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Improving the Effectiveness of Internal Control System In Accordance with COSO Model
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        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some modifications to become parallel to those systems in place in the developed world (U.S., EU countries and others), especially since Iraq is a country open to the world.

      The most important conclusions reached by the research:  
1. The requirements apply some mechanisms of corporate governance and of (the Board of Directors and senior management and Internal Audit Committee and the Committee on Appointments) are available through the provided materials, the Companies Act regarding the composition of the board members of executive and non-executives, which facilitates the formation of the Audit Committee and the Committee on Appointments, as is the formation of the Audit Committee members of the board of directors non-executive directors of the most important tools that contribute to improving the efficiency of the  internal control system and      its    effectiveness                                               

  1. The scope of the audit of internal change of focus on the financial aspects to include aspects of administrative, operational, and all aspects of activity and its contribution to value added per unit of confirmation through the provision of services and consulting.

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Publication Date
Wed May 10 2023
Journal Name
Journal Of Engineering
An Investigation into Heat Transfer Enhancement by Using Oscillating Fins
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The present work describes numerical and experimental investigation of the heat transfer characteristics in a plate-fin, having built-in piezoelectric actuator mounted on the base plate (substrate). The geometrical configuration considered in the present work is representative of a single element of the plate-fin and triple fins. Air is taken as the working fluid. A performance data for a single rectangular fin and triple fins are provided for different frequency levels (5, 30 and
50HZ) , different input power (5,10,20,30,40 and 50W) and different inlet velocity (0.5, 1, 2, 3, 4, 5 and 6m/s) for the single rectangular fin and triple fins with and without oscillation. The investigation was also performed with different geometrical fin

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Strengthening and Closing Cracks for Existing Reinforced Concrete Girders Using Externally Post-Tensioned Tendons
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This research is devoted to study the strengthening technique for the existing reinforced concrete beams using external post-tensioning. An analytical methodology is proposed to predict the value of the effective prestress force for the external tendons required to close cracks in existing beams. The external prestressing force required to close cracks in existing members is only a part from the total strengthening force.
A computer program created by Oukaili (1997) and developed by Alhawwassi (2008) to evaluate curvature and deflection for reinforced concrete beams or internally prestressed concrete beams is modified to evaluate the deflection and the stress of the external tendons for the externally strengthened beams using Matlab

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Publication Date
Thu Aug 01 2024
Journal Name
Smart Agricultural Technology
Smart fertilizer technologies: An environmental impact assessment for sustainable agriculture
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The global food supply heavily depends on utilizing fertilizers to meet production goals. The adverse impacts of traditional fertilization practices on the environment have necessitated the exploration of new alternatives in the form of smart fertilizer technologies (SFTs). This review seeks to categorize SFTs, which are slow and controlled-release Fertilizers (SCRFs), nano fertilizers, and biological fertilizers, and describes their operational principles. It examines the environmental implications of conventional fertilizers and outlines the attributes of SFTs that effectively address these concerns. The findings demonstrate a pronounced environmental advantage of SFTs, including enhanced crop yields, minimized nutrient loss, improved nut

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conf. Series
Composition, Characterization and Antibacterial activity of Mn(II), Co(II),Ni(II), Cu(II) Zn(II) and Cd(II) mixed ligand complexes Schiff base derived from Trimethoprim with8- Hydroxy quinoline
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New Schiff base ligand 2-((4-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin- 2-ylimino) (phenyl)methyl)benzoic acid] = [HL] was synthesized using microwave irradiation trimethoprim and 2-benzoyl benzoic acid. Mixed ligand complexes of Mn((ІІ), Co(ІІ), Ni(ІІ), Cu(ІІ), Zn(ІІ) and Cd(ІІ) are reacted in ethanol with Schiff base ligand [HL] and 8-hydroxyquinoline [HQ] then reacted with metal salts in ethanol as a solvent in (1:1:1) ratio. The ligand [HL] is characterized by FTIR, UV-Vis, melting point, elemental microanalysis (C.H.N), 1H-NMR, 13C-NMR, and mass spectra. The mixed ligand complexes are characterized by infrared spectra, electronic spectra, (C.H.N), melting point, atomic absorption, molar conductance and magnetic moment me

