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
In this study, the concentrations of uranium for four species of plants; Spinacia, Brassica Oleracea, BEASSICA Oleracea Var Capitata and Beta Vulgaris were measured in addition to the measurement of uranium concentrations in the selected soil by calculating the number of significant traces of alpha in CR-39. The 2.455 Bq/kg in Spinacia plant were the highest concentration while the lowest concentration of uranium were 1.91 Bq/kg in BEASSICA Oleracea Var Capitata plant. As for the transfer factor, the highest value 0.416 were found in Spinacia plant and the lowest value 0.323 were found in BEASSICA Oleracea Var Capitata plant. The uranium in the models studied in it did not exceed the international limit, according to the International Atomi
... Show More4-Amino-N-(5-methyl-isaxazol-3-yl)-benzenesulfonamide was synthesized by reacting the diazonium salt of sulfamethoxazole with 3-amino phenol. Complexes of Ni(II), Pd(II), Au(III), and Pt(IV) were produced and characterized by atomic absorption, elemental microanalysis, infrared spectroscopy, liquid chromatography–mass spectroscopy, thermogravimetric analysis, different scanning calorimetry, and ultraviolet–visible spectroscopy. Furthermore, the conductivity and magnetic properties were quantified. According to the analytical studies, all complexes were found to possess a 1:2 metal–ligand ratio and were non-electrolytes, except the Au(III) complex electrolyte, which had a 1:1 metal:ligand ratio. The biological activities of some of the
... Show MoreThis study focuses on synthesizing Niobium pentoxide (Nb2O5) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO2 gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb2O5 thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb2O5. The optical band gap val
... Show MoreThe unexpected death of humans due to a lack of medical care is a serious problem. Additionally, the number of elderly people requiring continuous care is increasing. A global aging population poses a challenge to the sustainability of conventional healthcare systems for the future. Simultaneously, recent years have seen remarkable progress in the Internet of Things (IoT) and communication technologies, alongside the growing importance of artificial intelligence (AI) explainability and information fusion. Therefore, developing smart healthcare systems based on IoT and advanced technologies is crucial. This would open up new possibilities for efficient and intelligent medical system
The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application
... Show Moreتحضيروتشخيص ودراسة طيفية وحرارية وبيولوجية للمركب الجديد والمشتق من 2-امينوبينزوثايوزول واستخدامه كمثبط لتأكل سبيكة (-brass) في أنابيب مياه الشرب مع بعض المعقدات الفلزية
Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity
Islamic manuscripts are considered an identity for the civilizational, cognitive and cultural development of nations and the Islamic world as a whole, and to identify this identity, the closing statement usually written at the end of the manuscript helps us with this, meaning that the closing entries serve as the identity document of the manuscript