Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

The present study has examined the spatiotemporal varieties of the demographics of the Shatt Al-Arab River fishes and their relation to some ecological components. The aim is to forecast these groups in the unexplored parts of the waterway with an emphasis on environmental indices of diversity. Three sites in the river were selected as an observation and study of these species, which lasted from March 2019 to February 2020, the study dealt with factors affecting fishes, as Water Temperature (WT), Dissolved Oxygen (DO), Potential Hydrogen Ion (pH), Salinity (Sal), and Transparency (Tra). Gill nets, cast nets, hooks, and hand nets were adopted to collecting fish. The results indicated that the fish population comprises 60 species represent

A field experiment was conducted during the autumn of 2021 at the Agricultural Research Department station / Abu Ghraib to evaluate the soil moisture, water potential distribution, and growth factors of maize crops under alternating and constant partial drip irrigation methods. In the experiment, two irrigation systems were used, surface drip irrigation (DI) and subsurface irrigation (SD); under each irrigation system, five irrigation methods were: conventional irrigation (CI), and 75 and 50% of the amount of water of CI of each of the alternating partial irrigation APRI75 and APRI50 and the constant partial irrigation FPRI75 and FPRI50 respectively. The results showed that the water depth for conventional irrigation (C1) was 658.3

In this work, corrosion parameters were evaluated using potentiodynamic polarization curves. In order to determine corrosion parameters of potential and current density of the interesting metal, carbon steel, environmental conditions of external corrosion of buried carbon steel pipeline in Iraqi soil were prepared in the laboratory using simulated prepared conditions. Solutions of sodium chloride at different concentrations (300, 1100, 1900, 2700, and 3500 ppm) were used. pH of solution were acidic at pH =5, and alkaline at pH = 9. Laboratory conditions were similar to those of Iraqi soil where the pipelines were buried. Temperature was constant at 20 °C. Potentiodynamic polarization curves, of potential vs. log current density, were ob

This study investigated the impact of lime stabilization on the fate and transformation of AgNPs. It also evaluated the changes in the population and diversity of the five most relevant bacterial phyla in soil after applying lime-stabilized sludge containing AgNPs. The study was performed by spiking an environmentally relevant concentration of AgNPs (2 mg AgNPs/g TS) in sludge, applying lime stabilization to increase pH to above 12 for two hours, and applying lime-treated sludge to soil samples. Transmission electron microscopy (TEM) and energy-dispersive X-ray spectroscopy (EDS) were used to investigate the morphological and compositional changes of AgNPs during lime stabilization. After the application of lime stabilized sludge to

The accumulation of sediment in reservoirs poses a major challenge that impacts the storage capacity, quality of water, and efficiency of hydroelectric power generation systems. Geospatial methods, including Geographic Information Systems (GIS) and Remote Sensing (RS), were used to assess Dukan Reservoir sediment quantities. Satellite and reservoir water level data from 2010 to 2022 were used for sedimentation assessment. The satellite data was used to analyze the water spread area, employing the Normalized Difference Water Index (NDWI) and Modified Normalized Difference Water Index (MNDWI) to enhance the water surface in the satellite imagery of Dukan Reservoir. The cone formula was employed to calculate the live storag

This paper analyzes the effect of scaling-up model and acceleration history on seismic response of closed-ended pipe pile using a finite element modeling approach and the findings of 1 g shaking table tests of a pile embedded in dry and saturated soils. A number of scaling laws were used to create the numerical modeling according to the data obtained from 1 g shake table tests performed in the laboratory. The current study found that the behaviors of the scaled models, in general have similar trends. From numerical modeling on both the dry and saturated sands, the normalized lateral displacement, bending moment, and vertical displacement of piles with scale factors of 2 and 35 are less than those of the pile with a scale factor of 1 and the

Experiments have been conducted to study the local and average heat transfer by mixed
convection for hydrodynamically fully developed, thermally developing and fully developed
laminar upward air flow in an inclined annulus with adiabatic inner cast iron tube and uniform
heated outer aluminum tube with an aspect ratio ( Ω = 0.72) and (L/Dh≈40) for both calming and
test sections). A wide range of Reynolds number from 859 to 2024 has been covered, and heat
flux has been varied from 159 W/m2 to 812 W/m2 (these values of heat flux and Reynolds
number gave Richardson number range from 0.03 to 0.٣٨), with angles of annulus inclination
φ =0o (horizontal position), φ =60o (inclined position), and φ =90o (vertical posi