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

In this research the behavior of reinforced concrete columns with large side openings under impact loads was studied. The overall cross sectional dimensions of the column specimens used in this research were (500*1400) mm with total height of (14000) mm. The dimensions of side openings were (600*2000) mm. The column was reinforced with (20) mm diameter in longitudinal direction, while (12) mm ties were used in the transverse direction. The effect of eccentric impact loads on the horizontal and vertical displacement for this column was studied.                              &

  Bilingual slogans are an imperative today in our Arabic region. Since the beginning of history, the regions of the world have become colorful with a wide range of local and international languages, which have sometimes competed, broken up or adapted to the new languages that have replaced them. The contemporary era also shows a new linguistic interface influenced by what the region experienced in the post-colonial era, globalization, new learning requirements and the growing cultural exchange in today's world
" What is the role of the "replacement in shapes" on reinforcing the connecting speech in logo Therefore, bilingual designs have become an inevitable reality as a result of those conditions that afflicted the world, and t

In this paper  has been one study of autoregressive generalized conditional heteroscedasticity models existence of the seasonal component, for the purpose applied to the daily financial data at high frequency is characterized by Heteroscedasticity seasonal conditional, it has been depending on Multiplicative seasonal Generalized Autoregressive Conditional Heteroscedastic Models Which is symbolized by the Acronym (SGARCH) , which has proven effective expression of seasonal phenomenon as opposed to the usual GARCH models. The summarizing of the research work studying the daily data for the price of the dinar exchange rate against the dollar, has been used autocorrelation function to detect seasonal first, then was diagnosed wi

Undoped and Iodine (I)–doped chrome oxide (Cr2O3)thin films have been prepared by chemical spray pyrolysis technique at substrate temperatures(773K) on glass substrate. Absorbance and transmittance spectra have been recorded as a function of wavelength in the range (340-800 nm) in order to study the optical properties such as reflectance, Energy gap of allowed direct transition, extinction coefficient refractive index, and dielectric constant in real and imagery parts all as a function of wavelength. It was found that all the investigated parameters affect by the doping ratios.

Anaerobic digestion is a technology widely used for treatment of organic waste for biogas production as a source for clean energy. In this study, poultry house wastes (PHW) material was examined as a source for biogas production. The effects of inoculum addition, pretreatment of the substrate, and temperature on the biogas production were taken into full consideration. Results revealed that the effect of inoculum addition was more significant than the alkaline pretreatment of raw waste materials. The biogas recovery from inoculated waste materials exceeds its production from wastes without inoculation by approximately 70% at mesophilic conditions. Whereby, the increase of biogas recovery from pretreated wastes was by 20% higher than its

The optimum conditions for the production of neutral protease from local strain Aspergillus niger var carbonarius by solid – state fermentation system (Wheat bran) moisted with 0.2 M phosphate buffer (PH7.0) . the hydration ratio was 1:5 (V:W) . the concentration of inoculum was 1×106 spores per 10 gram of solid materials , initial P H 6.5 and 96 hours of incubation period at 30? C .the enzyme activity was 1300 unit / ml and specific activity was 1550 unit / mg protein .