اصبح لمجالس الادارة في الشركات دوراً حاسماً في تعزيز الحوكمة الفاعلة، كونها تتحمل المسؤولية النهائية عن نظم الرقابة الداخلية في شركاتها، ويلعب التدقيق الداخلي دوراً اساسياً في مساعدة تلك المجالس على القيام بمهمات الحوكمة. ولهذا يبذل مجمع المدققين الداخليين الامريكي جهداً كبيراً في توجيه اعضاءه ليكونوا متخصصين في اصول حوكمة الشركات وتحسين وتقوية اخلاقيات العمل وسلامة المنظمة.

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أهمية البحث والحاجة إليه :

      يعد نسيان المثيرات المعلوماتية التي يتعلمها أو يطلع عليها الفرد في حياته من المشكلات التي يعاني منها الأفراد في جميع مناحي الحياة وليس في مجال الدراسة الأكاديمية فحسب. وبالتالي فان هناك حاجة ملحة ومهمة لابتداع طرائق ووسائل وإمكانيات يمكن عن طريقها التقليل من نسيان المثيرات المعلوماتية المختلفة التي يتعلمها الفرد في حياته اليومية.

            El color es uno de los elementos novelísticos que ayudan los autores para desarrollar las acciones y llevarlas al desenlace adecuado. Y Blasco Ibáñez depende al color para pintar las escenas artísticas dentro sus novelas, especialmente, sus novelas que pertenecen al siglo de naturaleza. Él conocido con la abundancia de los colores para describir el ambiente y los personajes, como indica el autor catedrático José A. Balseiro:

  "su pluma no supo__ como el pincel de los primitivos__ del matiz logrado a toques mínimos, pacientes. ¿No era, a caso, coterráneo de Joaquín Sorolla, en cuya paleta mediterránea celebrábase, día tras día, el milagro del f

Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of t

Tremendous efforts have been exerted to understand first language acquisition to facilitate second language learning. The problem lies in the difficulty of mastering English language and adapting a theory that helps in overcoming the difficulties facing students. This study aims to apply Thomasello's theory of language mastery through usage. It assumes that adults can learn faster than children and can learn the language separately, and far from academic education. Tomasello (2003) studied the stages of language acquisition for children, and developed his theory accordingly. Some studies, such as: (Ghalebi and Sadighi, 2015, Arvidsson, 2019; Munoz, 2019; Verspoor and Hong, 2013) used this theory when examining language acquisition. Thus,

Departments and offices of public relations and media in any institution or company is the most important departments that reflect the results of their work negatively or positively on their reputation. This goes beyond the trust and credibility that its internal and external audiences will give it. Where such matter requires the staff, working in these departments and offices, to have communication skills that qualify them to do the role of marketing the communication message. Yet, the communication skills of public relations and media staff vary from person to person depending on the communication position. This skill has two criteria: Achieving the communication goal and the speed in achieving it as a number of skills

The organizational culture is an effective control mechanism that dictates the behavior of employees and according to their intellectual and social orientations, so it is considered a more powerful way to control employee orientations and determine their management according to organizational rules and regulations, as it was one of the most important factors determining the performance of organizations, while organizational performance is a measure of what the organization has achieved from the objectives of the scheme To ensure that it faces various changes and remains within the global competition, and to reach that it was necessary to identify the most prominent and most important research problems in knowing the extent of com

Renewable energy technology is growing fast especially photovoltaic (PV) system to move the conventional electricity generation and distribution towards smart grid. However, similar to monthly electricity bill, the PV energy producers can only monitor their energy PV generation once a month. Any malfuntion in PV system components may reduce the performance of the system without notice. Thus, developing a real-time monitoring system of PV production is very crucial for early detection. In addition, electricity consumption is also important to be monitored more frequently to increase energy savings awareness among consumers. Hardware based Internet-of-Thing (IoT) monitoring and control system is widely used. However, the implementation of

Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o