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
This study aims to suggest an alternative to the use of quality agricultural soil in the brick industry (Iraq). The Late Miocene claystone bed in the Injana Formation in central Iraq was targeted through the study of 18 exposed sections that were sampled by using the trench sampling method. The claystones are characterized by quartz (36.4%) followed by calcite (32.8%), quartz (36.4%) feldspar (2.6%), gypsum (1.3%) and dolomite (0.7%), kaolinite (10.5%), illite (7.7%), chlorite (6.7%), palygorskite (6.0%) and montmorillonite (0.7%). New thermal mineral phases were formed at 950°C, including diopside (62.9%), quartz (18.4%), wollastonite (8.28%), akermanite (7.6%), Anorthite (6.25%), Nosean (4.9%), gehlenite (3.75%) and Lazurite (3.1
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This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi
... Show MoreThe study focused on the treatment of real oilfield produced water from the East Baghdad field affiliated to the Midland Oil Company (Iraq) using an oil skimming process followed by a coagulation/flocculation process for zero liquid discharge system applications. Belt type oil skimmer was utilized for evaluating the process efficiency with various operating conditions such as temperature (17-40 °C) and time (0.5-2.5 hr.). Polyaluminum chloride (PAC) coagulant and polyacrylamide (PAM) flocculant was used to investigate the performance of the coagulation/flocculation process with PAC dosage (5-90 ppm) and pH (5-10) as operating conditions. In the skimming process, the oil content, COD, turbidity, and TSS decreased with an increase in tempera
... Show MoreThe textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi
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Praise be to God, and may blessings and peace be upon the Messenger of God. As for:
The Noble Qur’an is the constitution of life, and a comprehensive educational approach that deals with individuals comprehensively, as it organizes worldly and eschatological life, and it is a curriculum concerned with organizing life starting with individuals and the family until the establishment of states, and from its comprehensiveness is reform, guidance and establishing boundaries. They have a disease in their hearts. They are exposed to this and are trying, by falsehood, to subjugate the Islamic world with man-made laws set by the West. Their aim is to distance people from
... Show MoreThe variety of clean energy sources has risen, involving many resources, although their fundamental principles remain consistent in terms of energy generation and pollution reduction. The using of hydropower system for energy production also has a dynamic impact in which it utilizes to harness the water for the purpose of energy production. As it is important to overcome the problem of accidents in the highway and rural areas in the case of server rainfall and flood by implementation a smart system that used for energy production. This paper aims to develop a controlled hydropower system installed in the drainage sinks allocated in highway roads used for producing. The proposed system consists of storage unit represented by pipes used for t
... Show MoreRock failure during drilling is an important problem to be solved in petroleum technology. one of the most causes of rock failure is shale chemical interaction with drilling fluids. This interaction is changing the shale strength as well as its pore pressure relatively near the wellbore wall. In several oilfields in southern Iraq, drilling through the Tanuma formation is known as the most challenging operation due to its unstable behavior. Understanding the chemical reactions between shale and drilling fluid is determined by examining the features of shale and its behavior with drilling mud. Chemical interactions must be mitigated by the selection of suitable drilling mud with effective chemical additives. This study is describing t
... Show MoreThe research aims to examine the evaluation of educational quality management and the ways to improve it in the College of Education for Women at the University of Baghdad from the point of view of the academic staff. The research community consisted of (288) participants comprising all members of the academic staff in the College of Education for Women at the University of Baghdad for the academic year (2019-2020). As for the questionnaire, it was distributed to the academic staff of the scientific departments according to their affiliation for the purpose of identifying the availability of the requirements of the quality of the teaching service provided to them by the educational institution. The researcher adopted a questionnaire deve
... Show MoreThis research delves into the realm of asphalt technology, exploring the potential of nano-additives to enhance traditional asphalt binder properties. Focusing on Nano-Titanium Dioxide (NT), Nano-Aluminum Oxide (NA), and Nano-Silica Oxide (NS), this study investigates the effects of incorporating these nanomaterials at varying dosages, ranging from 0% to 8%, on the asphalt binder’s performance. This study employs a series of experimental tests, including consistency, storage stability, rotational viscosity, mass loss due to aging, and rheological properties, to assess the impact of nano-additives on asphalt binder characteristics. The findings indicate a substantial improvement in the consistency of the asphalt binder with the add
... Show MoreThis research delves into the realm of asphalt technology, exploring the potential of nano-additives to enhance traditional asphalt binder properties. Focusing on Nano-Titanium Dioxide (NT), Nano-Aluminum Oxide (NA), and Nano-Silica Oxide (NS), this study investigates the effects of incorporating these nanomaterials at varying dosages, ranging from 0% to 8%, on the asphalt binder’s performance. This study employs a series of experimental tests, including consistency, storage stability, rotational viscosity, mass loss due to aging, and rheological properties, to assess the impact of nano-additives on asphalt binder characteristics. The findings indicate a substantial improvement in the consistency of the asphalt binder with the add
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