the stress values in the reamining tooth structure restored with amalgam or resin composite. Materials and methods: Seven 2-D models of maxillary first premolar include class I cavity design was prepared, one sound tooth (A) 3 composite (B1, B2, and B3) and 3 amalgam (C1, C2, and C3). In design (BI and C1) the cavity position is in the mid distance between bacc-lingual cusp tip, design (B2 and C2) and (B3 and C3) shifted toward the buccal cusp and the lingual cusp for 0.5 mm respectively. One hundred N vertical

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Telematics And Informatics
Corrigendum to “Modelling the utilization of cloud health information systems in the Iraqi public healthcare sector” [Telematics and Informatics, 36 (2019) 132–146]
...Show More Authors

View Publication
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Parasites From Gills of Five Fish Species and the First Record of the Monogenean Ligophorus Imitans Euzet et Suriano, 1977 in Iraq
...Show More Authors

 Five fish species were collected from Tigris river at Al-Adhamiyah region, Baghdad during the period from September to December 2011. These fishes were examined for ectoparasites. They were infected with 13 species of parasites which included one species of ciliated protozoans and 12 species of monogeneans. Among such parasites, Ligophorus imitans Euzet et Suriano, 1977 is reported for the first time in Iraq. In addition, eight new host records in Iraq were reported in the present study.
 

View Publication Preview PDF
Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
The ability of Pisum sativum plant to use tricalcium super phosphate (TSP) in the presence and absence of mycorrhizal fungi under field conditions
...Show More Authors

Efficiency of Pisum sativum plants in using tricalcium super phosphate (TSP) in presence and absence of mycorrhizal fungi was evaluated in the field experiment in College of Science / Al-Mustansiriyah University. The experiment comprised of (6) treatments prepared from the interaction of two levels of inoculation [non-inoculation with fungus F0 and inoculation with Glomus mosseae fungus (F1)]. And three levels of phosphorus: 0,20,40 Kg P/ha. The experimental size was (1x2)m. Irrigation and hand-weeding were done when needed. The following plant measurements were recorded: (Shoots dry weight, concentration of N and P% in addition to percentage of root infection with mycorrhizal fungi at flowering 50% of plants. The re

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Application of the Elevation and Residual Static Correction methods on a selected Seismic data of West Luhais area in the South of Iraq
...Show More Authors

The present study deals with processing of one seismic line (2WL2) with a length of (37km) for (2D) seismic data of west Luhais area that is located within the administrative borders of the province of Muthanna in south of Iraq. The quality of the recorded data of this line is in general weak due to the effect of noise mainly. The study was made up in oil Exploration Company by utilizing OMEGA software which consists of a great number of the processing programs. The elevation static correction and residual static correction were applied on the studied line and the final section were resulted after completing the treatment processes that proceed followed of the static correction process and the result of elevation static correcting was go

... Show More
View Publication Preview PDF