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
هدف البحث إلى الکشف عن العلاقة بين الصحة النفسية وتقدير الذات لدى أطفال الشوارع، تألفت عينة البحث من (50) طفلاَ وطفلة، وتم تطبيق مقياسا البحث - مقياس الصحة النفسية ومقياس تقدير الذات وهما (من إعداد الباحثة)، وقد اسفرت نتائج البحث عن إن أطفال الشوارع اظهروا مستوى منخفض في الصحة النفسية وکذلک الحال بالنسبة لتقدير الذات، فضلاً عن وجود علاقة ارتباطية موجبة دالة إحصائيا بين الصحة النفسية وتقدير الذات. وفي ضوء نتائج
... Show Moreيعد تحليل السلاسل الزمنية من المواضـيع الهامة في تفسير الظـواهر التي تحدث خلال فترة زمنية معينة. ان الهدف من هذا لتحليل هو الحصـول على وصف وبنـاء أنموذج مناسب من اجل اعطاء صورة مستقبلية واضحة للسلاسل الزمنية المدروسة وان السلاسل الزمنية اهم الادوات المستخدمة في بناء وتقدير والتنبؤ بالظواهر المختلفة وان الاستدامة المالية هي الحالة التي تكون فيها الدولة قادرة على الوفاء بالتزاماتها الحالية والمستقبلية من غي
... Show MoreSommaire
La question de la violence et de l'agressivité porte une importance remarquable dans l’esprit de Jean Genet qui estime le crime en le considérant comme beau. Il lui donne une valeur suprême. Il le glorifie avec ses personnages criminels. Le langage théâtral genétien est violent qui conduit à la fin à l’acte agressif, le crime et la mort. Ce théâtre qui aborde la condition humaine retrace sur la scène le chemin tragique de l’homme moderne.
... Show MoreResearch objective to identify the degree of environmental sustainability values of the student-teacher in the College of Education for Pure Sciences. In this research the methodology of relational descriptive research was adopted, and the research sample consisted of (116) students from the College of Education for Pure Sciences / Ibn Al-Haytham / University of Baghdad From the Department of Chemistry (fourth stage), that is, 54% of the research community were randomly selected. The research tool was prepared, represented by a measure of environmental sustainability values of (20) items, the results of the research showed: The poor degree of environmental sustainability values. The Statistical Portfolio of Social Sciences (SPSS) was adopte
... Show MoreThe goal of current researcher to know the impact of strategic Jigsaw in the collection of hypertext and geographic operations of science students at the preparatory stage And that by checking the following 1.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional degrees in the average achievement in the subject of geographical 2.There is no difference statistically significant at the significance level 0.05 between the experimental group students who were studying strategy Jigsaw and between the control group students who studied in the usual way traditional av
... 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 religious forgiving in Islam takes its highest moral value from the law of Muslims (Holy Quran) that practically embodied through the biography of passenger Mohammad (pubh) and the caliphs who behave also according to prophet did to treat with non muslim who were a part of society those are Jewish ,
ان دراسة الاحوال الاجتماعية في الاسكندرية خلال العصر المملوكي امر مهم لاسيما ان الحياة الاجتماعية في مصر عامة والاسكندرية خاصة اتصفت بكونها بطيئة التغيير خلاف جوانب الحياة الاخرى التي اتصفت بسرعة تغير مجراها كما وان تاريخ الاسكندرية الاجتماعي كان زاخرا بالكثير من نواحي النشاط الانساني من ميادين العمل والتسلية والترفيه والاعياد والافراح فضلا عن تنوع عناصره السكانية وهذا ما سنتناوله ضمن محاور هذا البحث.
... Show MoreThe basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56. The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research