The current research aimed to identify the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis. It also aims to identify the recovery and resuming plan to the business environment. The research followed the descriptive survey to find out the views of 34 internal auditors at various functional levels in the Kingdom of Saudi Arabia. Spreadsheets (Excel) were used to analyze the data collected by a questionnaire which composed of 43 statements, covering the tasks that the internal auditors can perform to face the COVID-19 crisis. Results revealed that the tasks performed by the internal auditors when developing a business continuity plan to face the COVID-19 crisis is to ensure that the plan meets the instructions issued by the government, the Ministry of Health and the World Health Organization, and they performed some tasks remotely before the crisis took place. The most apparent tasks performed by the internal auditors when implementing the business continuity work we're carrying out the tasks using some technological audit devices and recent apps to overcome new working conditions. Other tasks were performed were to participate in the provision of emergency services outside the scope of their work at the request of executive departments and to make major modifications to the risk-based internal audit plan, aiming at evaluating new activities and covering aspects of risk during the COVID-19 crisis. To recover from the COVID-19 crisis and return to the business environment, the internal auditors involved in evaluating the commitment to implement the precautionary measures and recommend following-up alternative procedures for some departments to restore business after the negative impact of organizations resources.
It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results. The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t
... Show MoreABSTRACT Background: resin cement type and intraoral temperature fluctuations may affect the fracture performance of successful zirconia restorations. To fill this gap, the purpose of this study is to evaluate and compare the influence of thermocycling on fracture resistance and mode of failure of monolithic zirconia crowns luted with Rely X™ U200 and BreezeTMself-adhesive resin cements as well as imply the effect of adding 2 % of polylysine (PLS) to these cements. Materials: 64 maxillary premolars were milled out of zirconia blocks using CAD/CAM milling system. They were divided into four groups (n = 16) according to the cement type. Four different resin cements were used (RelyXTMU200, Breeze™, RelyX™ U200 with 2 % PLS
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Background: The skull offers a high resistance of adverse environmental conditions over time, resulting in the greater stability of the dimorphic features as compared to other skeletal bony pieces. Sex determination of human skeletal considered an initial step in its identification. The present study is undertaken to evaluate the validity of 3D reconstructed computed tomographic images in sex differentiation by using craniometrical measurements at various parts of the skull. Materials and Method: 3D reconstructed computed tomographic scanning of 100 Iraqi subject, (50 males and 50 females) were analyzed with their age range from20-70 years old. Craniometrical linear measurements were located and marked on both side of the 3D skull images.
... Show MoreThe present study introduced a new description of the last larval instar of the oak tree borer, Latipalpis johanidesi Niehuis, 2002 (Coleoptera, Buprestidae). The larval specimens were collected from the oak trees within the mountainous areas, Erbil governorate, Iraqi Kurdistan Region, during the beginning of April till the end of May 2019.
Schematic sketches were provided to illustrate unclear morphological features, and the results presented importance morphological evidence for confirming the identification of this species in the larval stage precisely.
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The predatory bush crickets Saga ephippigera Fischer Von Waldheim, 1846 is the largest Iraqi orthopterans and one of the most active and successful predators in the Kurdistan region. The nymphs and adults prey on all the stages of various species of insects. Twelve adult specimens were collected from Erbil Province during May 2018 and June 2021. Morphological structures of the adult insects were described and illustrated in details; important taxonomic characteristics of body regions with their appendages were chosen; and the results indicated the importance of morphological characteristics which confirmed the identification of this species correctly.
Objective(s): To evaluate and compare between Health Promotion Program for the Prevention of Epidemics at Primary Health Care Centers in Baghdad City.
Methodology: A descriptive study, using the evaluation and comparative approaches, is conducted to evaluate health promotion program for the prevention of epidemics at primary health care centers in baghdad city from October 15th 2019 through March 1st 2020. A purposive, non-probability, sample of (42) health promotion unit officers were recruited from the same number of primary health care centers which were divided into (14) main, (14) sub and (14) family medicine primary health care centers i
... Show MoreThis study found that one of the constructive, necessary, beneficial, most effective, and cost-effective ways to meet the great challenge of rising energy prices is to develop and improve energy quality and efficiency. The process of improving the quality of energy and its means has been carried out in many buildings and around the world. It was found that the thermal insulation process in buildings and educational facilities has become the primary tool for improving energy efficiency, enabling us to improve and develop the internal thermal environment quality processes recommended for users (student - teacher). An excellent and essential empirical study has been conducted to calculate the fundamental values of the
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ABSTRACT
The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.
In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distrib
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Background: Acetabular retroversion has been proposed to contribute to the development of pain and osteoarthritis of the hip. Conventional anteroposterir (AP) pelvic radiographs may represent a reliable, easily available diagnostic modality.
Objective: To obtained a reproducible technique allowing the anterior and posterior acetabular rims to be visible for assessment
Method: This is a cross-sectional study conducted from December 2015 to March 2017 targeting patients with hip pain in orthopedic clinic of Al-Kindy teaching hospital. The study sample consisted of 100 patients with hip pain who were investigated with Antroposterior pelvic plain x-ray, which was done for all
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