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 paper is concerned with the blow-up solutions of a system of two reaction-diffusion equations coupled in both equations and boundary conditions. In order to understand how the reaction terms and the boundary terms affect the blow-up properties, the lower and upper blow-up rate estimates are derived. Moreover, the blow-up set under some restricted assumptions is studied.
The study was carried out during the 2022 agricultural season in the greenhouses belonging to the-College of Agricultural-Al-Ramadi, the study aimed to investigate the efficacy of alcoholic extract of Solanum eleaegnifolium, potassium silicate and ungicide Previcur Energy in normal and nano formula to control downy mildew disease on cucumber crops caused by the fungus Pseudoperonospora cubensis. The results showed that the normal potassium silicate treatment completely prevented the disease during the length of the season, with an infection severity rate of 0.00%, compared to infection with artificial contamination of 45.90%, followed by the treatment of nano fungicide 4.60%. While the treatments of alcoholic extract and nano of nightshade
... Show MoreSeeks this research is to clarify the role played by TQM represented Bmngaradtha (commitment and support of senior management of the philosophy of TQM, strategic planning for the overall quality, focus on the customer, continuous improvement, post workers, training and rehabilitation of workers) to achieve sustainable competitive advantage represented by dimensions (estimated intrinsic , creative culture, information technology, strategic flexibility), research has relied on the views of a sample of managers working in the Iraqi public insurance company. So identified research problem in answering the following questions: "What is the size of visualization owned by managers in the co
... Show MoreDue to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf
... Show MoreObjective : The study was carried out to construct an initial assessment documentation tool for nursing
recording system in Coronary Care Unit.
Methodology : A descriptive, purposive sample of (65) nurses was selected from CCU of main
teaching hospitals (Al Karama, Al Kindy, Al Kadimia, Al Yarmmok, Baghdad teaching hospital, Ibn
Al Naffis hospital) and Ibn-Al betar hospital in Baghdad city from the 15th of April 2004 to the 15th of
April 2006.
The instrument was constructed and comprised of two sections: section one included the
nurses' demographic characteristic; section two was the initial assessment documentation tool that
contained (2) parts including: General information form and the initial assessment form.
In this study NiO - CoO bimetallic catalysts are prepared with two Ni/Co ratios (70:30 and 80: 20) using the precipitation method of nitrate salts. The effects of Ni /Co ratio and preparation methods on the catalyst are analyzed by using different characterization techniques, i.e. atomic absorption (AA) , XRD, surface area and pore volume measurements according to the BET method . The results indicate that the best catalyst is the one containing the percentage of Ni :Co ( 70 : 30 ). Experiments indicate that the optimal conditions to prepare catalyst are stirring for three hours at a temperature of 60oC of the preparation , pH= (8-9) , calcination temperature at 400oC for two hours
... Show MoreKE Sharquie, AA Noaimi, MS Abass, American Journal of Dermatology and Venereology, 2019 - Cited by 4