Preferred Language
Articles
/
PxeMTo4BVTCNdQwCE0Er
Impact of the electronic internal auditing based on IT governance to reduce auditing risk
...Show More Authors

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.

Scopus Crossref
View Publication
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Standards and quality controls for information technology applications to serve the Holy Quran
...Show More Authors

the research goal is preparing a list of standard criteria and quality controls for information technology applications to serve the Holy Quran.

To achieve this goal, the researcher has built a list of criteria according to the following steps:

First - identify the key areas covered by the whole list which are:

1 – Standards of system building and implementing with the operating screens.

2 – Standards of display forms including audio and video presentation.

3 – Standards which are related to the program philosophy.

4 - Standards which are related to the program objectives.

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 19 2022
Journal Name
Al-khwarizmi Engineering Journal
Developing an Automated Vision System for Maintaing Social Distancing to Cure the Pandemic
...Show More Authors

The world is currently facing a medical crisis. The epidemic has affected millions of people around the world since its appearance. This situation needs an urgent solution. Most countries have used different solutions to stop the spread of the epidemic. The World Health Organization has imposed some rules that people should adhere. The rules are such, wearing masks, quarantining infected people and social distancing. Social distancing is one of the most important solutions that have given good results to confront the emerging virus. Several systems have been developed that use artificial intelligence and deep learning to track social distancing. In this study, a system based on deep learning has been proposed. The system includes monitor

... Show More
View Publication Preview PDF
Scopus (5)
Crossref (2)
Scopus Crossref
Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Advertisement content in the Iraqi satellite channels and their commitment to advertisement ethics.
...Show More Authors

The problem of the study is to monitor the content presented in the Iraqi satellite channels to identify the nature of the ideas contained in these ads and to identify the values ​​carried by the creative strategies and ad campaigns that use. Where the satellite is one of the most important technological developments in the field of communications in the nineties and the ads in various forms and functions one of the contents provided by satellite channels where these channels are keen to direct their messages in particular and communication, in general, to address a certain audience and convince and influence in order to achieve certain purposes of the source Or the body from which it originates, especially those that result in an in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Using TermoDeck System for Pre-Cooling/ Heating to Control the Building Inside Conditions
...Show More Authors

In this paper, experimental study has been done for temperature distribution in space conditioned with Ventilation Hollow Core Slab (TermoDeck) system. The experiments were carried out on a model room with dimensions of (1m 1.2m 1m) that was built according to a suitable scale factor of (1/4). The temperature distributions was measured by 59 thermocouples fixed in several locations in the test room. Two cases were considered in this work,  the first one during unoccupied period at night time (without external load) and the other at day period with external load of 800W/m2 according to solar heat gain calculations during summer season in Iraq. All results confirm the use of TermoDeck system for ventilation and cooling/heat

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
The Oral Health Status in relation to Salivary Antimicrobial Peptide in Pregnant Women
...Show More Authors

Background: Oral health is a mirror of general health. During pregnancy, oral health is affected by changes in saliva and oral hygiene measures which may lead to more dental caries.

Objective: Assess oral health status in relation to salivary antimicrobial peptides in pregnant women.

Subjects and Method: This cross sectional study was carried out in different primary health care centers in Rusafa sectors/ Baghdad city. The total sample included was 80 women (their  age range from 21-30). The study group consisted of 40 pregnant women: half of them were in the first trimester and  others were in third trimester, while the control group included 40 non-pregnant married fem

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Mon Sep 30 2024
Journal Name
Modern Sport
Manufacturing an Innovative Device to Adjust the Distance between Female Fencing Players' Feet
...Show More Authors

تم التطرق في هذا البحث الى دور الذكاء الاصطناعي والتكنولوجيا الحديثة في العملية التدريبية بما يخدم أهدافه والاستفادة منه من خلال المخرجات الجيدة، حيث ان توظيف التكنولوجيا في تدريب رياضة المبارزة يسهل العملية التدريبية على المدرب واللاعب ويساهم في تقليل الجهد المبذول والوقت المستغرق ، وهدفت الدراسة الى التعرف على تأثير الجهاز المصنع في ضبط المسافة بين القدمين لدى عينة البحث  ،استخدم المنهج التجريبي بت

... Show More
Preview PDF
Crossref
Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Minimal sternotomy surgery in comparison to standard sternotomy in the coronary bypass Surgery
...Show More Authors

Background Median sternotomy is the gold standard incision for most cardiac operations. However, with the advent of minimal invasive surgery, a new approach emerged in cardiac surgery named mini-sternotomy and has been successfully used to perform a variety of operations.

 The aim of this paper is to present our experience of using mini-sternotomy to harvest the left internal mammary artery (LIMA) for off-pump revascularization of the left anterior descending artery (LAD)

 Methodology Over a 2-year period (October 2012-October 2014), 100 patients underwent coronary artery bypass grafting (CABG) via conventional median sternotomy (CMS) (n=80) and mini-sternotomy (MS) (n=20). The

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
Graphical significance To (if) and (if) the two cops in Surat al-Maidah
...Show More Authors

Many writers and scientists hardly differentiate between the two instruments of use
(If) and (if) to convergence in the meaning, as they perform the meaning of the penalty and condition, as the answer relates to his condition, but when linguistic meditation we find a great difference in use in terms of meaning, so this research came to reveal these meanings and was extrapolated applied in Surat al-Maidah By counting the verses in which (if) and (if) the cops were given and looking at their contexts, the connotation of the cops in most places was within the context of probability, which is the origin of its use, given in twenty places of Surat al-Ma'idah, and it had multiple connotations according to the contexts of the verses received

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
The Authoritarian Character and Its Relation to Setting Location For High School Students
...Show More Authors

The current search aims to identify First: To measure the level of authoritarian personality among the students of the sample as a whole. Second: Measurement of differences in the level of authoritarian personality among students in the middle school according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Third: the level of control site level among the students of the sample as a whole. Ra'aa: Measurement of differences in the level of the control site among junior students according to the following variables 0.Science (literary, scientific) 8. Sex (male - female) Fifth: Explain the relationship between the authoritarian personality and the locus of control among the students of the research sample.

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Developing a Prosthesis Design using A Gearbox to Replicate the Human Hand Mechanism
...Show More Authors

Prosthetic is an artificial tool that replaces a member of the human frame that is  absent because of ailment, damage, or distortion. The current research activities in Iraq draw interest to the upper limb discipline because of the growth in the number  of amputees. Thus, it becomes necessary to increase researches in this subject to help in reducing the struggling patients.  This paper describes the design and development of a prosthesis for people able and wear them from persons who have amputation in the hands. This design is composed of a hand with five fingers moving by means of a gearbox ism mechanism. The design of this artificial hand has 5 degrees of freedom. This artificial hand works based on the principle of &n

... Show More
View Publication Preview PDF
Crossref