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

Let R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes.

In the United States, the pharmaceutical industry is actively devising strategies to improve the diversity of clinical trial participants. These efforts stem from a plethora of evidence indicating that various ethnic groups respond differently to a given treatment. Thus, increasing the diversity of trial participants would not only provide more robust and representative trial data but also lead to safer and more effective therapies. Further diversifying trial participants appear straightforward, but it is a complex process requiring feedback from multiple stakeholders such as pharmaceutical sponsors, regulators, community leaders, and research sites. Therefore, the objective of this paper is to describe three viable strategies that can p

Plagiarism Detection Systems play an important role in revealing instances of a plagiarism act, especially in the educational sector with scientific documents and papers. The idea of plagiarism is that when any content is copied without permission or citation from the author. To detect such activities, it is necessary to have extensive information about plagiarism forms and classes. Thanks to the developed tools and methods it is possible to reveal many types of plagiarism. The development of the Information and Communication Technologies (ICT) and the availability of the online scientific documents lead to the ease of access to these documents. With the availability of many software text editors, plagiarism detections becomes a critical

In this paper, a comparison between horizontal and vertical OFET of Poly (3-Hexylthiophene) (P3HT) as an active semiconductor layer (p-type) was studied by using two different gate insulators (ZrO₂ and PVA). The electrical performance output (I_d-V_d) and transfer (I_d-V_g) characteristics were investigated using the gradual-channel approximation model. The device shows a typical output curve of a field-effect transistor (FET). The analysis of electrical characterization was performed in order to investigate the source-drain voltage (V_d) dependent current and the effects of gate dielectric on the electrical performance of the OFET. This work also considered the effects of the

This paper is focusing on reducing the time for text processing operations by taking the advantage of enumerating each string using the multi hashing methodology. Text analysis is an important subject for any system that deals with strings (sequences of characters from an alphabet) and text processing (e.g., word-processor, text editor and other text manipulation systems). Many problems have been arisen when dealing with string operations which consist of an unfixed number of characters (e.g., the execution time); this due to the overhead embedded-operations (like, symbols matching and conversion operations). The execution time largely depends on the string characteristics; especially its length (i.e., the number of characters consisting

The importance of knowledge is represented in the use of various sources of information, the corresponding to the same level of importance is the use of modern means and technologies in the delivery and investment of these sources to the beneficiaries, among these means and technologies are the multimedia that deal with most of the human senses, but the most important of which is sight and hearing, if these are invested the means in the field of education will give many positive results, such as the speed of receiving information, its clarity, and its freedom from impurities and influences, as well as its stability in memory as it is based on nderstanding, not memorization. On this basis, the experience of supporting the education process

In this study, we report a statistical study for the relationship between coronal mass ejections (CMEs) and sunspot number (SSN) that were registered during the period 2008-2017 for the solar cycle 24. SSN was extracted from Sunspot Index and Long-term Solar Observations (SILSO), while CMEs number from observations made by the Large Angle and Spectrometric Coronagraph (LASCO) on board the Solar and Heliospheric Observatory mission (SOHO). The present period was adopted to conduct the investigation and obtain the mutual correlation between SSN and CMEs. The relationship between CME, the speed of halo CME, and partial halo CMEs for solar cycle 24 were studied. The analysis of results indicated that the average speed of halo CMEs is almost

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

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.