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
Recently, there has been an increasing advancement in the communications technology, and due to the increment in using the cellphone applications in the diverse aspects of life, it became possible to automate home appliances, which is the desired goal from residences worldwide, since that provides lots of comfort by knowing that their appliances are working in their highest effi ciency whenever it is required without their knowledge, and it also allows them to control the devices when they are away from home, including turning them on or off whenever required. The design and implementation of this system is carried out by using the Global System of Mobile communications (GSM) technique to control the home appliances – In this work, an ele
... Show Morestudy aimed to recognize The relationship between Intrinsic Motivation Academy and Time Management among University students and measure Intrinsic Motivation Academy And Time Management for sample and Balancing Degrees of Basic Research on the two scales According to the Variable genders and Specialization, The sample consisted (350) students by (230) female (120) male , and the sample responded scales of Intrinsic Motivation Academy for (Alwan & Attaat2009) and Time Management (Building tool), The Results of this study show that: There are statistically significant differences according to gender variable in Intrinsic Motivation Academy and Time Management in favor of the male, and there are statistica
... Show MoreThe article considers a creolized text as a means of modern communication, describing its key verbal and visual components; the relationship of concepts polycode and creolized text has been shown; the universal basic image features have been called; the following kinds of creolized texts have been distinguished; it has been proved that the effective means of attracting the attention of the addressee is the use of expressive font features, which are divided into two groups: topographics (mechanisms of varying of areal syntagmatic of a text) and supragraphcs (change of typeface of font).
امكانية تكييف نظام الجودة في شركة الاسمنت العراقية وفقا لمتطلبات نموذج تاكيد الجودة iso9001 الخاص بنظام العمل والعاملين دراسة استطلاعية لاراء عينة من المديرين في الشركة
Cyclophosphamide is chemotherapeutic agent that utilized for the treatment of different malignancies; however its’ used associated with numerous adverse effects. Vitamin B2 and vitamin B12 suggested having myeloprotective effect. This work is designed to investigate the myeloprotective effect of both vitamins against cyclophosphamide induced myelosuppression. One hundred adult rats of both sexes were used in this study. The animals were randomly enrolled into ten groups of 10 rats each. Group I: Control group. Group II: Cyclophosphamide-treated. Group III and Group IV Orally-administered vitamin B2 (10, and 40 mg/kg/day), respectively alone for 7 days. Group V:
... Show MoreThe present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n
... Show MoreThe objective of this research to analyze the effectiveness of monetary policy in achieving economic stability and growth for the period 2004-2011 ،This period of time saw a fundamental shift in monetary policy after the issuing new law the Central Bank of the full independence of the monetary authority ،This is Prompt the monetary authority to bring about a change in the philosophy and objectives and the tools used to achieve the desired goals ،Which give them the ability to control the size of the money supply and to achieve price stability Indeed، Monetary policy has been able to achieve the golden triangle of economic stability ،Consisted of staff، exchange rate stability and low and stable general level of prices
... Show MoreBackground: The early detection of oral cancers gives the greatest chance of curing and the delay in presentation has a significant impact on the associated morbidity and mortality. The lack of general dental practitioners (GDP) knowledge in early cancer detection has been shown to contribute to delays in referral and treatment. The aim of this study was to investigate the oral cancer awareness among a group of GDP by assessing their knowledge of detection and prevention of oral cancer. Materials and methods: A questionnaire based study was designed. The questionnaire was delivered to 200 GDP assessing oral examination method, knowledge of oral cancer risk factors, clinical appearance and the most common site, point of referral and requests
... Show Morebackround: job satisfaction greatly determines the productivity and efficiency of human resorces for health job satisfaction in said to be linked with employees work environment
job resposibilties and time pressure among various health professionals
يسلط كتابنا الضوء على الآليات التي تم توظيفها في النص الخيالي المتناص بوعي، وكيف قُدِّمَ وشُحنَ بالنص ليجعله فريدًا يتألق بفكرته ويظل مستقلاً بخياله حتى عن الخيال المستدعى في تكوينه، لنستخرج بعض الآليات والوظائف التي قد تشترك بعضها أو جزء منها في تكوين نصوص سردية خيالية أخرى