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The impact of electronic audit in raising of the independence and professional efficiency of the internal auditor
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The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most important findings of the research: -

1.E-Audit leads to the separation of audit work and the work of the committees assigned to the auditor within the units.

  1. 2. The first task of the auditor in all units is to examine the internal control system in units of the research sample, therefore, the presence of electronic information system sound for the activities of the units sample leads to the ease and efficiency of the examination of the internal control system and thus the discovery of errors less time, effort and cost.
    3. Leads to disallow electronic information system for people who are not licensed or authorized to enter and thus does not give the opportunity for manipulation of information and the results of the audit units in the research sample.

4. Leads checking mail checker to make more efficient and work experience in the field of computer data processing electronically and thus enable him to perform the procedures adopted by the sample units in the audit process

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Classification of Texture Images by K-Means of Co-Occurrence Matrix and Confusion Matrix
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In this research, a group of gray texture images of the Brodatz database was studied by building the features database of the images using the gray level co-occurrence matrix (GLCM), where the distance between the pixels was one unit and for four angles (0, 45, 90, 135). The k-means classifier was used to classify the images into a group of classes, starting from two to eight classes, and for all angles used in the co-occurrence matrix. The distribution of the images on the classes was compared by comparing every two methods (projection of one class onto another where the distribution of images was uneven, with one category being the dominant one. The classification results were studied for all cases using the confusion matrix between ev

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Influence of Waste Concrete and Glass Recycled on the Strength Properties of Green Reactive Powder Concrete
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These days, the world is facing a global environmental and sustainability problem due to the increasing generation of large amounts of waste through construction and demolition work, which causes a serious problem for the environment. Therefore, this research was conducted to get rid of the waste disposal problems, including old glass and concrete, which were used as recycled fine aggregates. Seven different mixtures were prepared. The first mixture was with the used sand, which is glass sand, and it was adopted as a reference mixture (ORPC), and three mixtures were prepared for each of the recycled materials (waste concrete and glass) and partially replaced by glass sand in different proportions (25, 50, and 75) %. Some

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization and Preliminary Study of the Anti-Inflammatory Activity of New Pyrazoline Containing Ibuprofen Derivatives
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Publication Date
Sun Apr 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study Of Optimum Conditions For The Removal Of Ruthenium And Cerium Using Freshly Prepared Manganese Dioxide
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 The adsorption of Ru and Ce were carried out using manganese dioxide as adsorbent. The Optimization of the adsorption conditions were studied as a function of shaking time, nitric acid, metal ions, concentrations and temperature effects.      A rapid initial adsorption on MnO2 is followed by a steady and slow increase of metal uptake. The equilibration time is reached after four hours shaking for Ru and Ce and    the adsorption is much better from one molar acidic solution and 90°C.

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Studying the Combination Effect of Additives and Micro Steel Fibers on Cracks of Self-Healing Concrete
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In this study, the effect of the combination of micro steel fibers and additives (calcium hydroxide and sodium carbonate) on the size of cracks formation and healing them were investigated. This study aims to apply the use of self-healing phenomenon to repair cracks and to enhance the service life of the concrete structures. Micro steel fibers straight type were used in this research with 0.2% and 0.4% by volume of concrete. A weight of 20 and 30 kg/m3 of Ca(OH)2 and 2 and 3 kg/m3 of Na2CO3 were used as a partial cement replacement. The results confirm that the concrete cracks were significantly self-healed up to 30 days re-curing. Cracks width up to 0.2 mm were comp

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
A Study of the Structural and Optical Properties of SnS:F prepared by chemical spray pyrolysis technique
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Thin films of pure tin mono-sulfide SnS and tin mono-sulfide for (1,2,3,4)% fluorine SnS:F with Thicknesses of (0.85 ±0.05) ?m and (0.45±0.05) ?m respectively were prepared by chemical spray pyrolysis technique. the effect of doping of F on structural and optical properties has been studied. X-Ray diffraction analysis showed that the prepared films were polycrystalline with orthorhombic structure. It was found that doping increased the intensity of diffraction peaks. Optical properties of all samples were studied by recording the absorption and transmission spectrum in range of wave lengths (300-900) nm. The optical energy gap for direct forbidden transi

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Publication Date
Sun Aug 21 2022
Journal Name
International Journal Of Health Sciences
Effect of x- ray on the treatment of breast cancer combined with amygdalin and doxorubicin separately
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Background: Radiation therapy has the ability to destroy healthy cells in addition to cancer cells in the area being treated. However, when radiation combines with doxorubicin, it becomes more effective on breast cancer treatment. Objective: This study aims to clarify the effect of X-ray from LINAC combined with amygdalin and doxorubicin on breast cancer treatment, and the possibility of using amygdalin with X-ray instead of doxorubicin for the breast cancer treatment. Method: Two cell lines were used in this study, the first one was MCF-7 cell line and second one was WRL- 68 normal cell line. These cells were preserved in liquid nitrogen, prepared, developed and tested in the (place). The effect of three x-ray doses combined with a

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Classification of Texture Images by K-Means of Co-Occurrence Matrix and Confusion Matrix
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In this research, a group of gray texture images of the Brodatz database was studied by building the features database of the images using the gray level co-occurrence matrix (GLCM), where the distance between the pixels was one unit and for four angles (0, 45, 90, 135). The k-means classifier was used to classify the images into a group of classes, starting from two to eight classes, and for all angles used in the co-occurrence matrix. The distribution of the images on the classes was compared by comparing every two methods (projection of one class onto another where the distribution of images was uneven, with one category being the dominant one. The classification results were studied for all cases using the confusion matrix between every

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Publication Date
Sat Jan 13 2024
Journal Name
Journal Of Advanced Research In Fluid Mechanics And Thermal Sciences
Influence of Surrounding Air Temperature and Humidity upon the Performance of a Gas Turbine Power Plant
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Nowadays, energy demand continuously rises while energy stocks are dwindling. Using current resources more effectively is crucial for the world. A wide method to effectively utilize energy is to generate electricity using thermal gas turbines (GT). One of the most important problems that gas turbines suffer from is high ambient air temperature especially in summer. The current paper details the effects of ambient conditions on the performance of a gas turbine through energy audits taking into account the influence of ambient conditions on the specific heat capacity ( , isentropic exponent ( ) as well as the gas constant of air . A computer program was developed to examine the operation of a power plant at various ambient temperature

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Publication Date
Sat Apr 23 2022
Journal Name
Research Journal Of Pharmacy And Technology
Effect of Natural/ Synthetic Polymers and Super disintegrants on the Formulation of Zafirlukast Fast Dissolving Film
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Fast-dissolving films are one of the interested delivery systems for oral solid dosage forms to overcome swallowing difficulty for geriatric and pediatric patients. Zafirlukast (ZLK) is one of the most commonly used oral medication for treatment of asthmatic patients particularly mild to moderate cases. Oral fast dissolving films of ZLK were prepared using two different filming forming polymers, hydroxypropyl methylcellulose (HPMC) and sodium carboxymethyl cellulose (SCMC). Different concentrations of the 2 polymers were used to prepare 10 formulas. Other excipients were also added at various ratios to produce 10 different formulations. These were maltodextrin, crosspivodone, polyvinylpyrrolidone (PVP), and banana powder. In vitro c

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