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 related to the variables that have been studied within the research organization. As for the objectives of the research, they are represented by conducting a descriptive analysis of the investigated variables and tests of the relationship between them. To achieve the objectives of the research, use the descriptive-analytical approach. As the questionnaire was built using international indicators and standards, and it was distributed to a sample consisting of (97) members of the staff of Al-Rafidain University College. The researchers relied on some statistical tools available in the statistical program (SPSS-V23) in order to enter and process data, and the results confirmed the validity of the main and sub-research hypotheses. Accordingly, the researchers recommended the necessity of preparing all the requirements necessary to build strategic memory and then employing it in providing the human resources department with information that enables it to apply the COSO model in auditing its activities
The commercial job is one of the most important businesses in the cities as there is no city can exist without commercial markets to offer service to its inhabitants. This study aims to distribute the commercial function in Abu Tayara Street located in the municipality of Al-Dora by highlighting the size of such businesses in this street. It focuses on analyzing the change that has occurred due to the usages of the commercial land not only in the residential areas, but also in various aspects associated with the growth of the population in the city. Both expansion and development of the economic and social aspects in the area have increased the demand for commercial services. So, the research focuses on the aspects of functional speciali
... Show MoreUntil The Second Half Of Nineteenth Century , Psychology Depended On Philosophy In Its Experiences Which Means It Depend On Individuals Feelings Toward Psychological Experiences And Rapid Observation . As For The Scientific Organized Experimentation And Observation By Machines Have Been Used Later .
The Experimentation Looking For The Cause Of Phenomena And How Is That Happened Also Reveal The Causal Relationship Between Among Phenomena . The Experiences In Psychology Field Include In Its Simplest Form Only One Variable ( Effective) Which Is Called Independent Variable As Well As Another Variable ( Affected ) That Called Dependent Variable .
... Show MoreThe Sebkha of geomorphological aspects of evaporative where climate leads active role, which forms part of the earth's surface in the form of Iraqi Mesopotamia plain who of the most fertile land, and because of natural factors and human Common turned most of the arable land to the territory of Sebkha. It was to determine the exact geomorphological associated of Sebkha formats by field work such as: Alnbaka, lakes, salt flats, and other forms of Small is: bridges salt, mud cracks, salt ponds, Rectangles and polygons salt, Sahaf salt, salt domes, salt gravel, bumps saline (salt points), Ash salt, salt bows, in detail and accurately documented Terrestrial Photogrammetry field and were compared to the levels and standards varieties have been
... Show MoreThis study aims to suggest an alternative to the use of quality agricultural soil in the brick industry (Iraq). The Late Miocene claystone bed in the Injana Formation in central Iraq was targeted through the study of 18 exposed sections that were sampled by using the trench sampling method. The claystones are characterized by quartz (36.4%) followed by calcite (32.8%), quartz (36.4%) feldspar (2.6%), gypsum (1.3%) and dolomite (0.7%), kaolinite (10.5%), illite (7.7%), chlorite (6.7%), palygorskite (6.0%) and montmorillonite (0.7%). New thermal mineral phases were formed at 950°C, including diopside (62.9%), quartz (18.4%), wollastonite (8.28%), akermanite (7.6%), Anorthite (6.25%), Nosean (4.9%), gehlenite (3.75%) and Lazurite (3.1
... Show MoreIn this research study the synodic month for the moon and their
relationship with the mean anomaly for the moon orbit and date A.D
and for long periods of time (100 years), we was design a computer
program that calculates the period of synodic months, and the
coordinates of the moon at the moment of the new moon with high
accuracy. During the 100 year, there are 1236 period of synodic
months.
We found that the when New Moon occurs near perigee (mean
anomaly = 0°), the length of the synodic month at a minimum.
Similarly, when New Moon occurs near apogee (mean anomaly =
180°), the length of the synodic month reaches a maximum. The
shortest synodic month on 2053 /1/ 16 and lasted (29.27436) days.
The lo
In this research study the synodic month for the moon and theirrelationship with the mean anomaly for the moon orbit and date A.Dand for long periods of time (100 years), we was design a computerprogram that calculates the period of synodic months, and thecoordinates of the moon at the moment of the new moon with highaccuracy. During the 100 year, there are 1236 period of synodicmonths.We found that the when New Moon occurs near perigee (meananomaly = 0°), the length of the synodic month at a minimum.Similarly, when New Moon occurs near apogee (mean anomaly =180°), the length of the synodic month reaches a maximum. Theshortest synodic month on 2053 /1/ 16 and lasted (29.27436) days.The longest synodic month began on 2008 /11/ 27 a
... Show MoreThe agricultural sector suffers from many risks and natural disasters, such as droughts and heavy rains that cause floods, as well as hail and agricultural pests, etc., that threaten agricultural activity and reduce it, which leads to the failure of farmers and peasants for fear of being subjected to continuous losses. Nevertheless, we notice almost complete reluctance to move towards agricultural insurance, due to the dependence of farmers on the government, which adopts the principle of compensation instead of agricultural insurance when natural disasters happen despite the difficulties and financial hardship as well as the suspicion of corruption that haunt the compensation process and this represents the most important problem for resea
... Show MoreThe semiotic trend of recent monetary trends task that took a wide range of attention of critics and readers alike, especially after the deployment, which accompanied him after widespread acts critic Grimas and powers applicable to the literary texts and is thus expanded its care circle, hence the choice of the novel (absent) woman Iraqi novelist (Mahdi ‘Issa falcon) model to be applied to the study chose to be a semiotic approach through the use of procedural mechanisms for its critical tool (Paris School of semiotics), cash and views of its founder critic Grimas.The research in the introduction and pave came we made it a vision for literary semiotic and its impact trend in cash and cash is and what it desire to clarify some poked suc
... Show MoreThe purpose of this study was to investigate the effect of a Cognitive- Behavioral Training Program in reducing Problems Solving among a sample of education university College Students, the study sample consisted of (50) students were randomly assigned to two groups: experimental, and control; (25) students per group, the results of (ANOVA) revealed that there were significant differences at (p < 0.05) between experimental and control group in Problems Solving level, while there were significant differences between both groups in achievement. The researchers recommended further studies on the other variables which after training students on the method of solving problems and techniques to reduce stress.<
... Show MoreFeedback on students’ assignments can be done in many different ways. Nowadays, the growing number of students at universities has increased the burden on the instructors to give feedback on students’ writings quickly and efficiently. As such, new methods of modern online automated feedback tools, such as Hemingway app and ecree,are used to assist and help instructors. Hence, this research is an explanatory study to examine the effect of using the online automated feedback on some Iraqi EFL learners’ writings at the university level. The study comprised 60 students enrolled in an English language course at the University of Anbar. They were divided randomly into two groups, experi
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