The information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf

The aim of this study is to highlight the relationship between competitive intelligence and Entrepreneurial Performance by centralizing the strategic vigilance of a sample of civil faculties in Baghdad. The sample of the study was targeted at 10 Iraqi civil colleges, which consisted of (133) members of the faculty council of the faculties, the search data was collected using the questionnaire form as the main research tool. The results showed that the correlation and influence of competitive intelligence and strategic vigilance in the Entrepreneurial Performance, as well as the role of strategic vigilance as an intermediate variable between competitive intelligence and Entrepreneurial Performance.

In this work, the rate of charge transfer (CT) reaction at the N3-ZnS interface was calculated using a quantitative computational model to evaluate the efficiency of N3-ZnS heterojunction dye-sensitized solar cell devices using different types of solvents. This work discussed the influence of the effective driving energy force on the charge transport rate and performance of N3-ZnS devices with various solvents based on a donor-acceptor model. A solar cell model was used to study the optical efficiency when changing some of its parameters, such as the type of material and the thickness of the film, as they are important factors influencing the quality of the solar cell. It was found that the transition energy varies with different so

The removal of fluoride ions from aqueous solution onto algal biomass as biosorbent in batch and continuous fluidized bed systems was studied. Batch system was used to study the effects of process parameters such as, pH (2-3.5), influent fluoride ions concentration (10- 50 mg/l), algal biomass dose (0–1.5 g/ 200 ml solution), to determine the best operating conditions. These conditions were pH=2.5, influent fluoride ions concentration= 10 mg/l, and algal biomass dose=3.5 mg/l. While, in continuous fluidized bed system, different operating conditions were used; flow rate (0.667- 0.800 l/min), bed depth (8-15 cm) corresponded to bed weight of (80- 150 g). The results show that the breakthrough time increases with the inc

The present study aims to present a proposed realistic and comprehensive cyber strategy for the Communications Directorate for the next five years (2022-2026) based on the extent of application and documentation of cybersecurity measures in the Directorate and the scientific bases formulating the strategy. The present study is significant in that it provides an accurate diagnosis of the capabilities of the cyber directorate in terms of strengths and weaknesses in its internal environment and the opportunities and threats that surround it in the external environment, based on the results of the assessment of the reality of cybersecurity according to the global Cybersecurity index, which provides a strong basis for building its strategic dire

Surgical site infections are the second most common type of adverse events occurring in hospitalized patients. Surgical antibiotic prophylaxis refers to the use of preoperative and postoperative antibiotics to decrease the incidence of postoperative wound infections. The objective of this study was to evaluate the antibiotic administration pattern for surgical antibiotic prophylaxis and the adherence to American Society of Health-System Pharmacists surgical antibiotic prophylaxis guideline in Medical City Teaching Hospitals/Baghdad. The medical records of one hundred patients who underwent elective surgical procedures were reviewed. Adherence to the recommendations of American society of health‑system pharmacists guideline was ass

   Stick- slip is the continuous stopping& release of the Bit/BHA due to the irregular down-hole rotation prompted by the existing relationship between the friction torque and the torque applied from the surface to free the bit.

   Friction coefficient between BHA and wellbore is the main player of stick slip amount, which can be mitigated by support a good lubricators as additives in drilling mud.

   Mathematical (or empirical) solves should be done through adjusting all parameters which supposed to reduce stick- slip as low as possible using different models, one of the main parameters is drilling mud. As per Nanoparticles drilling fluid is a new technology that offers high performance

The solidification process in a multi-tube latent heat energy system is affected by the natural convection and the arrangement of heat exchanger tubes, which changes the buoyancy effect as well. In the current work, the effect of the arrangement of the tubes in a multi-tube heat exchanger was examined during the solidification process with the focus on the natural convection effects inside the phase change material (PCM). The behavior of the system was numerically analyzed using liquid fraction and energy released, as well as temperature, velocity and streamline profiles for different studied cases. The arrangement of the tubes, considering seven pipes in the symmetrical condition, are assumed at different positions in the system, i

Through the researchers' acquaintance with the previous studies, the problem was identified as that the preparation of training curricula in all its units must be based on accurate scientific foundations. Positively affect the type of attack and its implication in the presence of correlational relations, whether direct or indirect, i.e., precedence in training and in preparing units Therefore, the researcher decided to build a causal model to know the relationships to show the best model of the direct straight attack. The study aimed to build a causal model for the most important physical measurements and kinetic capabilities of the direct straight attack in the research sample. The two researchers used the descriptive approach in t