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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
Wed Feb 11 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of small cardamom extracts on Mutans streptococci and Candida Albicans in comparison to chlorhexidine gluconate and de-ionized water (In vivo study (
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Background: Small cardamom or green cardamom is the dried fruit of the tall perennial herbaceous plant, Elettaria cardamomum Maton belonging to the family Zingiberaceae. The major use of small cardamom on world wide is for domestic culinary purpose and in medicine. This study was conducted to test the effect of small cardamom extracts on Mutans streptococci and Candida Albicans in comparison to 0.2% chlorhexidine gluconate and de-ionized water in vivo. Materials and Methods: Mutans streptococci and Candid Albicans were isolated, purified and diagnosed according to morphological characteristic and biochemical test. In this experiments, the effect of control agents and small cardamom extracts as a mouth rinses was tested on the saliva

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Publication Date
Wed Jan 03 2024
Journal Name
Revista Brasileira De Engenharia Agrícola E Ambiental
Effect of cold plasma technique on the quality of stored fruits - A case study on apples
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The consumption of fresh fruits has increased nowadays due to the lifestyle of the consumers. Maintaining the quality and nutritional value of cut fruits during storage is difficult compared to whole fruits. Deterioration of internal and external quality usually occurs in freshly harvested fruits. It is necessary to use different techniques to maintain the quality and increase the shelf life of the freshly cut product. This research studied the effect of treating apple slices with cold plasma once and with filtered water again on quality characteristics (hardness, moisture content, sugar content, carbohydrate content, and color) after being stored for five days. The best treatment was determined using two different pressures of the plasma j

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Crossref (5)
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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Engineering
Laboratory Study on the Effect of Water-Cement Ratio on Strength Characteristics of Jet Grouting Columns
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Jet grouting is one of the most widely applied soil improvement techniques. It is suitable for most geotechnical problems, including improving bearing capacity, decreasing settlement, forming seals, and stabilizing slopes. One of the difficulties faced by designers is determining the strength and geometry of elements created using this method. Jet grouted soil-cement columns in soil are a complicated issue because they are dependent on a number of parameters such as soil type, grout and water flow rate, rotation and lifting speed of monitor, nozzle jetting force, and water to cement ratio of slurry. This paper discusses the effect of the water-cement ratio on the physical and mechanical characteristics of soilcrete. In t

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Publication Date
Wed May 31 2017
Journal Name
Journal Of Engineering
Construction Policies on Campus An Analytical Study of the Policy of Construction Planning on Kufa Campus
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     University Campuses, as any lively physical entity, is subject to continuous variation due to . growth, development and change. This reality covers the existing or futuristic additives or  additions, consecutively these changes may have a strong sensation of disorientation as a result of formatic changes in buildings, or in movement paths. And it epitomized the research problem to "the need for knowledge to clarify the impact of intellectual and executive policy in achieving coherence, functional and space organization of the elements of the university urban environment and in the stages of future growth and change,"  the search targeted "to highlight the study of constraction politics on campus Bmqomad

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Publication Date
Mon Aug 01 2022
Journal Name
Biochemical And Cellular Archives
EVALUATION OF THE TOXICITY OF DELTAMETHRIN INSECTICIDE ON SOME HEMATOLOGICAL PARAMETERS AND OXIDATIVE STRESS ON MICE
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Publication Date
Wed Feb 11 2026
Journal Name
Sciences Journal Of Physical Education
Analytical study of the causes of winning and losing according to some technical indicators among young boxers
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Publication Date
Thu Jan 23 2025
Journal Name
Научный форум
PHRASEOLOGISMS RELATED TO THE USE OF COLORS IN SPEECH AS A MEANS OF ENRICHING MODERN RUSSIAN LANGUAGE
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The paper examines key aspects of the use of phraseologi-cal units related to colors in Russian culture and speech. It explores their role in shaping cultural identity, reflecting national characteristics and men-tality. The study analyzes the frequency and contexts of the use of color-related phraseological units in contemporary speech, as well as the influ-ence of media and literature on their popularization. The author highlights the significance of phraseological units in preserving cultural heritage and fostering a deeper understanding of language and culture.

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Publication Date
Wed Feb 11 2026
Journal Name
Journal Of Biology, Agriculture And Healthcare
Use of dried Bloodworms Chironomus riparius to Motivate the Growth of Young Common Carp Cyrinus carpio L.
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Dried imported blood worms Chironomus reparius was used to motivate the growth of young carp Cyprinus carpio L ., as fish powder was partial and total replaced by blood worms which is a component of the fodder of the common carp fish. Results have shown that blood worm partial replacement treatment surpasses the imported fish powder. Rates of growth motivation of this treatment have been higher than both the control and total replacement processes. Results have shown significant differences in the weight of the fish in the partial replacement of the fish powder by the blood worms.

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Publication Date
Tue Dec 03 2024
Journal Name
International Journal Of Cognitive Neuroscience And Psychology
EXAMINATION OF THE USE OF PICTURE CARD TECHNOLOGY TO HELP ELEMENTARY SCHOOL STUDENTS DEVELOP THEIR BASKETBALL SKILLS
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Publication Date
Sat Aug 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
A comparison of some forecasting models to forecast the number of old people in Iraqi retirement homes
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Statistical methods of forecasting have applied with the intention of constructing a model to predict the number of the old aged people in retirement homes in Iraq. They were based on the monthly data of old aged people in Baghdad and the governorates except for the Kurdistan region from 2016 to 2019. Using BoxJenkins methodology, the stationarity of the series was examined. The appropriate model order was determined, the parameters were estimated, the significance was tested, adequacy of the model was checked, and then the best model of prediction was used. The best model for forecasting according to criteria of (Normalized BIC, MAPE, RMSE) is ARIMA (0, 1, 2)