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 searching process using a binary codebook of combined Block Truncation Coding (BTC) method and Vector Quantization (VQ), i.e. a full codebook search for each input image vector to find the best matched code word in the codebook, requires a long time. Therefore, in this paper, after designing a small binary codebook, we adopted a new method by rotating each binary code word in this codebook into 900 to 2700 step 900 directions. Then, we systematized each code word depending on its angle to involve four types of binary code books (i.e. Pour when , Flat when , Vertical when, or Zigzag). The proposed scheme was used for decreasing the time of the coding pro
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This research mainly focuses on the preparation of chitosan-alginate Nanoparticle by ionotropic gelation method using calcium chloride and sodium alginate to form nanocomposites of CH-ALg, examine their antibacterial activity against multidrug resistance (MDR) bacteria, and evaluate the stability of chitosan-alginate formula in different biological fluids, including simulated gastric fluid (SGF) and intestinal fluid (SIF). The average diameter of particles size prepared was measured by an Atomic force microscope (AFM) and it was 61.91 nm. Otherwise, the nature of functional groups present in CH-ALg nanoparticle was investigated by Fourier transforms infrared (FTIR) analysis. The stability of synthesized CH-ALg nanoparticle was
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Fluoroscopic images are a field of medical images that depends on the quality of image for correct diagnosis; the main trouble is the de-nosing and how to keep the poise between degradation of noisy image, from one side, and edge and fine details preservation, from the other side, especially when fluoroscopic images contain black and white type noise with high density. The previous filters could usually handle low/medium black and white type noise densities, that expense edge, =fine details preservation and fail with high density of noise that corrupts the images. Therefore, this paper proposed a new Multi-Line algorithm that deals with high-corrupted image with high density of black and white type noise. The experiments achieved i
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Introduction: Although soap industry is known from hundreds of years, the development accompanied with this industry was little. The development implied the mechanical equipment and the additive materials necessary to produce soap with the best specifications of shape, physical and chemical properties. Objectives: This research studies the use of vacuum reactive distillation VRD technique for soap production. Methods: Olein and Palmitin in the ratio of 3 to 1 were mixed in a flask with NaOH solution in stoichiometric amount under different vacuum pressures from -0.35 to -0.5 bar. Total conversion was reached by using the VRD technique. The soap produced by the VRD method was compared with soap prepared by the reaction - only method which
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The security of multimedia data becoming important spatial data of monitoring systems that contain videos prone to attack or escape via the internet, so to protect these videos used proposed method combined between encryption algorithm and sign algorithm to get on authenticated video. The proposed encryption algorithm applied to secure the video transmission by encrypt it to become unclear. This done by extract video to frames and each frame separate to three frames are Red, Green, and Blue, this frames encrypt by using three different random keys that generated by a function for generating random numbers, as for sign algorithm applied for authentication purpose that enable the receiver from sure of the identity of the sender and provide
... Show MoreThere is no doubt that the project control function is very important for administration, so the project Management depends on to monitor and control the project. The project control integrated to the planning which is the base of the administration functions; planning, organizing, directing, and controlling. Without project control cannot be insure to fulfill the plan of the project by the budget and specified time. The project management apply many methods of control to achieve the goals of project which are cost, time, and required specifications. Earned Value Management one of control methods that used in the project by international companies.
Earned Value Method is used in the project o
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The concept of a 2-Absorbing submodule is considered as an essential feature in the field of module theory and has many generalizations. This articale discusses the concept of the Extend Nearly Pseudo Quasi-2-Absorbing submodules and their relationship to the 2-Absorbing submodule, Quasi-2-Absorbing submodule, Nearly-2-Absorbing submodule, Pseudo-2-Absorbing submodule, and the rest of the other concepts previously studied. The relationship between them has been studied, explaining that the opposite is not true and that under certain conditions the opposite becomes true. This article aims to study this concept and gives the most important propositions, characterizations, remarks, examples, lemmas, and observations related to it. In the en
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This paper is concerned with introducing and studying the o-space by using out degree system (resp. i-space by using in degree system) which are the core concept in this paper. In addition, the m-lower approximations, the m-upper approximations and ospace and i-space. Furthermore, we introduce near supraopen (near supraclosed) d. g.'s. Finally, the supra-lower approximation, supraupper approximation, supra-accuracy are defined and some of its properties are investigated.
Throughout this paper R represents commutative ring with identity and M is a unitary left R-module. The purpose of this paper is to investigate some new results (up to our knowledge) on the concept of weak essential submodules which introduced by Muna A. Ahmed, where a submodule N of an R-module M is called weak essential, if N ? P ? (0) for each nonzero semiprime submodule P of M. In this paper we rewrite this definition in another formula. Some new definitions are introduced and various properties of weak essential submodules are considered.
Throughout this paper R represents a commutative ring with identity and all R-modules M are unitary left R-modules. In this work we introduce the notion of S-maximal submodules as a generalization of the class of maximal submodules, where a proper submodule N of an R-module M is called S-maximal, if whenever W is a semi essential submodule of M with N ⊊ W ⊆ M, implies that W = M. Various properties of an S-maximal submodule are considered, and we investigate some relationships between S-maximal submodules and some others related concepts such as almost maximal submodules and semimaximal submodules. Also, we study the behavior of S-maximal submodules in the class of multiplication modules. Farther more we give S-Jacobson radical of rings
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