Preferred Language
Articles
/
jeasiq-2091
Suggested Procedures According To COSO Integrated Framework To Evaluate The Internal Control System In Iraqi Oil Companies
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Enhancement of Electron Temperature under Dense Homogenous Plasma by Pulsed Laser Beam
...Show More Authors

The applications of hot plasma are many and numerous applications require high values of the temperature of the electrons within the plasma region. Improving electron temperature values is one of the important processes for using this specification in plasma for being adopted in several modern applications such as nuclear fusion, plating operations and in industrial applications. In this work, theoretical computations were performed to enhance electron temperature under dense homogeneous plasma. The effect of   power and duration time of pulsed Nd:YAG laser   was studied on the heating of   plasmas  by inverse bremsstrahlung  for  several values for the electron density ratio. There results for these ca

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
بعض وظائف النبي صلى هللا تعالى عليه وآله وصحبه وسلم الواردة في القرآن الكريم
...Show More Authors

The research included an introduction, and three functions
of the Prophet (peace and blessings of Allaah be upon him), a
machine and a companion, and a conclusion , the first function,
which is zakaah, and began with it because it is the basis of every
work, no work is accepted by Allaah except what was sincere to
him, as well as sincere intention, because accepting works is
entrusted with the

View Publication Preview PDF
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Traducción de los dos verbos auxiliares ser y estar del español al árabe en la frase nominal
...Show More Authors

Resumen:

       La traducción de los dos verbos ser y estar no es una tarea tan simple como piensan muchas personas, sino es una de las complicadas y difíciles tareas, ya que el traductor tiene que saber y perfeccionar los correctos casos gramaticales relacionados con esos dos verbos auxiliares  tanto el verbo ser como el verbo estar, especialmente en la frase nominal para que pueda dar una clara y correcta traducción. Usados con el mismo adjetivo, "ser" comunicará una cualidad que es parte de la identidad o naturaleza del sujeto, mientras que "estar" comunicará un estado o circunstancia del mismo. Este e

... Show More
View Publication Preview PDF
Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج أنشطة مكتبية لتنمية بعض القدرات الإبداعية في الأداء اللغوي عند اطفال الرياض
...Show More Authors

This study aims to find out the impact of activities office provided to kindergarten children in the development of creativity in linguistic performance goal of capabilities (fluency, flexibility and originality) through the application of the test configuration Algheih Children Riyadh, which consists of (70) Single to measure the skills of language arts four a listening and speaking and a willingness to read and prepare for writing, was applied (30) Single of language arts, listening and speaking in this research, and was the correlation coefficient for the hearing (0.78) and for speaking was (0.61) has been extracted stability of the scale using the equation Alvakronbach the value of (0.73).

The proper

... Show More
View Publication Preview PDF
Publication Date
Thu Jul 02 2015
Journal Name
الاستاذ
النقد القصصي في منجزات الدكتور نجم عبد الله كاظم (القصة القصيرة والقصيرة جدًا أنموذجًا)
...Show More Authors

Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
تقويم جودة واداء خدمة الانترنت من وجهة نظر مالكي مقاهي الانترنت في محافظة بغداد
...Show More Authors

0

View Publication Preview PDF
Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية تحليل بيانات النتائج المالية للعملاء: بحث تطبيقي عن التدقيق والمراجعة في سلطنة عمان
...Show More Authors

The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

  &n

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
أثر التدريس بطريقة التنقيب الحواري في حفظ النصوص الأدبية لدى طلبة قسم اللغة الكردية
...Show More Authors

يهدف البحث الحالي إلى معرفة اثر التدريس بطريقة التنقيب الحواري في حفظ النصوص الأدبية لدى طلبة قسم اللغة الكردية، اختارت الباحثة طلبة المرحلة الثانية في قسم اللغة الكردية بكلية التربية ابن رشد، للعام الدراسي
(2008-2009) ميدان لتطبيق تجربتها.
تألفت عينة الدراسة من (48) طالبا وطالبة، تم توزيعها عشوائيا إلى مجموعتين، مجموعة ضابطة (درست بالطريقة الاعتيادية) تألفت من (23) طالبا وطالبة ومجموعة تجريبية (درست بطريقة الت

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Die sytaktische Struktur und semantische Bedeutung der konzessiven Ausdrucksmöglichkeiten im Deutschen und Arabischen Eine interpretierende Studie
...Show More Authors

Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.

In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.

Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.

Das Hauptziel dieser For

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Burden of Mothers’ Care for Children with Colostomy at Baghdad Medical City Teaching Hospital
...Show More Authors

Objective(s): To assess the burden of mothers` care for child with colostomy and find out relationships between child and mother socio-demographic data with mothers` burden. Methodology: a descriptive study was conducted from 1 August 2013 to 1 September 2014. The sample consisted of 100 children and their mothers at Baghdad Teaching hospital in Baghdad city. A questionnaire was prepared based on the previous literature review, meeting mothers of children with colostomy, and the Zarit Burden Interview scale. Data has collected through the application of questionnaire and interview techniques. Results: T

... Show More
View Publication Preview PDF