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 objective of this paper was to study the laser spot welding process of low carbon steel sheet. The investigations were based on analytical and finite element analyses. The analytical analysis was focused on a consistent set of equations representing interaction of the laser beam with materials. The numerical analysis based on 3-D finite element analysis of heat flow during laser spot welding taken into account the temperature dependence of the physical properties and latent heat of transformations using ANSYS code V.10.0 to simulate the laser welding process. The effect of laser operating parameters on the results of the temperature profile were studied in addition to the effect on thermal stresses and dimensions of the laser w
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The aim of the research is to identify the cognitive curiosity of students of religious schools in the al-Anbar Governorate. The sample consisted of (346) students from the secondary stage in religious schools affiliated with the Department of Religious Education and Islamic Studies. The sample included (232) males, (114) females, and (225) represented the intermediate stage, (121) represented the preparatory stage in religious schools. The researcher developed a scale of perceptual curiosity comprising (30) items with three alternatives (always applicable to me, rarely applicable to me, not applicable to me). The results showed that religious school students have a perceptive curiosity; there are no sta
... Show MoreThis paper studies the effects of stiffeners on shear lag in steel box girders with stiffened flanges. A three-dimensional linear finite element analysis using STAAD.Pro V8i program has been employed to evaluate and determine the actual top flange stress distribution and effective width in steel box girders. The steel plates of the flanges and webs have been modeled by four-node isoparametric shell elements, while the stiffeners have been modeled as beam elements. Different numbers (4, 8, and 15) for the steel stiffeners have been used in this study to establish their effects on the shear lag and longitudinal stresses in the flange. Using stiffeners reduced the magnitude of the top flange longitudinal stresses about 40%, but did
... Show MoreIn the light of the globalization Which surrounds the business environment and whose impact has been reflected on industrial economic units the whole world has become a single market that affects its variables on all units and is affected by the economic contribution of each economic unit as much as its share. The problem of this research is that the use of Pareto analysis enables industrial economic units to diagnose the risks surrounding them , so the main objective of the research was to classify risks into both internal and external types and identify any risks that require more attention.
The research was based on the hypothesis that Pareto analysis used, risks can be identified and addressed before they occur.
... Show MoreThe roots of international relations: peace or war: A critical review A great debate has taken place about international relations between scholars concerning peace and War .The concept of root is matched with that of exception. And the importance of the research lies in the ensuing results in the report about the legitimacy of war and the space it holds, so if the origin of international relation is war .the obstacles against it are going to decrease .and if the origin lies in peace then the dimension of its legitimacy will narrow. key words: international relation –peace-war. Résumé : L’Origine des relations internationales : guerre ou paix : révisions critiques L’origine des relations internationales entre guerre et paix, a s
... Show MoreThis Study aims at identifying the attitudes of Masses Media students in Baghdad university toward marriage and the differences of this variable according to sex and the grade. The sample consists of (160) male and Females students, where the questionnaire consists of (40) items’ after achieving their reliability and constancy.
The results show that the attitudes of the students are Positive, there are no differences in the attitudes toward marriage according to sex variable (males and females) and there are differences in the variable of grade toward marriage for the First Class. In the lights of these results the researcher suggests making improvements in the attitudes toward marriage suiting the social value and customs of Iraqi
The importance of this research came through the question: Are there a privacy in the design in the ceramic arts, what are they? What are the basis of design for the ceramic art sculptures?The study refers to the design privacy in the contemporary ceramic arts, not as a serviceable art, but the art of being a dialectic collecting the arts across the craft and compositionThis research is the first study to look at the privacy of design and the connection with the formation of the large sizes ceramic art sculptures, and what they have as privacy of design and the way of formations.To highlight on the most prominent technical problems facing the ceramist in the production of so sculptural worksThe need for the study comes to help the worker
... Show MoreQuranic readings at Imam Razi In his explanation (Unseen keys)
The current research aims to identify the types and rates and the reasons for the crimes that are with the origin and sexual scattered deviation between the fabric of Iraqi society, which reticent about because of the culture of the community, where he offered a researcher investigator justice and tribal leaders and lawyers about proportion and the types and causes of crime is the origin of sexual deviance and finally a question asked a researcher in 1000 young lived their adolescence days of the former regime (1979-2003) from going to brothels researcher found that 920 people and 92% had gone to the house to practice adultery and that 70 of them, and by 7% had engaged in masturbation only and that 10 of them have not committed anything
... Show MoreIdentity is an influential and flexible concept in social sciences and political studies. The basic sense of identity is looking for uniqueness. In one sense, it is a sign of identification with those we assume they are similar to us or at least in some significant ways they are so. Globalization, migration, modern technologies, media and political conflicts are argued to have a crucial effect on identity representation in terms of the political perspectives specifically in the United States of America. This paper endeavors to investigate how American politicians represent their identities in speeches delivered in different periods of time namely from 2015 to 2018 in terms of the pragmatic paradigm. Three randomly selected speeches by fa
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