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 ensure that the plan meets the instructions issued by the government, the Ministry of Health and the World Health Organization, and they performed some tasks remotely before the crisis took place. The most apparent tasks performed by the internal auditors when implementing the business continuity work we're carrying out the tasks using some technological audit devices and recent apps to overcome new working conditions. Other tasks were performed were to participate in the provision of emergency services outside the scope of their work at the request of executive departments and to make major modifications to the risk-based internal audit plan, aiming at evaluating new activities and covering aspects of risk during the COVID-19 crisis. To recover from the COVID-19 crisis and return to the business environment, the internal auditors involved in evaluating the commitment to implement the precautionary measures and recommend following-up alternative procedures for some departments to restore business after the negative impact of organizations resources.
The advent of UNHCR reports has given rise to the uniqueness of its distinctive way of image representation and using semiotic features. So, there are a lot of researches that have investigated UNHCR reports, but no research has examined images in UNHCR reports of displaced Iraqis from a multimodal discourse perspective. The present study suggests that the images are, like language, rich in many potential meanings and are governed by clearly visual grammar structures that can be employed to decode these multiple meanings. Seven images are examined in terms of their representational, interactional and compositional aspects. Depending on the results, this study concludes that the findings support the visual grammar theory and highlight the va
... Show MoreThis paper interest to estimation the unknown parameters for generalized Rayleigh distribution model based on censored samples of singly type one . In this paper the probability density function for generalized Rayleigh is defined with its properties . The maximum likelihood estimator method is used to derive the point estimation for all unknown parameters based on iterative method , as Newton – Raphson method , then derive confidence interval estimation which based on Fisher information matrix . Finally , testing whether the current model ( GRD ) fits to a set of real data , then compute the survival function and hazard function for this real data.
The objective of the present paper is to examine the effect of Recycled Asphalt Pavement (RAP) on marshall properties and indirect tensile strength of HMA through experimental investigation. A mixture with 0% RAP was used as a control mix to evaluate the properties of mixes with 5%, 10%, and 15% RAP. One type of RAP was brought from Bab Al-moadam’s road in Baghdad for this purpose. The experimental testing program included Marshall and Indirect Tensile Strength tests. The results indicated that the bulk density, flow and VFA increase with the increasing of the percentage of RAP, while increasing in RAP results decreases in VTM and VMA values. Furthermore, the stability is changed from 10.1 kN for the control mix to12, 13.6 and 11.7 kN
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Developing a new adaptive satellite images classification technique, based on a new way of merging between regression line of best fit and new empirical conditions methods. They are supervised methods to recognize different land cover types on Al habbinya region. These methods should be stand on physical ground that represents the reflection of land surface features. The first method has separated the arid lands and plants. Empirical thresholds of different TM combination bands; TM3, TM4, and TM5 were studied in the second method, to detect and separate water regions (shallow, bottomless, and very bottomless). The Optimum Index Factor (OIF) is computed for these combination bands, which realized
... Show MorePsoriasis is a dermatological, chronic, immune-mediated condition. Psoriasis symptoms are not associated with physical burden only, but it may also have psychosocial effects on patients, diminished cognitive control, poor body image and impairments in everyday life. The value of quality of life is important since improving it is the principal goal for non-curative disease. The aim of the current study was to evaluate quality of life in a sample of Iraqi patients with psoriasis. This study is a cross-sectional study that involved 300 already diagnosed psoriasis patients who attended to the center of Dermatology and Venereology, Medical City/Baghdad. The mean age of patients was (35.156 ±10.549 years). The Arabic version of Dermatology Li
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A theoretical calculation of the reorientation energy for non adiabatic electron transfer at
interface between metal and semiconductor system was carried out. The continuum outer
sphere theory of electron transfer reaction has been extensively used for electron transfer
between metal/semiconductor interface .It is found that in these calculations the reorientation
energy is proportional to the optical and statistical dielectric constant of semiconductor ,
properties of metal ,and the distance between metal and semiconductor .Results of
reorientation energy show that ZnO semiconductor with metal Au possess a good matching as
compared with ZnS and ZnSe . Theoretical calculation showed a good agreement with
ex
Long memory analysis is one of the most active areas in econometrics and time series where various methods have been introduced to identify and estimate the long memory parameter in partially integrated time series. One of the most common models used to represent time series that have a long memory is the ARFIMA (Auto Regressive Fractional Integration Moving Average Model) which diffs are a fractional number called the fractional parameter. To analyze and determine the ARFIMA model, the fractal parameter must be estimated. There are many methods for fractional parameter estimation. In this research, the estimation methods were divided into indirect methods, where the Hurst parameter is estimated fir
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In this paper, we derive and prove the stability bounds of the momentum coefficient µ and the learning rate ? of the back propagation updating rule in Artificial Neural Networks .The theoretical upper bound of learning rate ? is derived and its practical approximation is obtained
Due to the impact of industrial companies on the ransformations and developments witnessed by the world in general nd Iraq in particular, especially in the industrial and economic Jonrnal spects, the liberalization of internal and external trade, and the idoption of the open market policy in Iraq, which led to the intensification of competition between industrial companies and heir products and services, and the increase and diversity of the Onumber of alternatives Available to the public on the one hand, and he diversity and change of their desires and needs on the other hand, which was reflected in the reality of those companies and heir products or services, especially in light of the great challenges facing companies and the deteriorat
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