In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limiting of work of the internal auditors to detect irregularities, fraud, and routine control for operational activity . While that requires a mechanisms to activate the role of the internal control system to face the challenges through the internal auditors to give assurance on risk management processes, risk assessment being properly done, and evaluate the risk management processes. The research aims to establish a proposed framework for of internal control system according to the concept of enterprise risk management (ERM) with the recruitment of international ISO standards for the risk management in this context and proposed mechanism to evaluate the internal control system by the internal audit department
Abstract
The research aims to demonstrate the commitment of the Federal Financial Supervisory Bureau to meet the requirements of the International Organization of Supreme Audit Institutions (INTOSAI) 3000, the general and private supervision of performance as the highest supervisory authority in Iraq, which is the only authorized to carry out the process of monitoring the performance of government work and activities. To analyze and present the results of the survey questionnaire prepared for the compliance of the Bureau with the requirements of the general and specific criteria related to the performance control process. The researcher reached a number of conclusions, the most important of which is the commitment of the
... Show MoreObjective: The study aimed to identify the adolescents' family meal eating patterns, and find out the relationship between adolescents' family meal eating patterns and their weight control behaviors. Methodology: A descriptive study was conducted on impact of adolescents' family meal eating patterns upon their weight control behaviors in secondary schools at Baghdad city, starting from 20th of April 2013 to the end of October 2014. Non- probability (purposive) sample of 1254 adolescents were chosen from secondary schools of both sides of Al-Karkh and Al-Russafa sectors. Data was collected through a specially
Abstract
The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented the leadership virtuousness (optimism, forgiveness, trust, compassion and integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brillianc
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Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal
... Show MoreTesting the current research and effect correlation between Transformational leadership variable manufacturing and variable administrative creativity, as it represented the research problem the extent of the role of transformational leadership in achieving administrative creativity in the office of the Iraqi Ministry of Education, it has been used questionnaire as a tool for data collection, as is the distribution (32) for the sample of the research, which was selected intentional and as director general and assistant general manager and director and deputy director and head of the Division, and represented the premise of the major search existence of liaison and the impact of significantly between transformational leadership and achieve
... Show MoreDrag reduction (DR) techniques are used to improve the flow by spare the flow energy. The applications of DR are conduits in oil pipelines, oil well operations and flood water disposal, many techniques for drag reduction are used. One of these techniques is microbubbles. In this work, reduce of drag percent occurs by using a small bubbles of air pumped in the fluid transported. Gasoil is used as liquid transporting in the pipelines and air pumped as microbubbles. This study shows that the maximum value of drag reduction is 25.11%.
Formation of emulsions during oil production is a costly problem, and decreased water content in emulsions leads to increases productivity and reduces the potential for pipeline corrosion and equipment used. The chemical demulsification process of crude oil emulsions is one of the methods used for reducing water content. The demulsifier presence causes the film layer between water droplets and the crude oil emulsion that to become unstable, leading to the accelerated of water coalescence. This research was performed to study the performance of a chemical demulsifier Chimec2439 (commercial) a blend of non-ionic oil-soluble surfactants. The crude oils used in these experiments were Basrah and Kirkuk Iraqi crude oil. These
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