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.
This study was designed to evaluate the antimicrobial effect of Cymbopogon citratus and Mentha spicata essential oils, separately and mixed, against the microorganisms in yogurt, as well as study the possibility of these essential oils (EO) as natural preservatives and flavors additives/enhancers in yogurt product. Yogurt samples were treated with lemongrass and spearmint EOin different concentrations (250, 500, 1000 ppm: 6250µg/50 ml yogurt, 12500 µg/50 ml yogurt and 25000 µg/50 ml yogurt respectively). The control and treated samples were preserved both at room (25°C) and refrigerator (5°C) temperatures. In control, the contamination was observed through 2 weeks at 25°C and for about one month at 5°C
... Show MoreBackground: Most primary Health Care Centers (PHCCs) in Iraq have a referral system records; however, this mechanism does not function well because of the lack of other requirements for an efficient referral system.
Objective: To assess the practice & opinion of doctors in PHCs toward the referral system, and to determine the doctors in PHC's commitment to referral system instructions and guidelines.
Subjects and methods: A cross-sectional study with analytic elements was conducted in nine health directorates in Iraq, from the 1st October 2018 – 30th June 2019.One PHC was selected randomly form each sector in every governorate, A questionnaire was used to collect the required information.
... Show MoreUniversity campuses in Iraq are substantial energy consumers, with consumption increasing significantly during periods of high temperatures, underscoring the necessity to enhance their energy performance. Energy simulation tools offer valuable insights into evaluating and improving the energy efficiency of buildings. This study focuses on simulating passive architectural design for three selected buildings at Al-Khwarizmi College of Engineering (AKCOE) to examine the effectiveness of their cooling systems. DesignBuilder software was employed, and climatic data for a year in Baghdad was collected to assess the influence of passive architectural strategies on the thermal performance of the targeted buildings. The simulations revealed that the
... Show MoreIn the present work, the radioactivity of ten soil specimens has been measured, which were gathered from various sites from AL-Taimeem area in Al-Anbar province, The qualitative activity of natural radionuclides 238U, 232Th and 40K for soil specimens were evaluated by utilizing gamma-ray spectroscopy with NaI(Tl) detector of (3"×3") dimension. The results revealed that, the qualitative activity, for 238U was varied from (14.730 Bq/kg) to (28.070 Bq/kg), for 232Th was varied from (16.510 Bq/kg) to (29.480 Bq/kg), for 40K was varied from (143.820 Bq/kg) to (231.550 Bq/kg) ,with an average values of (21.152±2.98 Bq/kg) , (24.219±3.93 Bq/kg), (190.720±22.20 Bq/kg), success
... Show MoreThree hundred and sixty different samples were collected from different sources, including wound, burn, nasal, and oral swabs from several hospitals in Baghdad. A number of 150 (53%) Staphylococcus aureus samples were isolated and identified among a total of 283 samples. Then, the spread of the Toxic Shock Syndrome Toxin-1 gene (tsst-1) was investigated in β-lactamase resistant S. aureus. According to the source of samples, the distribution of S. aureus isolates was found to be significantly higher (p < 0.01) in wound samples as compared to other sources. According to the age, a highly significant distribution (p < 0.01) was recorded in the age group of 15-30 years,
... Show MoreEpithelial and stromal communications are essential for normal uterine functions and their dysregulation contributes to the pathogenesis of many diseases including infertility, endometriosis, and cancer. Although many studies have highlighted the advantages of culturing cells in 3D compared to the conventional 2D culture system, one of the major limitations of these systems is the lack of incorporation of cells from non‐epithelial lineages. In an effort to develop a culture system incorporating both stromal and epithelial cells, 3D endometrial cancer spheroids are developed by co‐culturing endometrial stromal cells with cancerous epithelial cells. The spheroids developed by this method are phenot
While conservative access preparations could increase fracture resistance of endodontically treated teeth, it may influence the shape of the prepared root canal. The aim of this study was to compare the prepared canal transportation and centering ability after continuous rotation or reciprocation instrumentation in teeth accessed through traditional or conservative endodontic cavities by using cone-beam computed tomography (CBCT).
Forty extracted intact, matured, and 2-rooted human maxillary first premolars were selected for this
Background. Gene polymorphisms affect etanercept’s pharmacokinetics, pharmacodynamics, and side effects. This effect is evidenced by the extensive genetic variation in the drug’s targets. Objectives. This study aims to find the association between different genotypes of the promoter region of the TNF-α gene at -308G/A(rs1800629), -857C/T(rs1799724), -863 C/A(rs1800630), -1031 T/C (rs1799964), -806 C/T (rs4248158) and -376 G/A (rs1800750) and the side effects of ETN that occurred to Iraqi RA patients. Method. The trial included patients with rheumatoid arthritis who had been using ETN for at least six months. The participants were from the Baghdad Teaching Hospital Rheumatology Unit. The PCR was sequenced to determine the polymo
... Show MoreThis research includes the synthesis of some new N-Aroyl-N \ -Aryl thiourea derivatives namely: N-benzoyl-N \ -(p-aminophenyl) thiourea (STU1), N-benzoyl-N \ -(thiazole) thiourea (STU2), N-acetyl-N ` -(dibenzyl) thiourea (STU3). The series substituted thiourea derivatives were prepared from reaction of acids with thionyl chloride then treating the resulted with potassium thiocyanate to affored the corresponding N-Aroyl isothiocyanates which direct reaction with primary and secondary aryl amines, The purity of the synthesized compounds were checked by measuring the melting point and Thin Layer Chromatography (TLC) and their structure, were identified by spectral methods [FTIR,1H-NMR and 13C-NMR].These compounds were investigated as a
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