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
The current researsh is aimed to pay attention on concept of human resources hard (Difficult) to manage. Such style of human resourcses has emerged to form anew challenge for busniess organizations.
Management such human resources entails first determing incentives of their behaviour models. Analyzing these models will be important to strategical management of them from work.
In nutshell, this researsh try to recommendation of contemporary literature about future of difficult (hard) human resources management.
يرسم الشاعر صورة بالكلمات، ومتى ما تتابعت الصور صارت تمثل لوحة شعرية على قدر كبير من الفنية والابداع, وقد أكثر ديك الجن في شعره من هذه اللوحات ويلاحظ القارئ أن الرمز يعمل عملا مهما في تشكيل اللوحة، وظهرت أنواع متعددة من اللوحات منها اللوحة الرثائية, والغزلية, ومن الرموز التي وظفها ديك الجن رمز الظبي, رمز الديك, واستعمل رمز القبر وظهرت لوحات متنوعة في شعره، ومنها اللوحة الخمرية التي تجعل للخمرة احساسا ومشاعر وا
... Show Moreشهد العصر الذهبي للإسلام تحول أساسي في مجال الزراعة عرف باسم "الثورة الزراعية الإسلامية" أو" الثورة الخضراء" أو "الثورة الزراعية العربية" ، وقد أتاح الوضع الاقتصادي العالمي الذي أسسه التجار المسلمون في جميع أنحاء العالم القديم ، نشر العديد من النباتات والتقنيات الزراعية بين أجزاء مختلفة من العالم ا
... Show MoreThe issue of the survival of the Ottoman Empire during the nineteenth century, a controversial topic in European diplomacy, was what was called the "Eastern Question" containing the fate of this country and its regions sprawling one of the hottest topics in the diplomatic major European powers of that century
The main focus of this research is to examine the Travelling Salesman Problem (TSP) and the methods used to solve this problem where this problem is considered as one of the combinatorial optimization problems which met wide publicity and attention from the researches for to it's simple formulation and important applications and engagement to the rest of combinatorial problems , which is based on finding the optimal path through known number of cities where the salesman visits each city only once before returning to the city of departure n this research , the benefits of( FMOLP) algorithm is employed as one of the best methods to solve the (TSP) problem and the application of the algorithm in conjun
... Show Moreأجري هذا البحث في العراق/محافظة ديالى، وهدف إلى تعرف أثر إستراتيجية شكل البيت الدائري في الاداء التعبيري لدى تلاميذ الصف الخامس الابتدائي,وبلغت عينة البحث(75) تلميذا بواقع (40) تلميذا في المجموعة التجريبية و(35)تلميذا في المجموعة الضابطة ، وأجرى الباحث بينهما تكافؤا في المتغيرات الآتية (العمر الزمني محسوبا بالشهور، والتحصيل الدراسي للأبوين ، ودرجات اللغة العربية للعام الدراسي السابق واستعمل الباحث أداة م
... Show MoreMohammed Hassan Salman is one of the Iraqi national figures who put a clear mark to promote the health institution and to improve the Iraqi people, even it was written about him as "The man who struggled to fight the tuberculosis", He began to struggle against this social courage that has been killing hundreds of Iraqis since his joining of Association for combating tuberculosis in 1999 and his big role in the application of (B-C-G) for the first in Iraq.
The Current research aims to identify ( The effects of 4EX2 Model in Misconception of Chemical concepts and Higher Order Thinking for the Students of the Third grade average ) , To verify the objective of this research , the researchers added nul hypothesis following : There is no difference is statistically significant at the level of ( 0.05 ) between the average scores of students who studied 4EX2 Model and the average students who studied by using the Misconception of Chemical concepts and Higher Order Thinking test. The research was conducted on a sample of the average Third grade students in a Baghdad secretary for boys affiliated to the General Directorate for Educational in Baghdad Al – karkh 3 and for academic year ( 2015 – 2
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