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jeasiq-458
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variables of our proposal model. By using the electronic questionnaire that sent by email to the sample of auditors, data has been collected and then analyzed using the structural equation modeling (SEM) in (SPSS21). The paper has reached several conclusions and suggestions, the most important of which: most of the auditors believe that the computerized system in their firms and offices have a great role in the benefits that they receive in the case of continuous audit rather than traditional audit. This role will not grow unless it employ the secure communications and sync with the clients as well as the auditor's experience in a professionalism using and managing that system and not be less than professional experience in the field of auditing. There is also a need to create a new radical perception and thought for those who interested in developing and practicing the audit profession about the importance of activating and embracing the continuous reports environment. Where this perception and thought are necessary for ensure the adoption of CA, which is based on increasing the value-added to the services that is provided to clients in that environment.

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Publication Date
Tue Jan 25 2022
Journal Name
Iraqi Journal Of Science
Radiological hazard Assessment Due to Natural Occurring Radioactive Materials (NORM) in Oil and Gas Production Industry –East Baghdad Oil Field
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Concentration of NORM then radiological hazard indices were investigated and assessed in different stages of oil and gas production industry that belongs to East Baghdad Oil Field. Sixteen samples of different types of materials were collected representing oil and gas production from first stage to final stage. The samples are prepared then sent to Radiation Protection Center (RPC) / Ministry of Environment for radioactivity analysis using gamma ray spectrometry system based on HPGe. The results show that max value of Ra-226 is 252.4 Bq/kg in sediment sample collected from the final stage of water treatment before it is transferred to disposal well and min value is 1.2 Bq/kg in formation water. The max. activity of Th-232 is 79.4Bq/kg al

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Publication Date
Thu Jul 11 2019
Journal Name
Turkish Journal Of Pharmaceutical Sciences
<i>In Vitro</i> Macrophage Nitric Oxide and Interleukin-1 Beta Suppression by Moringa peregrina Seed
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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Science
Numerical Solution to Recover Time-dependent Coefficient and Free Boundary from Nonlocal and Stefan Type Overdetermination Conditions in Heat Equation
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This paper investigates the recovery for time-dependent coefficient and free boundary for heat equation. They are considered under mass/energy specification and Stefan conditions. The main issue with this problem is that the solution is unstable and sensitive to small contamination of noise in the input data. The Crank-Nicolson finite difference method (FDM) is utilized to solve the direct problem, whilst the inverse problem is viewed as a nonlinear optimization problem. The latter problem is solved numerically using the routine optimization toolbox lsqnonlin from MATLAB. Consequently, the Tikhonov regularization method is used in order to gain stable solutions. The results were compared with their exact solution and tested via

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Publication Date
Mon Apr 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Coincidence and Common Fixed Point Theorems for Two Self Mappings under Generalized Contractive Condition in Cone-b- Metric Space
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    In this paper, we prove some coincidence and common fixed point theorems for a pair of discontinuous weakly compatible self mappings satisfying generalized contractive condition in the setting of Cone-b- metric space under assumption that the Cone which is used is nonnormal. Our results are generalizations of some recent results.

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Publication Date
Wed Mar 28 2018
Journal Name
Iraqi Journal Of Science
Well Log Analysis and Interpretation for Khasib,Tanuma, and Sa’di formations for Halfaya Oil Field in Missan Govenorate-Southern Iraq
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The study intends to interpretation of well logs to determine the petrophysical parameters for Khasib, Tanuma, and Sa'di formations in Halfaya Oil Field. Where this field is located 30 kilometers south-east of the Amara city and it is considered as one of the important fields in Iraq because of the high production of oil, because Khasib, Tanuma, and Sa'di are f carbonates reservoirs formations and important after the Mishrif Formation because of the lack of thickness of the formations compared to the amount of oil production. The Matrix Identification (MID) and the M-N crossplot were used to determine the lithology and mineralogy of the formations; through the diagrm it was found the three formations consisted mainly of calcite with some

