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

Nowadays, many new technologies developed in a lot of countries. These technologies are promising in many areas such as environmental monitoring, precision agriculture as well as in animal production. The purpose of this study was to define a better understanding of how new and advanced technologies affect the agriculture and livestock sector alike. Although agriculture and animal husbandry are among the most important sectors, advanced equipment and information technology cannot be used adequately. This situation leads to low production efficiency. It is also known that there can be a significant difference in temperature between the position of the climate control sensor (room temperature) and the area occupied by the animal. This study e

The current study was conducted to demonstrate the effects of air pollution on different biochemical parameters inCitrus aurantium plant and calculation the Air Pollution Tolerance Index (APTI). Five sites were selected tocollect plant leaves, four of them within the city of Baghdad, namely Al-Jadriya, Al-Andlous, Al-Doura and closeto the private generators to represent the urban areas and Abu Ghraib site to represent the rural area. Seasonalsamples were collected for the period from October 2016 to June 2017. Eleven biochemical parameters totalchlorophyll, ascorbic acid, leaf extract pH, relative water content, total nitrogen, total protein content, total sugarcontent, proline, electrical conductivity, cadmium and lead. The results of Citr

The research aims to estimate missing values using covariance analysis method Coons way to the variable response or dependent variable that represents the main character studied in a type of multi-factor designs experiments called split block-design (SBED) so as to increase the accuracy of the analysis results and the accuracy of statistical tests based on this type of designs. as it was noted in the theoretical aspect to the design of dissident sectors and statistical analysis have to analyze the variation in the experience of experiment )SBED) and the use of covariance way coons analysis according to two methods to estimate the missing value, either in the practical side of it has been implemented field experiment wheat crop in

The haplotype association analysis has been proposed to capture the collective behavior of sets of variants by testing the association of each set instead of individual variants with the disease.Such an analysis typically involves a list of unphased multiple-locus genotypes with potentially sparse frequencies in cases and controls.It starts with inferring haplotypes from genotypes followed by a haplotype co-classification and marginal screening for disease-associated haplotypes.Unfortunately,phasing uncertainty may have a strong effects on the haplotype co-classification and therefore on the accuracy of predicting risk haplotypes.Here,to address the issue,we propose an alternative approach:In Stage 1,we select potential risk genotypes inste

This work was conducted to study the coefficient of performance for solar absorption refrigeration by using direct solar energy using aqueous ammonia 0.45 mass fraction (ammonia – water).The experiments were carried out in solar absorption system .The system consisted of solar collector generator (0.25 m × 0.25 m × 0.04m) and condenser cooled by a water bath followed by liquid receiver and evaporator. The results showed that the maximum generator temperature was (92° - 97°) during June 2009, and the minimum evaporator temperature was (5°C - 10°C) for aqua ammonia system.. It was, also, found that the coefficient of performance, cooling ratio and amount of cooling obtainable increased with increasing maximum generator temperature

In the current study, remote sensing techniques and geographic information systems were used to detect changes in land use / land cover (LULC) in the city of Al Hillah, central Iraq for the period from 1990 - 2022. Landsat 5 TM and Landsat 8 OLI visualizations, correction and georeferencing of satellite visuals were used. And then make the necessary classifications to show the changes in LULC in the city of Al Hillah. Through the study, the results showed that there is a clear expansion in the urban area from 20.5 km2 in 1990 to about 57 km2 in 2022. On the other hand, the results showed that there is a slight increase in agricultural areas and water. While the arid (empty) area decreased from 168.7 km 2 to 122 km 2 in 2022. Long-term ur

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In This Paper, some semi- parametric spatial models were estimated, these models are, the semi – parametric spatial error model (SPSEM), which suffer from the problem of spatial errors dependence, and the semi – parametric spatial auto regressive model (SPSAR). Where the method of maximum likelihood was used in estimating the parameter of spatial error          ( λ ) in the model (SPSEM), estimated  the parameter of spatial dependence ( ρ ) in the model ( SPSAR ), and using the non-parametric method in estimating the smoothing function m(x) for these two models, these non-parametric methods are; the local linear estimator (LLE) which require finding the smoo