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Publication Date
Wed Sep 25 2013
Journal Name
International Journal For Sciences And Technology
Synthesis, Characterization, And Antibacterial Activities Of Manganese (II),Cobalt(II), Copper(II) ,Iron (II), Nickel (II) And Cadmium(II) Mixed- Ligand Complexes Containing Amino Acid( L- Lysine) And 1,10-Phenanthroline
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The research includes the synthesis and identification of the mixed ligands complexes of M(II) Ions in general composition [M(Lyn)2(phen)] Where L- lysine (C6H14N2O2) commonly abbreviated (LynH) as a primary ligand and 1,10-phenanthroline(C12H8N2) commonly abbreviated as "phen," as a secondary ligand . The ligands and the metal chlorides were brought in to reaction at room temperature in ethanol as solvent. The reaction required the following molar ratio [(1:1:2) (metal): phen:2 Lyn -] with M(II) ions, were M = Mn(II),Cu(II), Ni(II), Co(II), Fe(II) and Cd(II). Our research also includes studying the bio–activity of the some complexes prepared against pathogenic bacteria Escherichia coli(-),Staphylococcus(-) , Pseudomonas (-), Bacillus (-)

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Publication Date
Sun Mar 15 2020
Journal Name
Iraqi Journal Of Science
On Semiannahilator Supplement Submodules
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Let R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes

Publication Date
Thu Sep 08 2022
Journal Name
Mathematical Statistician And Engineering Applications
δ-Semi Normal and δ-Semi Compact Spaces
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In this paper by using δ-semi.open sets we introduced the concept of weakly δ-semi.normal and δ-semi.normal spaces . Many properties and results were investigated and studied. Also we present the notion of δ- semi.compact spaces and we were able to compare with it δ-semi.regular spaces

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Engineering And Applied Sciences
New Data Security Method Based on Biometrics
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Merging biometrics with cryptography has become more familiar and a great scientific field was born for researchers. Biometrics adds distinctive property to the security systems, due biometrics is unique and individual features for every person. In this study, a new method is presented for ciphering data based on fingerprint features. This research is done by addressing plaintext message based on positions of extracted minutiae from fingerprint into a generated random text file regardless the size of data. The proposed method can be explained in three scenarios. In the first scenario the message was used inside random text directly at positions of minutiae in the second scenario the message was encrypted with a choosen word before ciphering

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Multi-Stage Hydraulic Fracturing Completion Design Based on Ball-and-Sleeve Method
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This paper proposes a completion that can allow fracturing four zones in a single trip in the well called “Y” (for confidential reasons) of the field named “X” (for confidential reasons). The steps to design a well completion for multiple fracturing are first to select the best completion method then the required equipment and the materials that it is made of. After that, the completion schematic must be drawn by using Power Draw in this case, and the summary installation procedures explained. The data used to design the completion are the well trajectory, the reservoir data (including temperature, pressure and fluid properties), the production and injection strategy. The results suggest that multi-stage hydraulic fracturing can

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Publication Date
Tue Feb 16 2016
Journal Name
The Iraqi Journal Of Agricultural Sciences
MEASURING VIBRATION AT TRACTOR PLATFORM , STEERING WHEEL AND SEAT EFFECTIVE AMPLITUDE TRANSMISSIBILITY FACTOR DURING OPERATION TILLAGE
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Field experiment conducted to measure vibrations on three axes longitudinal X, lateral Y and vertical Z on steering wheel, platform tractor and vertical vibration in seat tractor and seat effective amplitude transmissibility (SEAT) factor during operation tillage in silt clay loam soil with depth 18 cm in Baghdad. Split – split plot design under randomized complete block design with three replications least significant design 5 % used. Three factor were used in this experiment included two types of plows included chisel and disc plows which represented main plot, three tires inflation pressure was second factor included 1.1 ,1.8 and 2.7 bar, and three forward speeds of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Resu

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