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 main purpose of this paper is to study some results concerning reduced ring with another concepts as semiprime ring ,prime ring,essential ideal ,derivations and homomorphism ,we give some results a bout that.
This paper defines a method for sputtering high strength, extremely conductive silver mirrors on glass substrates at temperatures ranging from 20o to 22o C. The silver coated layer thicknesses in this work ranges from 7.5 to 16.1 nm using sputtering time from 10 to 30 min at power 25 W, 13.7 to 29.2 nm for time 10 to 30 min at 50 W, 15.7 to 26.4 nm for time 10 to 30 min at 75 W and 13.8 to 31.1 nm for time 10 to 30 min at 100 W. The optimum values of pressure and electrode gape for plasma sputtering system are 0.1 mbar and 5 cm respectively. The effect of DC sputtering power, sputtering duration or (sputtering time), and thickness on optical properties was investigated using an ultraviolet-visible spectrophot
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Natural Language Processing (NLP) deals with analysing, understanding and generating languages likes human. One of the challenges of NLP is training computers to understand the way of learning and using a language as human. Every training session consists of several types of sentences with different context and linguistic structures. Meaning of a sentence depends on actual meaning of main words with their correct positions. Same word can be used as a noun or adjective or others based on their position. In NLP, Word Embedding is a powerful method which is trained on large collection of texts and encoded general semantic and syntactic information of words. Choosing a right word embedding generates more efficient result than others
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This study includes collection of 70 swabs samples of burns from patients were
admitted in three hospitals (Baghdad, Al- Numaan and burns injuries Hospital). All
swabs samples were cultured on blood and MacConkey agar media to isolate and
identify pathogenic bacteria according to their morphological , biochemical and
growth characters. Growth of bacteria on selective media showed the following
results: Pseudomonas aeroginosa 44.28% , Klebsiella pneumonia 30% ,
Staphylococcu saureus 8.57% , Escherichia coli 4.28% , Proteus vulgaris 4.28 % ,
Enterobacter spp. 5.71% , Acinetobacter baumanni 2.89 %. Different concentrations
were prepared from leaves ethanolic crude extract of Catharanthus roseus , then the
anti-bac
A numerical study of the double-diffusive laminar natural convection in a right triangular solar collector has been investigated in present work. The base (absorber) and glass cover of the collector are isothermal and isoconcentration surfaces, while the vertical wall is considered adiabatic and impermeable. Both aiding and opposing buoyancy forces have been studied. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. Computer code for MATLAB software has been developed and written to solve mathematical model. Results in the form of streamlines, isotherms, isoconcentration, average Nusselt, and average Sherw
... Show MoreThe study deals with 3D seismic reflection in the central Iraq within Merjan oil field which is located approximately (130 km) to the southwest Baghdad and south of Razaza. The 3D seismic survey was interpreted; the results showed that the oil is found within Hartha Formation as stratigraphic traps and with the absence of structural traps. The major normal faults picked are trending N-S direction. There are also minor faults observed using the instantaneous phase and frequency sections, they proved the presence of the faults and showed that the ending of the Safawi reflector toward the north and northeast to the south and southeast and near the western border of fault because of the facies change in the area. The reflector shows a struct
... Show MoreThis paper presents a proposed neural network algorithm to solve the shortest path problem (SPP) for communication routing. The solution extends the traditional recurrent Hopfield architecture introducing the optimal routing for any request by choosing single and multi link path node-to-node traffic to minimize the loss. This suggested neural network algorithm implemented by using 20-nodes network example. The result shows that a clear convergence can be achieved by 95% valid convergence (about 361 optimal routes from 380-pairs). Additionally computation performance is also mentioned at the expense of slightly worse results.
Microbial antibiotics resistance is considered a serious health issue in the Middle East and developing countries. In this study, the Fe2O3 nanoparticles was prepared chemically, and the particles size and shape were analyzed by using Scan electron microscope (SEM) and X-Ray diffraction (XRD). Different concentration of Fe2O3 nanoparticles were used and examined on E.coli and S. aureus. Using liquid dilution and in vitro cytotoxicity assay by microplate toxicity test (MTT). The microbial cell metabolic activity was measured on gram-negative, gram-positive bacteria and fungi after treating with different concentrations of Fe2O3 nanoparticl
... Show MoreGround penetrating radar (GPR) technology is used to determine the extent to which this technique can detect with a high-frequency range from 10 MHz to 1000 MHz into the ground by a transmitting antenna and A graveyard was found beneath the depth of the three meters under Surface of the earth in the shrine of the Prophet Houd and Saleh in Al-Najaf Governorate surveyed by through 4 tracks. Ground Penetrating Radar (GPR) is a device that transmits short pulses of electromagnetic energy with pulse duration about 1 ns to 20 ns. applying the filter Time- Zero to the same profile at a depth (3m) , Two types of antennas were used in this study, with two different frequencies antennas (250, 500 )MHz Three tracks (23,25,2
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