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
This study aims to assess the suitability of the sediments present in Tigris River, Tikrit city, northern Iraq for concrete production and road building purposes. Representative samples were collected from three selected stations at the study area using the channel modeling method. According to the grain size analysis, the sediments were classified as a type of poorly graded gravels (GP) depending on the unified soil classification system. The true specific gravity of the soil ranged between 2.28 and 2.568. The chemical analysis of the study samples revealed that gypsum content ranged between 0.82 and 1.69 %. Total soluble salts ranged 2.45- 3.87%, the organic matter content ranged 0.14- 0.76%, and the pH value was between 7.73 and 7.38%
... Show MoreIn the present work, polymeric composites were prepared for coating floors and swimming pools in dark colors. This was achieved through the use of a polymer coating solution added to fine cement with weight percentage (wt%) values of 5, 10, 15, 20, and 25 to obtain dark-colored (gray) composites. Mortar samples were prepared using the adhesion test. The contact angle and adhesion strength were studied for the prepared samples concerning the effect of changing the weight ratio of additive cement on water absorption. Also, the antibacterial activity was tested for the prepared coatings. The results showed that the contact angle increases with increasing the weight ratios of additive cement, which indicates that the
... Show MoreThe prevalence of using the applications for the internet of things (IoT) in many human life fields such as economy, social life, and healthcare made IoT devices targets for many cyber-attacks. Besides, the resource limitation of IoT devices such as tiny battery power, small storage capacity, and low calculation speed made its security a big challenge for the researchers. Therefore, in this study, a new technique is proposed called intrusion detection system based on spike neural network and decision tree (IDS-SNNDT). In this method, the DT is used to select the optimal samples that will be hired as input to the SNN, while SNN utilized the non-leaky integrate neurons fire (NLIF) model in order to reduce latency and minimize devices
... Show MoreIn this paper, the necessary optimality conditions are studied and derived for a new class of the sum of two Caputo–Katugampola fractional derivatives of orders (α, ρ) and( β,ρ) with fixed the final boundary conditions. In the second study, the approximation of the left Caputo-Katugampola fractional derivative was obtained by using the shifted Chebyshev polynomials. We also use the Clenshaw and Curtis formula to approximate the integral from -1 to 1. Further, we find the critical points using the Rayleigh–Ritz method. The obtained approximation of the left fractional Caputo-Katugampola derivatives was added to the algorithm applied to the illustrative example so that we obtained the approximate results for the stat
... Show MoreThe current study aims to identify the level of adaptation of the curriculum for visually handicapped pupils from the point of view of their teachers as well as to identify the level of adaptation of the educational programs offered to visually handicapped pupils from the point of view of their teachers. In order to achieve the goals of the research, the researcher developed two tools to measure the adaptation of curricula and educational programs for pupils with visual handicapped from the point of view of teachers. The sample included (60) teachers from Al Noor Institute for Blinders in Baghdad, the two tools were applied to them, and then the Reliability and Validity coefficients were extracted. The results sh
... Show MoreThe porosity of materials is important in many applications, products and processes, such as electrochemical devices (electrodes, separator, active components in batteries), porous thin film, ceramics, soils, construction materials, ..etc. This can be characterized in many different methods, and the most important methods for industrial purposes are the N2 gas adsorption and mercury porosimetry. In the present paper, both of these techniques have been used to characterize some of Iraqi natural raw materials deposits. These are Glass Sand, Standard Sand, Flint Clay and Bentonite. Data from both analyses on the different types of natural raw materials deposits are critically examined and discussed. The results of specific surface are
... Show MoreThe present work aimed to study the efficiency of nanofiltration (NF) and reverseosmosis (RO) process for water recovery from electroplating wastewater and study the factors affecting the performance of two membrane processes. Nanofiltration and reverse osmosismembranes are made from polyamide as spiral wound module. The inorganic materials ZnCl 2 CuCl2 .2H2O, NiCl.2.6H2O and CrCl3.6H2O were used as feed solutions. The operating parametersstudied were: operating time, feed concentrations for heavy metal ions, operating pressure, feed flow rate, feed temperature and feed pH. The experimental results showed, the permeateconcentration increased and water flux decreased with increase in time from 0 to 70 min. Thepermeate concentrations incre
... Show MoreThis paper is based on the Sentinel-2 satellite data: the thermal, red, and NIR bands. The Babylon city was chosen in this study for different reasons: its location in the middle of Iraq and it represents the largest capitals of the Mesopotamia civilization in the word. The Land Surface Temperature (LST) was determined using a method that incorporates remote sensing, geographic information systems, and statistics. This process has made it possible to monitor the relationship between land usage and the land surface temperature for four seasons in the year 2021. The mapswere processed and analyzed by using ArcGIS software. Five maps of the LST were constructed. Each map represents diffe
Guanine has a variety of roles in chemistry, from its basic function in the storing and transferring genetic information to its usages in synthetic chemistry and other fields. Because of its distinct structure and biological importance, it is a fundamental component of contemporary study in organic chemistry and molecular biology. In this review, we focused on covering the synthetic pathways of various derivatives of guanine from the year 2000 until the present. As a result of the guanine molecule containing multiple functional groups, this gives us the ability to prepare several guanines such as O6-alkylating guanines, O6-benzylguanines, 8-aza-O6-benzylguanines, 9-substituted guanines, guanine-azo derivatives, guanine Schiff bases, guanin
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