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Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Clay Minerals and Organic Matter from Deeply Buried Ordovician-Silurian Shale in Western Iraq: Implications for Maturity and Hydrocarbon Generation
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The present work is conducted on the Paleozoic (Ordovician) Khabour and the (Silurian) Akkas shales in the Akkas-1 well of western Iraq. The study is aiming to determine the implications of clay mineral transformation, organic mineral distribution and maturity of hydrocarbon generation, using X-ray diffraction (XRD), scanning electron microscopy (SEM) in addition to organic matter concentrations. In the shale of the Khabour Formation, amorphous organic matter is common and includes various Tasmanite-type organic matter, vitrinite, inertinite, and bituminite. The main clay minerals observed include illite, chlorite, kaolinite, in addition to mixed-layer illite-smectite and rare smectite. In Silurian shale, high content of organic matter i

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Publication Date
Fri Jun 12 2015
Journal Name
Chemistry And Materials Research
Synthesis, Physico-Chemical and Antimicrobial Activities Co(II),Ni (II) ,Cu(II), Zn(II),Cd(II) and Hg(II) MixedLigand Complexes of L- Alanine and Trimethoprim Antibiotic
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The Co (II), Ni (II) ,Cu(II), Zn(II) ,Cd(II) and Hg(II) complexes of mixed of amino acid (L-Alanine ) and Trimethoprim antibiotic were synthesized. The complexes were characterized using melting point, conductivity measurement and determination the percentage of the metal in the complexes by flame (AAS). Magnetic susceptibility, Spectroscopic Method [FT-IR and UV-Vis]. The general formula have been given for the prepared mixed ligand complexes [M(Ala)2(TMP)(H2O)] where L- alanine (abbreviated as (Ala ) = (C5H9NO2) deprotonated primary ligand, L- Alanine ion .= (C5H8NO2-) Trimethoprim (abbreviated as (TMP ) = C10H11N3O3S M(II) = Co (II),Ni(II) ,Cu(II), Zn(II) ,Cd(II) and Hg(II). The results showed that the deprotonated L- Alanine b

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Geological Journal
Multiple and Coherent Noise Removal from X-Profile 2D Seismic Data of Southern Iraq Using Common Depth Point Muting Procedures and Depending on Madagascar Open-Source Package
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This article describes how to predict different types of multiple reflections in pre-track seismic data. The characteristics of multiple reflections can be expressed as a combination of the characteristics of primary reflections. Multiple velocities always come in lower magnitude than the primaries, this is the base for separating them during Normal Move Out correction. The muting procedure is applied in Time-Velocity analysis domain. Semblance plot is used to diagnose multiples availability and judgment for muting dimensions. This processing procedure is used to eliminate internal multiples from real 2D seismic data from southern Iraq in two stages. The first is conventional Normal Move Out correction and velocity auto picking and

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Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
From Amine , Synthesis and Characterization of New Some Transition and Non-Transition Elemnts Metal Dinuclear Complexes Derived Schiff Base ligand 1- Chloro – 2- ( 2- chroroethoxy) Ethan
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   This research of the thesis includes the preparation and identification of two new tetra dentate Schiff's base ligand .        (H4L1 ) and then binuclear complexes with a group of transition metal ions in addition to cadmium with the general formula. [M2(L1)Cl2(H2O)2] M+2=[Mn,Co,Ni,Cu and Cd]    The prepared complexes and ligands were identified by in pared(FT-IR) spectroscopy ,Ultra violet-visible(UV-visible) spectroscopy and H-NMR spectroscopy of the prepared ligand, also microanalysis (C.H.N) of some of the prepared compounds has been carried out and the melting points, the molar conductivity and magnetic susceptibility  

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Composition, Characterization and Antibacterial activity of Mn (II), Co (II), Ni (II), Cu (II) Zn (II) and Cd (II) mixed ligand complexes Schiff base derived from Trimethoprim
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. New Schiff base ligand 2-((4-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin2-ylimino) (phenyl)methyl)benzoic acid] = [HL] was synthesized using microwave irradiation trimethoprim and 2-benzoyl benzoic acid. Mixed ligand complexes of Mn((ІІ), Co(ІІ), Ni(ІІ), Cu(ІІ), Zn(ІІ) and Cd(ІІ) are reacted in ethanol with Schiff base ligand [HL] and 8-hydroxyquinoline [HQ] then reacted with metal salts in ethanol as a solvent in (1:1:1) ratio. The ligand [HL] is characterized by FTIR, UV-Vis, melting point, elemental microanalysis (C.H.N), 1H-NMR, 13C-NMR, and mass spectra. The mixed ligand complexes are characterized by infrared spectra, electronic spectra, (C.H.N), melting point, atomic absorption, molar conductance and magnetic m

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