The research amid to measure the extent of the Suggested procedures of the internal control in accordance with the updated COSO framework in improving the procedures for internal control work in Iraqi oil companies. As the research problem was represented in suggesting procedures for internal control according to the updated COSO framework and finding out the relationship of correlation and influence between the suggested procedures and the internal control procedures that are done in the Iraqi oil companies. The research followed the quantitative approach to handling and analysing data by designing a Questionnaire to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies,

Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

     This research Sought to identify the correlation relationships and the impact of each of the job description and perceived organizational support, Excellent Job performance of the heads of academic departments in the faculties of the University of Sulaymaniyah Iraqi Kurdistan Region, totaling (89) as President, and to achieve this was Default plan includes research variables as well as the formulation of a number of preparation fundamental assumptions, and researchers used a questionnaire for this purpose as a tool head of the collection of data and information, as it was distributed (80) copies, and the number of retrieved them (76) a copy of a valid statistical analysis, as well as conducting personal i

The aim of this study is to identify the effect of particle size and to increase the concentration of Iraqi bentonite on rheological properties in order to evaluate its performance and to know if it can be used as drilling fluid without additives or not. In this study, Iraqi bentonite was carried out by mineral composition (XRD), chemical composition (XRF) and Particle size distribution (PSD), and its rheological properties were measured at different particle size and concentration. The results showed that when the particle size of Iraqi bentonite decreased, and the rheological properties were increased with increased concentration of Iraqi bentonite. Also, Iraqi bentonite was unable to use as drilling fluid without certain additives.

In cognitive radio system, the spectrum sensing has a major challenge in needing a sensing method, which has a high detection capability with reduced complexity. In this paper, a low-cost hybrid spectrum sensing method with an optimized detection performance based on energy and cyclostationary detectors is proposed. The method is designed such that at high signal-to-noise ratio SNR values, energy detector is used alone to perform the detection. At low SNR values, cyclostationary detector with reduced complexity may be employed to support the accurate detection. The complexity reduction is done in two ways: through reducing the number of sensing samples used in the autocorrelation process in the time domain and through using the Slid

This research presents an experimental investigation of the rehabilitation efficiency of the damaged hybrid reinforced concrete beams with openings in the shear region. The study investigates the difference in retrofitting ability of hybrid beams compared to traditional beams and the effect of two openings compared with one opening equalized to two holes in the area. Five RC beams classified into two groups, A and B, were primarily tested to full-failure under two-point loads. The first group (A) contained beams with normal weight concrete. The second group (hybrid) included beams with lightweight concrete for web and bottom flange, whereas the top flange was made from normal concrete. Two types of openings were considered in this s

The study aims to determine the organizational monitoring mechanism in target organization as well as knowing the suffocation of work. The study depends on a questionnaire as a tool of collecting data on distributed random sample involved (45) person from different   levels in manufacturing isphelt Dohuk. The study depends on some hypothesis, the most significant one is that there is not impact of organizational monitoring of suffocation especially on the target organization.

  The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin

Background: Cervical ectopy advanced to erosion is one of the common conditions in gynecological and pathological study. It is considered as a physiologic condition resulting from columnar epithelium migration from the cervical canal into the vaginal portion of the cervix, in which no treatment for asymptomatic cervical ectropion can be given. Treatment can be accomplished via thermal cauterization (Electro cautery), Cryosurgery. CO₂ laser therapy is another modality of treatment.

Objective: To study the effectiveness of CO₂ laser therapy and evaluate it as a biomedical tool for the treatment of cervical ectropion. The study was done at Laser Medicine Research Clinic at the

The current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of stud