The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems relate

The research Reviews the sides of highlight importance of the Nano-Accounting which doing the accounting performance functions fully computerized without the intervention of an accountant, to solve the problem of not keeping up the  rationalization of recording and accounting systems, with the rationalization of production which fully computerized.(be invisible and hidden accounting), resulting by linking or interaction of the accounting, additive production system represented three-dimensional printers, open source and recycling. That which result the rationalizing the facilities of production, organization and self-control which derived nanotechnology idea, which aims to minimize materials and change it properties, then view the a

    The personality characteristics of the Leader are considered one of the main elements to reach into business organizations entrepreneurship; and because of the development of the organizations of the continuous transformations as result of huge Competition in private High Education sector, there is a great need for Leaders characterized of certain personality capable of managing their organizations and can positively effect on them. Also these organizations' success to reach into entrepreneurship requires a main significant element that is (strategic flexibility) which is considered one of the important elements for success.

    Accordingly, this research is trying to fin

The conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp

Caryl Churchill's Top Girls (1982) reveals how women have achieved a point of strength and independence in their battle to face men's oppression throughout history. Churchill has replicated recent transitions in the 1980s and 1990s in works that depict these movements' central concerns and contradictions as they change. Similarly, her theater is a result of many problems and shifts in hegemonic modes of production during this time. This paper traces the achievements of the major character of Top Girls, Marlene, in her way of life and her handling of the struggles of other women around her. Because of this strength, Marlene is compared to the British Prime Minister, Thatcher. Therefore, this paper will shed light on the term of T

Writing plays an effective role in developing one's thinking and
enhancing Learning. It is, in fact, a means of widening one's own views about
the world for the numerous uses that it can serve (Samuel, 1988:28).
In regard to the unquestionable significance of writing in the teaching –
Learning process, the traditional approach seems to be far from being able to
put such significance into practice. Traditionalists give priority to formulating
students' ideas before using prescribed rhetorical framework and then
submitting the written product for grading. Emphasis is, therefore, limited to the
prewriting stage where a certain topic is explored, and the role of the teacher is
confined to assigning the topic and

In the absence of environmental regulation, food stays to be contaminated with heavy metals, which is becoming a big worry for human health. The present research focusses on the environmental and health effects of irrigating a number of crops grown in the soils surrounding the Al-Rustamia old plant using treated wastewater generated by the plant. The physicochemical properties, alkalinity, and electrical conductivity of the samples were evaluated, and vegetable samples were tested for Cd, Pb, Ni, and Zn, levels, and even the transfer factor (TF) from soils to crops and crop and multi-targeted risk, daily intake (DIM) of metals, and health risk index (HRI) was calculated. The findings found that the average contents of Zn, Pb, Ni, an

Cladosporium sp. plays an important role in human health, it is one of the pathogenic fungi which cause allergy and asthma and most frequently isolated from airborne spores.  In this study, a couple of universal PCR primers were designed to identify the pathogenic fungi Cladosporium sp. according to conserved region 5.8S, 18S and 28S subunit ribosomal RNA gene in Cladosporium species. In silico RFLP-PCR were used to identify twenty-four Cladosporium strains. The results showed that the universal primer has the specificity to amplify the conserved region in 24 species as a band in virtual agarose gel. They also showed that the RFLP method is able to identify three Cladosporium spe

The solar photocatalytic degradation of diuron, which is one of the herbicides, has been studied by a solar pilot plant in heterogeneous solar photocatalysis with titanium dioxide. The pilot plant was made up of compound parabolic collectors specially designed for solar photocatalytic applications. The influence of different variables such as, H2O2 initial concentration, TiO2 initial concentration, and diuron initial concentration with their relationship to the degradation efficiency were studied. Hydrogen peroxide (H2O2) found to increase the rate of diuron degradation. The best removal efficiency of heterogeneous solar photocatalytic TiO2 system was found to be 46.65 % and for heterogeneous solar photocatalytic TiO2/ H2O2 system was fo

 Removal of direct blue dye by electrocoagulation method has been investigated using aluminum   electrode in a bench-scale electrochemical system. Current density, NaCl concentration,   electrocoagulation time, and dye concentration has been studied as effecting parameters in color   removal efficiency. Increasing of current density will increase the color removal efficiency and   energy consumption as well. While increasing NaCl concentration increase the color removal   efficiency but it decrease energy consumption. High dye concentration is needed for extra   electrocaogolation time to reach the same efficiency that obtained with low dye concentration .With   current applied 0.35 amps. and NaCl concentration of 2 g/l more