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.
Purpose: clarify the integrative relationship of strategic leadership skills and effective management and the role of those skills combined or individually in achieving effective management.
Research design: The researchers used the quantitative method by surveying a class sample from the heads of the executive departments in a group of Iraqi private banks, consisting of (106) individuals according to the (VUCA Prime) methodology for effective management and the ten skills model for Johansen. The questionnaire was analyzed using a model of the structural equation.
Findings: The most prominent results of the research were the presence of a weak ro
... Show MoreOne of the most significant challenges of medical care is the infection of postoperative wounds, and conventional visual examination often fails to detect it early. This research proposes the design of an innovative, passive wireless telemetry system for non-intrusive monitoring of the wound-healing process. The system integrates a biocompatible resonance circuit (LC) with a high-sensitivity piezoresistive sensor based on MXene (Ti3C2Tx). It operates within the standard industrial and medical (ISM) band at 13.56 MHz.The detection mechanism in the system is based on the principle of "impedance modulation" (Impedance Modulation), which arises from changes in the sensor's resistance under physiological tissue pressure. The system was
... Show MoreThe aim of this study is to identify the effectiveness of a rational, emotional, behavioral program in developing self-efficacy to reduce the level of Burnout in 20 teachers of students with autism disorder in Jazan, Saudi Arabia. The proposed program included 12 training sessions. The researcher found that the proposed program has contributed significantly to the development of self-efficacy and reduce the level of Burnout for the targeted subject in this study.
ABSTRACT
The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.
Answers were analyzed to reach the final results through the use of a number of statistical methods via
... Show MoreIn this paper the reinforced materials manufactured from steel continues fibers are used in Aluminum matrix to build a composite material. Most of researches concentrated on reinforced materials and its position in the matrix according to its size and distribution, and their effects on the magnitude of different kinds of the stresses, so this paper presents and concentrate on the geometrical shape of reinforced material and its effects on the internal stresses and strains on the composite strength using FEM as a method for analysis after loaded by certain force showing the deference magnitudes of stresses according to the different geometrical shapes of reinforced materials.
Many economists believe that the development and promotion of small and medium-sized enterprises is one of the most important sources of economic and social development in countries in general and in developing countries in particular. This is considered to be an essential starting point for increasing production capacity and contributing to tackling poverty and unemployment. In view of the importance of these projects, most developing countries have concentrated their efforts on them. They have encouraged the establishment of small and medium industries, especially after they have proved their ability and efficiency in dealing with the major problems facing different economies.
The banking system plays an important role by finan
... Show MoreIn this paper, the researcher suggested using the Genetic algorithm method to estimate the parameters of the Wiener degradation process, where it is based on the Wiener process in order to estimate the reliability of high-efficiency products, due to the difficulty of estimating the reliability of them using traditional techniques that depend only on the failure times of products. Monte Carlo simulation has been applied for the purpose of proving the efficiency of the proposed method in estimating parameters; it was compared with the method of the maximum likelihood estimation. The results were that the Genetic algorithm method is the best based on the AMSE comparison criterion, then the reliab
... Show MoreThe aim of this research is to construct a cognitive behavior program based on the theory of Meichenbaum in reducing the emotional sensitivity among Intermediate school students. To achieve the aims of the research, two hypotheses were formulated and the experimental design with equal groups was chosen. The population of research and its sample are determined. The test of negative emotional sensitivity, which is constructed by the researcher, was adopted. The test contains (20) items proved validity and reliability as a reliable test by presenting it to a group of arbitrators and experts in education and psychology. An educational program is constructed based on the theory of Meichenbaum. The test was applied to a sample of (60) second i
... Show MoreTwitter is becoming an increasingly popular platform used by financial analysts to monitor and forecast financial markets. In this paper we investigate the impact of the sentiments expressed in Twitter on the subsequent market movement, specifically the bitcoin exchange rate. This study is divided into two phases, the first phase is sentiment analysis, and the second phase is correlation and regression. We analyzed tweets associated with the Bitcoin in order to determine if the user’s sentiment contained within those tweets reflects the exchange rate of the currency. The sentiment of users over a 2-month period is classified as having a positive or negative sentiment of the digital currency using the proposed CNN-LSTM
... Show MoreSpices are natural substances taken from special plants and have a different taste when added to food and some of them have great benefits for health and body. These plants vary from country to country depending on the type of soil and how they are grown and this affects their quality. In this study, the specific activity of 40K, 238U and 232Th series and 137Cs in some selected natural food spices commonly used in Iraq kitchen were determined using gamma spectrometry and the ingested doses via food consumption were also assessed. The average specific activity of 40K, 238<