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 ground charge density distributions (CDD), elastic charge form factors and proton, charge, neutron, and matter root mean square (rms) radii for stable 40Ca and 48Ca have been calculated using single-particle radial wave functions of Woods-Saxon (WS) and harmonic-oscillator (HO) potentials. Different central potential depths are used for each subshell which is adjusted so as to reproduce the experimental single-nucleon binding energies. An excellent agreement between the calculated rms charge radii and experimental data are found for both nuclei using WS and HO potentials. The calculated proton rms radii for 40Ca are found to be in good agreement with experiment data using both WS and HO potentials while the results for 48Ca showed an ov
... Show MoreIn this research a study of the effect of quality, sequential and directional layers for three types of fibers are:(Kevlar fibers-49 woven roving and E- glass fiber woven roving and random) on the fatigue property using epoxy as matrix. The test specimens were prepared by hand lay-up method the epoxy resin used as a matrix type (Quick mast 105) in prepared material composit . Sinusoidal wave which is formed of variable stress amplitudes at 15 Hz cycles was employed in the fatigue test ( 10 mm )and (15mm) value 0f deflection arrival to numbers of cycle failure limit, by rotary bending method by ( S-N) curves this curves has been determined ( life , limit and fa
... Show MoreOro slippery tablets (OSTs) is a technique used to improve swallowing of tablets for patients with dysphagia. The aim of this study was to formulate irbesartan and hydrochlorothiazide as Oroslippery tablets (OST) containing 150 mg irbesartan and 25 mg hydrochlorothiazide for dysphagia patients. A simple and rapid method of analysis was developed and validated according to the ICH guideline using HPLC with UV detector. Tablets were prepared by direct compression and then coated with the slippery coat of three different concentrations of the slippering substance “xanthan gum’ (2%, 3% and 4%) in Opadry Colorcone® and evaluated according to USP. Slipperiness test was performed using Albino rabbits. Results showed that 2% xanthan gum gav
... Show MoreIn October 2019, Iraq and Lebanon witnessed widespread protests, which aroused the interest of the media, as they began with demands for the provision of services, then escalated with the overthrow of the political system. The researchers chose a satellite channel that represents a direction for a country accused of entering the line of protests. This paper aims to analyze the main bulletin of Al-Alam channel to find out how it deals with the protests in the news. It is classified descriptively, using the survey method and the method of content analysis. The study community was represented by the main news bulletin of Al-Alam channel. The researchers adopted a deliberate sample for the period from 1/10/2019 to
... Show MoreThe research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i
... Show MoreThere are many methods of teaching foreign language to non-native speakers now therefore the discovery of new methods - which make students understand the language , vocabulary & saves them as soon as possible – becomes one of the most important duties of teachers and educators .
The personal experience shows that the teaching of the Russian language through memorizing Russian poetry is one of the fastest ways to master the language and know its rules and also improve the ability of translating vocabulary and being not able to save the Russian words only , but to make it complete too. Poetry is an article or text which loves by people and en
... Show MoreIn order to select the optimal tracking of fast time variation of multipath fast time variation Rayleigh fading channel, this paper focuses on the recursive least-squares (RLS) and Extended recursive least-squares (E-RLS) algorithms and reaches the conclusion that E-RLS is more feasible according to the comparison output of the simulation program from tracking performance and mean square error over five fast time variation of Rayleigh fading channels and more than one time (send/receive) reach to 100 times to make sure from efficiency of these algorithms.
Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on
... Show MoreIs the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th
... Show MoreAbstract
The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu
... Show More