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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
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Influence of Coating with Some Natural Based Materials on the Erosion Wear Behavior of Glass Fiber Reinforced Epoxy Resin
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Abstract 

In the present study, composites were prepared by Hand lay-up molding. The composites constituents were epoxy resin as a matrix, 6% volume fractions of glass fibers (G.F) as reinforcement and 3%, 6% volume fractions of preparation natural material (Rice Husk Ash, Carrot Powder, and Sawdust) as filler. Studied the erosion wear behavior and coating by natural wastes (Rice Husk Ash) with epoxy resin after erosion. The results showed the non – reinforced epoxy have lower resistance erosion than natural based material composites and the specimen (Epoxy+6%glass fiber+6%RHA) has higher resistance erosion than composites reinforced with carrot powder and sawdust  at 30cm , angle 60

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Publication Date
Mon Feb 06 2023
Journal Name
Journal Of Kufa-physics
No-Core optical fibers sensor for detecting hemoglobin concentration (HB) based on the Surface Plasmon resonance.
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In this work, a fiber-optic biomedical sensor was manufactured to detect hemoglobin percentages in the blood. SPR-based coreless optical fibers were developed and implemented using single and multiple optical fibers. It was also used to calculate refractive indices and concentrations of hemoglobin in blood samples. An optical fiber, with a thickness of 40 nanometers, was deposited on gold metal for the sensing area to increase the sensitivity of the sensor. The optical fiber used in this work has a diameter of 125μm, no core, and is made up of a pure silica glass rod and an acrylate coating. The length of the fiber was 4cm removed buffer and the splicing process was done. It is found in practice that when the sensitive refractive i

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Publication Date
Fri Mar 29 2024
Journal Name
Iraqi Journal Of Science
Finding the Best Route for Connecting Citizens with Service Centers in Baghdad Based on NN Technology
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     A geographic information system (GIS) is a very effective management and analysis tool. Geographic locations rely on data. The use of artificial neural networks (ANNs) for the interpretation of natural resource data has been shown to be beneficial. Back-propagation neural networks are one of the most widespread and prevalent designs. The combination of geographic information systems with artificial neural networks provides a method for decreasing the cost of landscape change studies by shortening the time required to evaluate data. Numerous designs and kinds of ANNs have been created; the majority of them are PC-based service domains. Using the ArcGIS Network Analyst add-on, you can locate service regions around any network

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Engineering
The Intelligent Auto-Tuning Controller Design Based on Dolphin Echo Location for Blood Glucose Monitoring System
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This paper presents an enhancement technique for tracking and regulating the blood glucose level for diabetic patients using an intelligent auto-tuning Proportional-Integral-Derivative PID controller. The proposed controller aims to generate the best insulin control action responsible for regulating the blood glucose level precisely, accurately, and quickly. The tuning control algorithm used the Dolphin Echolocation Optimization (DEO) algorithm for obtaining the near-optimal PID controller parameters with a proposed time domain specification performance index. The MATLAB simulation results for three different patients showed that the effectiveness and the robustness of the proposed control algorithm in terms of fast gene

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Combine Level of Capital Structure and Dividend Policy on Firm Stock Price An apply study of companies listed on Amman Stock Exchange
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Although a great deal of works has been done on the area of capital structure and dividend policy, there is still insufficient knowledge of how these policies affect stock prices. This shortcoming may have been originated from the separation between both policies when investigating their effect on stock prices. Based on this point, this research adopts a new technique (completely randomized design), to combine the effect of capital structure and dividend policy on stock prices rather than separating between them. The study used panel based regression analysis depending on the sample of 30 service and industrial Jordanian firms for the period of 2001-2010. The result of test hypotheses found the following; 1) dividend payout has a

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Program in Developing Awareness of the Criteria for Judging Electronic Educational Materials Among Students of Teaching Diploma at Dhofar University
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The study aims to develop the awareness of the criteria for judging electronic educational materials among students of educational qualification at Dhofar University over spreading the Corona pandemic through a program based on mini-educational units. The study was applied to (18) students studying Teaching diploma at Dhofar University for the academic year 2020-2021, and their number. They were chosen intentionally. The study resulted in reaching a list of criteria for judging electronic educational materials, roughly (18) criteria in the selection themes and (15) criteria in the use theme. The level of awareness of the sample members with the criteria for selecting and using electronic educational materials and the effectiveness of the

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Publication Date
Sun Oct 01 2017
Journal Name
مجلة القادسية للعلوم الرياضية
The impact of leverage in two different environments on the development of weapons and arms explosion strength on some physiological indicators and the accuracy of the performance of the service and crushing volleyball skills
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ھدف البحث الـــــى : ١ -إعداد تدریبات القوة الارتدادیة في وسطین متباینین على بعض المؤشرات الفسیولوجیة لتطویر القوة الانفجاریة ودقة مھارتي الأرسال والضرب الساحق بالكرة الطائرة . ٢ -التعرف على تأثیر تدریبات القوة الارتدادیة في وسطین متباینین على بعض المؤشرات الفسیولوجیة لتطویر القوة الانفجاریة.. ٣ -التعرف على تأثیر تدریبات القوة الارتدادیة في وسطین متباینین على دقة مھارتي الأرسال والضرب الساحق بالكرة الطائرة

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Publication Date
Tue Oct 18 2022
Journal Name
Arab World English Journal For Translation & Literary Studiesissn: 2550-1542 |www.awej-tls.org17awej For Translation & Literary Studies,
The impact of landscape on the emotional shift in Tayo’s Character: A Study of memory and displacement in Leslie Marmon Silko’s Ceremony
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This paper examines the decolonizing methods used by Leslie Marmon Silko in her novel Ceremony (1977) to heal the indigenous people from the patriarchal traditions of the white hegemony. This study aims to emphasize the vulnerable responses of the Pueblo people to the memories of the clan and to highlight Silko’s methods to sustain the history and lifestyle of the indigenous people. Therefore, Silko’s novel can be situated historically and culturally within memory-studies. To analyze the contrasting behaviors of characters, this paper projects the relationship between the collective patriarchal doctrines and that of the individual within the framework of memory studies. Theories of Jan and Aleida Assmann are used here to explore the

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting achievement and its impact on the measurement of operational efficiency: Applied research in the company of refineries Center / Al-Doura refinery
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The issue of measurement of operational efficiency and productivity plays a major role in determining the weakness of the company, especially in relation to the productive processes, and thus starting to address these points and improve their performance. Hence the problem of research on how to determine the constraints in the production process, to identify weaknesses in the company. The research aims to clarify the role of throughput accounting in measuring the operational efficiency of the company in addition to clarify some of the constraints and causes behind them. The study concluded a set of conclusions, the most important of which is the availability of throughput accounting indicators that help in measuring operational efficienc

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Publication Date
Tue Sep 17 2019
Journal Name
Journal Of The College Of Education For Women
The Architectural Heritage of Baghdad in Ibn Al-Faqih Hamadani's Book Baghdad the City of Peace And its impact on Sustainable Development
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This research shows the importance of Baghdad in the field of urban heritage and was demonstrated in the Ibn al-Fiqh al-Hamdani's book Baghdad the City of Peace in which he focused on many urban aspects and reviewing its historical importance by connecting them with modern events and the role they play in cultural and civilized construction which included: mosques, schools and markets etc. and the service providing institutions and other pillars of the Islamic cities through showing the development back then and its importance as an integral part of the urban and cultural heritage of the Islamic cities in general and Baghdad city in particular. 

In his book Baghdad the City of Peace, Ibn al-Faqih Hamadhaani

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