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jeasiq-2091
Suggested Procedures According To COSO Integrated Framework To Evaluate The Internal Control System In Iraqi Oil Companies
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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, while the study sample was (Midland Oil Company, Oil Pipelines Company, Petroleum Products Distribution Company, Midland Refineries Company). The results were that the internal control in its five components affects the internal control system in oil companies strongly, meaning that the Suggested procedures and the internal control system, which are related to each other, and the oil companies' implementation of the Suggested internal control procedures according to the COSO framework will change and improve the internal control system accordingly. It is expected that the results of the current research will affect improving the internal control procedures in the Iraqi oil companies and encouraging them to adopt one of the global frameworks for internal control. Lastly, the current research represents the first research interested in evaluating internal control procedures in Iraqi oil companies by relying on modern international frameworks as a basis for evaluation

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Preparation of Industrial Greases from Aircraft Waste Oils
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The aim of this research is to benefit from recycl the aircraft waste oils which is discarded in sewage network, to be used in preparation of greases for industrial purposes and to reduce the environmental pollution. In this research synthetic greases were prepared with special specifications by mixing the waste oils after treating with (silica gel as adsorbent agent, and filtration to precipitate impurities then heated to 110 C? to get rid of water) bentonite produced in Iraq which is available and cheap with existence of high density polyethylene at specific conditions of ( heating and mixing) . The best weight proportion were reached, then paraffin wax and additives were added to improve the properties of grease and give the

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Properties of Trimethylolpropane Triesters from Coconut (Cocos nucifera) Methyl Esters
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In this study, the acid-alkaline transesterification of refined coconut seed oil (RCOSO) to fatty acid methyl ester was followed by the production of a trimethylolpropane-based thermosensitive biolubricant using potassium hydroxide, and its physicochemical characteristics were evaluated. The American Standard Test for Materials (ASTM) was employed to ascertain the biolubricant's pour point and index of viscosity, which were found to be -4 oC and 283.75, respectively. The opposite connection between lubricant viscosity and temperature was shown by the measured viscosities at varied transesterification to be transformed into biodiesel. Following this, a biolubricant was created by further transesterifiedtemperature. The ester gr

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Publication Date
Mon May 15 2023
Journal Name
Alustath Journal For Human And Social Sciences
كاریگەری ستراتیژییەتی بەستن و ڕاكێشان لەسەر دەسكەوتی فێرخوازانی پۆلی هەشتەمی بنەڕەتی له بابەتی زمان و ئەدەبی كوردیدا/ اثر استراتيجية الشد والجذب في تحصيل طلاب الصف الثامن الاساسي في مادة اللغة والادب
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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFECT OF ANIMAL FEED SUPPLEMENTATION WITH DIFFERENT CONCENTRATIONS OF FENUGREEK SEEDS (Trigonellafoenumgraecum) ON ANIMAL PRODUCTION AND MICROBIAL CHICKEN MEAT.: EFFECT OF ANIMAL FEED SUPPLEMENTATION WITH DIFFERENT CONCENTRATIONS OF FENUGREEK SEEDS (Trigonellafoenumgraecum) ON ANIMAL PRODUCTION AND MICROBIAL CHICKEN MEAT.
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This study was conducted in the poultry field of Al-Mustansiriya University/ Baghdad, to show the effect of adding different levels 0, 1, 5 and 10% of the fenugreek seeds in the rations containing many contaminated microbes on the productive performance of broilers. 150-day-old rose meat was used with a 41 average weight (gm), were randomly allocated to 4 treatments with 3 replicates, and for each treatment 15 chicks per repetition: 0, 1, 5, and 10% (T0-T3), respectively. The results of this study showed that fenugreek seeds contain good amounts of protein, fat, ash and carbohydrates, which are 24.92, 8.82, 3.08 and 54.28 respectively. Fenugreek seeds also have high levels of tannins, coumarins and flavones, followed by saponins,

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
اثر أثر مزارات الأئمة الأطهار (ع) في أسلوب الفنان العراقي سلمان عباس ( دراسة تحليلية
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 God Almighty singled out Arab nation to carry divine messages، and make them the land of Iraq to store the soil prophets and apostles and grandchildren of Al al-Bayt، peace be upon them as they were and are still a beacon for people،  Shrines and monuments and flags، frequented by science students from various walks of life، were are shrines representing the name of Iraq by the private and the nation of Islam in general، sung by the preacher and artist and writer

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Publication Date
Sun Oct 14 2018
Journal Name
Arab Science Heritage Journal
اخبار أخبار الزمان في تاريخ بني العباس للخزرجي (ت812هـ) دراسة وتحقيق - العصر العباسي الثاني
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The book "News of Time in the History of Bani Abbas" for Khazraji of important historical books, because of the news of the sons of Abbas, which is part of the book (Alosdp Almstok in the history of Islam, the layers of kings, ranked on the years starting from the emergence of Islam

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Publication Date
Tue Feb 21 2023
Journal Name
مجلة علوم الرياضة
دراسة واقع مستوى التحكيم في العراق للموسم الكروي 2009-2008 ومقارنتها مع الموسمين السابقين
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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقييم الأداء المالي لشركات التأمين باستعمال النسب المالية: دراسة حالة في الشركة الجزائرية للتأمين
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Les sociétés d’assurances sont considérées parmi les importantes entreprises financières non bancaires.

      Pour que ces sociétés assurent sa continuité d’existence, il faut qu’elles veillent au rendement financier qui représente ses différentes actions durant une période déterminée, en effectuant une évaluation permanente en utilisant de différentes méthodes parmi lesquelles l’analyse financière avec ses aspects divers.

         L’objectif de cette étude est d’évaluer le rendement financier des sociétés d’assurances et où projette l’étude sur la société Algérienne d’assurance durant la période 07- 09.

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Publication Date
Thu Apr 01 2010
Journal Name
Journal Of Educational And Psychological Researches
اثر التعلم التعاوني (جيكسو ) في دافعية طالبات قسم رياض الأطفال لتعلم مادة بايكولوجية الإنسان
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The current study aims at investigating the effect of cooperative learning (Jigsaw) on motivation of female students. Department of kindergarten to learn Human biology. This is of be dove through verification of the hypothesis that there is no significant difference at the 0.05 level between the motivation of experiment of group subjects who study according to (Jigsaw) cooperative learning and that of the control group subjects who study traditionally.
The study is limited to female students al the first year-Department of kindergarten college of Education for women university of Baghdad during the academic year 2007-2008.
An experiment of design of partial control and post-test for two groups is used. The experiment groups consist

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الدراسات الدراسات التاريخية الخاصة بالمرأة مراجعة تحليلية للكتابة التاريخية في العراق للمدة 1996-2008
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على الرغم من تطور الدراسات التاريخية الخاصة بالمرأة بوصفها حقل معرفي مستقل بدأ منذ نهاية الستينيات من القرن الماضي .ونجاج الكاتبات والباحثات  في العديد من بلدان الشرق الاوسط وشمال افريقيا في إعادة المرأة الى التاريخ، الا ان الكتابة التاريخية في العراق مازالت تعاني من نقص كبير في الموضوعات التي تناولت حياة النساء في الماضي. وما يزال الباحثات والباحثين ينظرون الى التاريخ على انه سردية للمعارك والحروب ويو

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