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 D

Image retrieval is used in searching for images from images database. In this paper, content – based image retrieval (CBIR) using four feature extraction techniques has been achieved. The four techniques are colored histogram features technique, properties features technique, gray level co- occurrence matrix (GLCM) statistical features technique and hybrid technique. The features are extracted from the data base images and query (test) images in order to find the similarity measure. The similarity-based matching is very important in CBIR, so, three types of similarity measure are used, normalized Mahalanobis distance, Euclidean distance and Manhattan distance. A comparison between them has been implemented. From the results, it is conclud

It has been shown recently that there is a need to design smart structures, such as smart houses, in order to be controlled in different ways. That will be in high demand due to its usefulness for some people who are incapable of reaching some control units that require direct interaction with human beings. In this paper, we propose and develop a new enhanced electroencephalography (EEG)-based smart structure setup that can be utilized to assist people, with or without disorders, to control devices in an easy and comfortable way. Ten people of a wide range of ages (20–65) and both genders actively participated in this research. Consequently, eight EEG channels are employed in this study to cover most of the brain’s regions, and the prot

The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

In this study, a novel application of lab-scale dual chambered air-cathode microbial fuel cell (MFC) has been developed for simultaneous bio-treatment of real pharmaceutical wastewater and renewable electricity generation. The microbial fuel cell (MFC) was provided with zeolite-packed anodic compartment and a cation exchange membrane (CEM) to separate the anode and cathode. The performance of the proposed MFC was evaluated in terms of COD removal and power generation based on the activity of the bacterial consortium in the biofilm mobilized on zeolite bearer. The MFC was fueled with real pharmaceutical wastewater having an initial COD concentration equal to 800 mg/L and inoculated with anaerobic aged sludge. Results demo

Active learning is a teaching method that involves students actively participating in activities, exercises, and projects within a rich and diverse educational environment. The teacher plays a role in encouraging students to take responsibility for their own education under their scientific and pedagogical supervision and motivates them to achieve ambitious educational goals that focus on developing an integrated personality for today’s students and tomorrow’s leaders. It is important to understand the impact of two proposed strategies based on active learning on the academic performance of first-class intermediate students in computer subjects and their social intelligence. The research sample was intentionally selected, consis

The importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a

The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.

To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.

The research reached a number of conclusions, the most important of which were as follows:

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The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insi