The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to en

The issue of the Circular Economy is not a new issue to several countries, especially the developed ones. Here in Iraq it is considered newly introduced, despite the few attempts to establish projects that concern recycling most of them were doomed to fail, due to two main reasons: the first one is the financial and administrative corruption widespread in all departments of the country, the second one is the priorities of public spending. It is well known that Iraq was subjected to two major attacks, the ISIS entry attack in 2014 to Iraq. ISIS occupied about a third of Iraqi lands which resulted in a collapse in oil prices, as Iraq depends almost entirely on oil revenues in its budget which is the second attack. This made the Iraqi governme

Cloud computing (CC) is a fast-growing technology that offers computers, networking, and storage services that can be accessed and used over the internet. Cloud services save users money because they are pay-per-use, and they save time because they are on-demand and elastic, a unique aspect of cloud computing. However, several security issues must be addressed before users store data in the cloud. Because the user will have no direct control over the data that has been outsourced to the cloud, particularly personal and sensitive data (health, finance, military, etc.), and will not know where the data is stored, the user must ensure that the cloud stores and maintains the outsourced data appropriately. The study's primary goals are to mak

Current research included preparation, characterization of some new chitosan- hydroxy benzaldehyde-Schiff bases with maleic anhydride. The present study aimed to the synthesis and characterization of novel chitosan Schiff base compounds using para- hydroxy benzaldeh and maleic anhydride. The  derivative of the  schiff-chitosan base, which is associated with different drugs, has been replaced with   different  amino  and  hydroxy  drugs.  The derivative is characterized by different analytical techniques. The results of FT-IR studies clearly indicate construction of the chief amine group in chitosan and the emergence of new bands that correspond to the association of maleic anhydride with the chitosan base. TGA, ¹

Background: Spleen is a hemopoietic organ which is capable of supporting elements of different systems. It is affected by several groups of diseases; inflammatory, hematopoietic, reticuloendothelial proliferation, portal hypertension and storage diseases. Ultrasound (US) may detect mild splenomegaly before it is clinically palpable. Knowledge of the normal range of spleen size in the population being examined is a prerequisite. Racial differences in splenic length could result in incorrect interpretation of splenic measurements and such differences would make it difficult to standardize expected splenic length and to determine non- palpable splenic enlargement.Objectives: To measure the normal values of splenic lengthin Iraqi subjects an

The current study was conducted on 504(Ros-308) broiler chicks during the period 28/9/2017-9/11/2018to determine the effect of heat shock in early age and additives such as ginseng in three levels on birds weight and feedconsumption. Results showed that the exposure to high temperature (38-400C) lead to significant decrease (p≤≤≤≤≤0.05 (inaverage body weight at7 day of age and significant decrease in body weight in birds expousured to high temperature inthe periods 2, 4 and 6 hours compared with control (Table 1). Significant decrease in live body weight when exposure to2hr compared with 6hr namely (138.54) and (144.21), respectively while no significant difference between 2 and 4h.Results showed no significant effect in body we

Background: Periodontitis and Atherosclerosis Cardiovascular disease are chronic inflammatory diseases which are highly prevalent. During the last two decades, there has been an increasing interest in the impact of oral health on atherosclerosis and subsequent cardiovascular disease.Aims of the study wereto evaluate the periodontal health status in study groups (Atherosclerotic cardiovascular disease patients with chronic periodontitis and patients having chronic periodontitis),to estimate the serum levels of Matrixmetalloproteinase-8(MMP-8) and high sensitive C-reactive protein(hs CRP) in study and control groups and compare between them. Also,test the correlation between the serum levels of MMP-8 and hs CRP with clinical periodontal par