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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
Fri Feb 28 2025
Journal Name
مجلة علوم التربية الرياضية - جامعة بابل
تأثير تدريبات الثبات المحوري بالانقباض المتحرك في التوازن المتحرك والقوة المميزة بالسرعة للرجلين والمناولة المتوسطة للاعبين الشباب بكرة القدم
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هدف البحث إلى إعداد تدريبات الثبات المحوري باالنقباض المتحرك لالعبين الشباب بكرة القدم، والتعرف على تأثير تدريبات الثبات المحوري باالنقباض في التوازن المتحرك والقوة المميزة بالسرعة للرجلين والمناولة المتوسطة لالعبين الشباب بكرة القدم، واعتمد المنهج التجريبي بتصميم المجموعتين ً التجريبية والضابطة على عينة بلغت )24 ( العبا بأسلوب ً من فئة الشباب بكرة القدم اختيرت عمديا الحصر الشامل وبنسبة )100 %( من نادي الشرط

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Publication Date
Thu Nov 12 2020
Journal Name
Arab Science Heritage Journal
تحفة الأصحاب ونزهة ذوي الألباب (ما جاء في ذكر المعادن)، احمد بن إبراهيم الحنفي السروجي (ت710هـ/1310م)،"دراسة وتحقيق".
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Manuscript (Tuhfat Al-Ashaba and the Nuzha Al-Kulbab) by Ahmed bin Ibrahim Al-Hanafi Al-Suruji (d.710 AH / 1310 AD), one of the important manuscripts as an encyclopedia characterized by the diversity of its topics

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Publication Date
Fri Mar 08 2019
Journal Name
Desalination And Water Treatment
Xylenol orange removal from aqueous solution by natural bauxite (BXT) and BXT-HDTMA: kinetic, thermodynamic and isotherm modeling
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Sorption is a key factor in removal of organic and inorganic contaminants from their aqueous solutions. In this study, we investigated the removal of Xylenol Orange tetrasodium salt (XOTS) from its aqueous solution by Bauxite (BXT) and cationic surfactant hexadecyltrimethyl ammonium bromide modified Bauxite (BXT-HDTMA) in batch experiments. The BXT and BXT-HDTMA were characterized using FTIR, and SEM techniques. Adsorption studies were performed at various parameters i.e. temperature, contact time, adsorbent weight, and pH. The modified BXT showed better maximum removal efficiency (98.6% at pH = 9.03) compared to natural Bauxite (75% at pH 2.27), suggesting that BXT-HDTMA is an excellent adsorbent for the removal of XOTS from water. The equ

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Publication Date
Sun May 17 2015
Journal Name
Journal Of Physical Education
دراسة تحليلية مقارنة، لبعض المتغيرات الكينماتيكية، في أداء مهارة(Nick shot) الأمامية العكسية، بين لاعبي المنتخب العراقي والمصري، للشباب في الإسكواش
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هدفت الدراسة الى التعرف على مستوى استخدام إدارة المعرفة و تكنولوجيا المعلومات لدى القيادات الإدارية تُعدّ لعبة الإسكواش من الألعاب الفردية، وواحدة من ألعاب المضرب، والتي تمتاز بالسرعة والحركة الدائمة في داخل القاعة، ولعل أهم ما يميز هذه اللعبة المتعة التي يشعر بها اللاعبون الممارسون لها، لأنها تجبر ممارسيها على الحركة المستمرة عن طريق تبادل لعب الكرة، وتتميز بالتحدي المباشر، وتتطلب اليقظة والحرص وال

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Process Optimization Study of Pb(II) Removal by Bulk Liquid Membrane (BLM)
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   Box-Wilson experimental design method was employed to optimized lead ions removal efficiency by bulk liquid membrane (BLM) method. The optimization procedure was primarily based on four impartial relevant parameters: pH of feed phase (4-6), pH of stripping phase (9-11), carrier concentration TBP (5-10) %, and initial metal concentration (60-120 ppm). maximum recovery efficiency of lead ions is 83.852% was virtually done following thirty one-of-a-kind experimental runs, as exact through 24-Central Composite Design (CCD). The best values for the aforementioned four parameters, corresponding to the most restoration efficiency were: 5, 10, 7.5% (v/v), and 90 mg/l, respectively. The obtained experimental data had been

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Nanoparticles and Surfactant on Phase Inversion of Two Phases
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In the present study, a pressure drop technique was used to identify the phase inversion point of oil-in-water to water-in-oil flows through a horizontal pipe and to study the effect of additives (nanoparticles, cationic surfactant and blend  nanoparticles-surfactant) on the critical dispersed volume fraction (phase inversion point). The measurements were carried  for mixture velocity ranges from 0.8 m/sec to 2.3 m/sec. The results showed that at low mixture velocity 0.8 and 1 m/sec there is no effect of additives and velocity on phase inversion point, while at high mixture velocities the phase inversion point for nanoparticles and blend (nanoparticles/surfactant) systems was delayed (postponed) to a higher value of the dispers

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Publication Date
Wed Mar 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oily Wastewater Treatment Using Expanded Beds of Activated Carbon and Zeolite
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Two types of adsorbents were used to treat oily wastewater, activated carbon and zeolite. The removal efficiencies of these materials were compared to each other. The results showed that activated carbon performed some better properties in removal of oil. The experimental methods which were employed in this investigation included batch and column studies. The former was used to evaluate the rate and equilibrium of carbon and zeolie adsorption, while the latter was used to determine treatment efficiencies and performance characteristics. Expanded bed adsorber was constructed in the column studies. In this study, the adsorption behavior of vegetable oil (corn oil) onto activated carbon and zeolite was examined as a function of the concentr

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
أهم المشاكل الاجتماعية والنفسية المؤدية إلى الإصابة بمرض الزهايمر لدى كبار السن (دراسة ميدانية لعينة من المصابين في مدينة بغداد)
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The most important social and psychological problems that lead to Alzheimer's disease in the elderly (field study of a sample of people living in the city of Baghdad). The research aims to: 1. Identify the most important social, psychological and health problems of elderly people with Alzheimer's disease. 2. The most prominent solutions and treatments for people living with this disease. 3. rehabilitation and provision of social, psychological and medical services for people with Alzheimer's disease. The research stages of Alzheimer's disease and its symptoms and the most important causes of Alzheimer's disease, research has strengthened the theoretical framework. The theoretical study unexplained social pressure generating dealt with Al

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Publication Date
Sat Jun 06 2015
Journal Name
مجلة
فعالية استخدام تدريبات القوة الدافعة الذاتية في تطوير القوة الخاصة و بعض القدرات الوظيفية و المهارية للاعبين الشبابا بالكرة الطائرة
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Publication Date
Wed Dec 12 2018
Journal Name
Arab Science Heritage Journal
الحركة مساهمة المرأة في الحركة العلمية من خلال كتاب (( أنباء الغمر بأبناء العمر )) لابن حجر العسقلاني (773هـ/852هـ) (دراسة تاريخية)
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The search in these subjects makes an importanl accomplishment in the study of the scientific life in that (era)   specialy what the wonen had from a scientific and social level in that(age) the studies of the scientestis which were brilliant in the this era never hed the same as the first scientests . because of the common mistakes toward some resesrchers

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