In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limiting of work of the internal auditors to detect irregularities, fraud, and routine control for operational activity . While that requires a mechanisms to activate the role of the internal control system to face the challenges through the internal auditors to give assurance on risk management processes, risk assessment being properly done, and evaluate the risk management processes. The research aims to establish a proposed framework for of internal control system according to the concept of enterprise risk management (ERM) with the recruitment of international ISO standards for the risk management in this context and proposed mechanism to evaluate the internal control system by the internal audit department
The evolution in the field of Artificial Intelligent (AI) with its training algorithms make AI very important in different aspect of the life. The prediction problem of behavior of dynamical control system is one of the most important issue that the AI can be employed to solve it. In this paper, a Convolutional Multi-Spike Neural Network (CMSNN) is proposed as smart system to predict the response of nonlinear dynamical systems. The proposed structure mixed the advantages of Convolutional Neural Network (CNN) with Multi -Spike Neural Network (MSNN) to generate the smart structure. The CMSNN has the capability of training weights based on a proposed training algorithm. The simulation results demonstrated that the proposed
... Show MoreThis paper is concerned with the quaternary nonlinear hyperbolic boundary value problem (QNLHBVP) studding constraints quaternary optimal classical continuous control vector (CQOCCCV), the cost function (CF), and the equality and inequality quaternary state and control constraints vector (EIQSCCV). The existence of a CQOCCCV dominating by the QNLHBVP is stated and demonstrated using the Aubin compactness theorem (ACTH) under appropriate hypotheses (HYPs). Furthermore, mathematical formulation of the quaternary adjoint equations (QAEs) related to the quaternary state equations (QSE) are discovere so as its weak form (WF) . The directional derivative (DD) of the Hamiltonian (Ham) is calculated. The necessary and sufficient conditions for
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This research aims to examine the correlation and the influence of Authentic Leadership on the contextual performance as a dependent variable, in the departments and Division of the iraqi Ministry of Foreign Affairs To try out with a number of recommendations that contribute to raising the level of contextual performance in the Ministry. Starting from the importance of research in public organizations and its Role in society, the researcher adopted the descriptive analytical approach in accomplishing this research, The 99 people responded exclusively comprehensively, based on questionnaire that is include 28-item, using interviews and field observations as
... Show MoreThis research amid to measure the impact of organizational flexibility (structural flexibility, operational flexibility, and strategic flexibility) in achieving organizational prosperity and its dimensions (strategic agility, intellectual capital, innovation and sustainable competitive advantage) in a number of Iraqi cellular communications companies. The research adopted descriptive analytical approach. A sample of (85) persons from the research community was selected, which included (Department managers, Directors administrative units, Communication engineers), to answer the questionnaire prepared for this purpose. And to analyze data and derive results. Statist
... Show Moreobjective the research to diagnosis and interpretation of the nature of the effect between the basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and I've tested this research in the private banking sector represented by (7), especially in Baghdad, Iraqi banks, and applied research on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use the researcher questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test
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The current research aims to find out the role of administrative leadership in the implementation of public policies and their effectiveness and their ability to do so, As well as analysis and testing of influence and correlations between research variables, The researcher has the descriptive and analytical approach, And several tools used to gather information consisted of personal interviews and field visits, While distributed questionnaire tool that consists of (35) items on a sample consisting of (147) individuals formed of staff of the Baghdad Provincial Council.
The research was based on a set of assum
... Show MoreThis study analyzes the features of historical and modern mosques in Jordan compared to that of Amman. The architecture of the Jordanian mosques reflects the images of great ancient empires and kingdoms of Europe and the Middle East. This has happened due to the geographical position of the country. From the studies of historians and archaeologists, comparative analysis of planning solutions, the use of plastics and decor of the facades of mosques, and the literature on the construction methods of the mosques allow us to conclude that age-old traditions have been preserved through the establishment of mosques in both the countries. Besides, the emergence of new features in constructing mosques has been observed. We find the influence of
... Show MoreThe research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th
... Show MoreRecommendation systems are now being used to address the problem of excess information in several sectors such as entertainment, social networking, and e-commerce. Although conventional methods to recommendation systems have achieved significant success in providing item suggestions, they still face many challenges, including the cold start problem and data sparsity. Numerous recommendation models have been created in order to address these difficulties. Nevertheless, including user or item-specific information has the potential to enhance the performance of recommendations. The ConvFM model is a novel convolutional neural network architecture that combines the capabilities of deep learning for feature extraction with the effectiveness o
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