The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

Background: Marginal adaptation is critical for long – term success of crown and bridge restoration. Computer aided design / computer aided manufacture (CAD/ CAM) system is gaining more importance in the fabrication of dental restoration. Objective: The aim of this study is to evaluate the effect of crystallization firing on the vertical marginal gap of IPS. emax CAD crowns which fabricated with two different CAD/CAM systems .Materials and Methods: Twenty IPS e.max CAD crowns were fabricated. We had two major groups (A, B) (10 crowns for each group) according to the CAD/CAM system being used: Group A: fabricated with Imes - Icore CAD/CAM system; Group B: fabricated with In Lab Sirona CAD/CAM system. Each group was subdivided into two s

A field experiment was conducted in Yusufiya sub-district - Mahmudiya township/Baghdad governorate in silty loam texture soil during the spring season of 2020. The experiment included three treatments with three replicates, as the Randomized Complete Block Design (RCBD) was used according to the arrangement of the split design block. The treatments are in the irrigation system, which included surface drip irrigation (T₁) and sprinkler irrigation (T₂). Secondly, the Irrigation levels including the irrigation using 0.70 Pan Evaporation Fraction PEF (I₁), irrigation using 1.00 PEF (I₂), and irrigation using 1.30 PEF (I₃). Coupled with, Pota

Abstract

          The research aims to determine the nature of the Iraqi market in terms of banking financial stability and the extent impact of the operational efficiency on it, Accordingly, chosen 15 relational banks were chosen as an intentional sample that could represent the Iraqi banking system for the period 2010-2020. The operational efficiency variable was measured according to the data envelope model, and banking financial stability used  CAMELS model which includes five indicators (capital adequacy, asset quality, management quality, profitability, and liquidity), so for testing the research hypotheses used the random regression model by adopting the S

Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

A field experiment was conducted to grow the wheat crop during the fall season 2020 in Karbala province, north of Ain Al-Tamr District in two locations of different textures and parent materials. The first site (calcareous soil) with a sandy loam texture, is located at (44° 40′ 37′) east longitude and (32° 41′ 34′) north latitude, at an altitude of 32 m above sea level, and an area of 20 hectares. As for the second location (gypsum soil) with a loam texture, it is located at a longitude (45° 41′ 39′) east and a latitude (33° 43′ 34′ north) and at an altitude of 33 m above sea level and an area of 20 hectares. To find out the effect of different tillage systems on water productivity and wheat yield under center pivot irri

Darcy-Weisbach (D-W) is a typical resistance equation in pressured flow; however, some academics and engineers prefer Hazen-Williams (H-W) for assessing water distribution networks. The main difference is that the (D-W) friction factor changes with the Reynolds number, while the (H-W) coefficient is a constant value for a certain material. This study uses WaterGEMS CONNECT Edition update 1 to find an empirical relation between the (H-W) and (H-W) equations for two 400 mm and 500 mm pipe systems. The hydraulic model was done, and two scenarios were applied by changing the (H-W) coefficient to show the difference in results of head loss. The results showed a strong relationship between both equations with correlation coefficients of 0.999,