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Impact of the electronic internal auditing based on IT governance to reduce auditing risk
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This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity Distribution (GCBED) of Baghdad, owned by the Iraqi federal government. The Statistical Package for the Social Sciences (SPSS) software was employed to analyse the data and hypotheses. The study concluded that there is a substantial effect on the performance of EIA depending on the COBIT framework in reducing electronic audit risk in GCBED. According to the findings, additional research should be undertaken to improve efficiency, accounting control efficiency, and asset protection programs to lessen audit risk.

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Publication Date
Mon Dec 01 2014
Journal Name
Advances In Structural Engineering
CFRP Strengthening of RC Beams with Multiple Openings Subjected to Static and Impact Loads
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The provision of openings in serviceable reinforced concrete beams may result in a substantial decline in the beam's capacity and integrity, indicating the necessity of opening strengthening. The present study investigates the experimental response of reinforced concrete T-beams with multiple web-strengthened openings disposed in shear span to static and impact loads. Fourteen RC T-beams were tested in two groups, each of seven beams. The first group was tested under static loading up to failure, while the second group was tested under repeated impact loading until the width of shear cracks reached 0.3 mm. The residual static strengths of the beams subjected to impact loading were then determined. The test variables considered were

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Publication Date
Tue Dec 05 2023
Journal Name
Engineering, Technology & Applied Science Research
Theoretical Analysis of Composite RC Beams with Pultruded GFRP Beams subjected to Impact Loading
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Glass Fiber Reinforced Polymer (GFRP) beams have gained attention due to their promising mechanical properties and potential for structural applications. Combining GFRP core and encasing materials creates a composite beam with superior mechanical properties. This paper describes the testing encased GFRP beams as composite Reinforced Concrete (RC) beams under low-velocity impact load. Theoretical analysis was used with practical results to simulate the tested beams' behavior and predict the generated energies during the impact loading. The impact response was investigated using repeated drops of 42.5 kg falling mass from various heights. An analysis was performed using accelerometer readings to calculate the generalized inertial load

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Publication Date
Mon Dec 01 2014
Journal Name
Advances In Structural Engineering
CFRP Strengthening of RC Beams with Multiple Openings Subjected to Static and Impact Loads
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The provision of openings in serviceable reinforced concrete beams may result in a substantial decline in the beam's capacity and integrity, indicating the necessity of opening strengthening. The present study investigates the experimental response of reinforced concrete T-beams with multiple web-strengthened openings disposed in shear span to static and impact loads. Fourteen RC T-beams were tested in two groups, each of seven beams. The first group was tested under static loading up to failure, while the second group was tested under repeated impact loading until the width of shear cracks reached 0.3 mm. The residual static strengths of the beams subjected to impact loading were then determined. The test variables considered were

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Publication Date
Sat Jul 01 2023
Journal Name
International Journal Of Computing And Digital Systems
Human Identification Based on SIFT Features of Hand Image
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Publication Date
Tue Feb 01 2011
Journal Name
Iop Conference Series: Materials Science And Engineering
Contour extraction of echocardiographic images based on pre-processing
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In this work we present a technique to extract the heart contours from noisy echocardiograph images. Our technique is based on improving the image before applying contours detection to reduce heavy noise and get better image quality. To perform that, we combine many pre-processing techniques (filtering, morphological operations, and contrast adjustment) to avoid unclear edges and enhance low contrast of echocardiograph images, after implementing these techniques we can get legible detection for heart boundaries and valves movement by traditional edge detection methods.

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Synthesis and Characterization of Derivatives Based on 4, - Dimercaptobiphenyl
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Starting from 4, - Dimercaptobiphenyl, a variety of phenolic Schiff bases (methylolic, etheric, epoxy) derivatives have been synthesized. All proposed structure were supported by FTIR, 1H-NMR, 13C-NMR Elemental analysis all analysis were performed in center of consultation in Jordan Universty.

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Publication Date
Fri May 17 2013
Journal Name
International Journal Of Computer Applications
Fast Lossless Compression of Medical Images based on Polynomial
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In this paper, a fast lossless image compression method is introduced for compressing medical images, it is based on splitting the image blocks according to its nature along with using the polynomial approximation to decompose image signal followed by applying run length coding on the residue part of the image, which represents the error caused by applying polynomial approximation. Then, Huffman coding is applied as a last stage to encode the polynomial coefficients and run length coding. The test results indicate that the suggested method can lead to promising performance.

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Publication Date
Thu Apr 25 2019
Journal Name
Engineering And Technology Journal
Improvement of Harris Algorithm Based on Gaussian Scale Space
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Features is the description of the image contents which could be corner, blob or edge. Corners are one of the most important feature to describe image, therefore there are many algorithms to detect corners such as Harris, FAST, SUSAN, etc. Harris is a method for corner detection and it is an efficient and accurate feature detection method. Harris corner detection is rotation invariant but it isn’t scale invariant. This paper presents an efficient harris corner detector invariant to scale, this improvement done by using gaussian function with different scales. The experimental results illustrate that it is very useful to use Gaussian linear equation to deal with harris weakness.

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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of service quality on University services Demand: Applied research at private Dijlah University
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One of the most important problems that would continuously face the Higher  education  organizations is how to  improve the service level  presented by them, and how this can lead to increase demand for services of this organizations.As this issue has exhausted many organizations pushed some of them to withdraw from the market Because of weaknesses in their services. Here lies the importance of this matter to be given more attention in order to maintain the organization competitive position. According to that, The selection of the research title (The Impact of Quality on the Level of the University Service Request) which seeks to measure the impact of service quality on the level of demand, At a time when  world&

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
The Impact of Prophylactic Dexamethasone, Metoclopramide or both on Nausea and Vomiting After Laparoscopic Cholecystectomy
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Background: Postoperative nausea and vomiting (PONV) are one of the most common complaints following laparoscopic cholecystectomy.

Objective: This study was designed to compare the effects of dexamethasone, metoclopramide, and their combination on preventing PONV in patients undergoing laparoscopic cholecystectomy.

Methods: A total of 135 patients enrolled in the study. American Society of Anesthesiologists (ASA) physical status I and II patients were included in this randomized, double blind, placebo-controlled study. Patients were randomly assigned to group A administered 8mg iv dexamethasone, group B received metoclopramide 10 mg, group C received combination of 8mg de

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