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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
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
Wed Jul 02 2025
Journal Name
Advances In Nonlinear Variational Inequalities
Suggesting Approximation and Exact Algorithms to Solve New Tri-Criteria Machine Scheduling Problems
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This study presents the multi criteria single-machine model. The machine scheduling problem (MSP) for ntasks on a single machine involves minimizing a function of three criteria: total completion time (C_j),maximum earliest (E_max), and tardiness (〖ΣT〗_j), This is an NP-hard issue. Within this work's theoretical section, we present the mathematical formulation of The presented topic thenhighlights the usefulness of the dominance rule (DR), which may be used to develop effective solutions. Whilein the practical part, one of the important exact methods; The proposed MSP tricriteria are solved by applyingthe Branch and Bound (BAB) method, which finds a set of efficient solutions for 1//F(ΣC_j ,ΣT_j ,E_max) upto n=100 jobs. The BAB appro

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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Linear and Non-Linear Optical Properties for Organic Semiconductor (CuPc) Thin Films
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Thin films of CuPc of various thicknesses (150,300 and 450) nm have been deposited using pulsed laser deposition technique at room temperature. The study showed that the spectra of the optical absorption of the thin films of the CuPc  are two bands of absorption one in the visible region at about 635 nm, referred to as Q-band, and the second in ultra-violet region where B-band is located at 330 nm. CuPc thin films were found to have direct band gap with values around (1.81 and 3.14 (eV respectively. The vibrational studies were carried out using Fourier transform infrared spectroscopy (FT-IR). Finally, From open and closed aperture Z-scan data non-linear absorption coefficient and non-linear refractive index have been calculated res

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Publication Date
Tue Mar 18 2025
Journal Name
Journal Of Medical Sciences
Assessing CA Stomach and H. Pylori Relationship: Outcomes and Implications
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Background: The outlook for patients with stomach cancer is generally poor, with gastric cancer being the second most common cause of cancer death. Although advances in diagnosis and treatment have led to a drastic decrease in the incidence of gastric cancer in developed countries in the past few decades. Aim: Our current study aims to evaluate the clinical and pathological outcomes associated with the effect of H. pylori on gastritis (gastric cancer) patients. Methods: To evaluate the association between gastritis (gastric cancer) and H. pylori, demographic and diagnostic parameters of 103 patients were recorded during the follow-up period, which ranged from October 2023 to October 2024, In several hospitals in Iraq. Our study detected the

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Publication Date
Wed Jul 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Synthesis and identification of some new N-substituted quinazoline-4-one, thiazine-4-one and tetrazoline rings incorporating N-ethyl-2-(benzylthio)benzimidazole acetate and study their application as anti-oxidant agent
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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Nucleon momentum distributions and elastic electron scattering form factors for 48Ti and 54Fe nuclei
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The nucleon momentum distributions (NMD) for the ground state and elastic electron scattering form factors have been calculated in the framework of the coherent fluctuation model and expressed in terms of the weight function (fluctuation function). The weight function has been related to the nucleon density distributions of nuclei and determined from theory and experiment. The nucleon density distributions (NDD) is derived from a simple method based on the use of the single particle wave functions of the harmonic oscillator potential and the occupation numbers of the states. The feature of long-tail behavior at high momentum region of the NMD has been obtained using both the theoretical and experimental weight functions. The observed ele

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
On Soft Turning Points
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The soft sets were known since 1999, and because of their wide applications and their great flexibility to solve the problems, we used these concepts to define new types of soft limit points, that we called soft turning points.Finally, we used these points to define new types of soft separation axioms and we study their properties.

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Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
Laser Peening on Aluminum Alloy 7049 Using Black Paint Surface Coating
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Abstract

Black paint laser peening (bPLP) technique is currently applied for many engineering materials , especially for aluminum alloys due to high improvement in fatigue life and strength . Constant and variable   bending fatigue tests have been performed at RT and stress ratio R= -1 . The results of the present  work observed that the significance of the surface work hardening which generated high negative residual stresses in bPLP specimens .The fatigue life  improvement factor (FLIF)  for bPLP constant fatigue behavior was from 2.543 to 3.3 compared to untreated  fatigue and the increase in fatigue strength at 107 cycle was 21% . The bPLP cumulative fatigue life behav

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Publication Date
Sat Dec 24 2022
Journal Name
Wasit Journal For Pure Science
β*-Regular supra topological spaces
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Form the series of generalization of the topic of supra topology is the generalization of separation axioms . In this paper we have been introduced (S * - SS *) regular spaces . Most of the properties of both spaces have been investigated and reinforced with examples . In the last part we presented the notations of supra *- -space ( =0,1) and we studied their relationship with (S * - SS *) regular spaces.