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.
Recently times, industrial development has increased, including plastic industries, and since plastic has a very long analytical life, it will cause environmental pollution. Therefore studies have resorted to reusing recycled plastic waste (sustainable plastic) to produce environmentally friendly concrete (green concrete). In this research, some studies were reviewed and then summarized into several things, including the percentage of plastic replacement from the aggregate and the effect of this percentage on the fresh properties of concrete, such as the workability and the effect of plastic waste on the hardening properties of concrete such as dry density, compressive, tensile and flexural strength.
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In this paper, developed Jungck contractive mappings into fuzzy Jungck contractive and proved fuzzy fixed point for some types of generalize fuzzy Jungck contractive mappings.
The research demonstrates new species of the games by applying separation axioms via sets, where the relationships between the various species that were specified and the strategy of winning and losing to any one of the players, and their relationship with the concepts of separation axioms via sets have been studied.
The purpose of this study is to describe the extent and nature of informal tenure practices in urban areas in Iraq, through undertaking a rapid assessment in Baghdad city. The UN-HABITAT 2008 publication Secure Land Rights for All discusses the importance of access and rights to land throughout the developing world. Secure land rights are critical to development and poverty reduction, and the greatest challenge in providing secure land rights are in urban areas, where overcrowding can lead to a number of informal tenure practices ranging from individually unregistered or unauthorised housing, to large informal settlements. Access to land is a fundamental basis for human shelter, food production, and other economic activity. Secur
... Show MoreJordan curve theorem is one of the classical theorems of mathematics, it states the following : If is a graph of a simple closed curve in the complex plane the complement of is the union of two regions, being the common boundary of the two regions. One of the region is bounded and the other is unbounded. We introduced in this paper one of Jordan's theorem generalizations. A new type of space is discussed with some properties and new examples. This new space called Contractible -space.
Concentration of natural occurring radioactive material (NORM) in Markazia Degasing Station in North Rumaila oilfield (NDS) was measured in this study. Then, radiological assessment due to existing of NORM in different samples including soil, sludge, scale, oil, and water collected from different stages of oil and gas production NDS was done. Radioactivity concentration of Ra-226, Th-232 and K-40 were measured using gamma spectrometry system based on HPGe detector with efficiency of 30%. The results show that some locations within NDS are contaminated with NORM. The activity in Bq/kg of Ra-226, Th-232 and K-40 range between 15.19 in oil to 68.73 in sludge, 8.5 in oil to 23.45 in sludge and 80.23 in oil to 319.73 in saline water samples r
... Show MoreIn Libya, there are multiple sources of pollution, one of which is animal waste. The anaerobic digestion (AD) of organic wastes to produce biogas has the advantage of producing valuable, renewable energy while reducing the environmental impact of these wastes. Cowmanure have the potential to produce biogas due to their high organic content. This study aimed to study different concentrations for the feedstock (1:1 and 2:1 cow manure: water v/v) to monitor which one gives higher biogas production. A plastic tank with a capacity of 72 liters and a feedstock volume of 60 liters was used to create a pilot scale. The biogas was analyzed using a GC device at the end of the experiment in the Zawiya Oil Refining Company. The result indicated that th
... Show MoreIn this paper, a computer simulation is implemented to generate of an optical aberration by means of Zernike polynomials. Defocus, astigmatism, coma, and spherical Zernike aberrations were simulated in a subroutine using MATLAB function and applied as a phase error in the aperture function of an imaging system. The studying demonstrated that the Point Spread Function (PSF) and Modulation Transfer Function (MTF) have been affected by these optical aberrations. Areas under MTF for different radii of the aperture of imaging system have been computed to assess the quality and efficiency of optical imaging systems. Phase conjugation of these types aberration has been utilized in order to correct a distorted wavefront. The results showed that
... Show MoreThe present work aims to study the effect of using an automatic thresholding technique to convert the features edges of the images to binary images in order to split the object from its background, where the features edges of the sampled images obtained from first-order edge detection operators (Roberts, Prewitt and Sobel) and second-order edge detection operators (Laplacian operators). The optimum automatic threshold are calculated using fast Otsu method. The study is applied on a personal image (Roben) and a satellite image to study the compatibility of this procedure with two different kinds of images. The obtained results are discussed.
PVC-LiF composites films with different lithium fluoride (LiF) concentrations (0, 30, 50, and 70 weight %) were prepared by using the casting method. This research deals with the investigation of dielectric properties for PVC-LiF composite films as a function of frequency and temperature in the ranges of 100 to 107 Hz and 293 - 370 K, respectively. The A.C activation energy values estimated from Arrhenius equation were 0.03820, 0.3174, 0.2009, and 0.1845 eV for the different PVC-LiF films with different LiF concentrations, respectively. It was found that the activation energy decreases by increasing LiF concentration and frequency. The exponent (s) showed a progressive increase with LiF for PVC-LiF films, while it showed
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