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Cyber security technology and the reflection of its application on the quality of financial reports: An exploratory study of a sample of internal and external auditors
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Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of any electronic attacks. This study concluded with the following conclusions: There is an impact on the privacy of customer data, risk management, and that the privacy of customer data had the greatest impact on the quality of financial reports.

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
In Silico Characterization of a Cyclin Dependent Kinase -A (CDKA) and its Coding Gene in some Oryza Species
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Rice (Oryza sativa) is a fundamental food for the majority of world population. Cyclin Dependent Kinase -A (CDKA) accelerates transition through different stages of cell cycle and contributes in gametes formation. In the present investigation, a CDKA encoding gene along with the corresponding protein were characterized in O. sativa Indica Group, O. glaberrimaO. barthii, O. brachyantha, O. glumipatula, O. longistaminata, O. meridionalis, O. nivara, O. punctata and O. rufipogon using in silico analyses. The results reflected little variation in most species except O. longistaminata and O. brachyantha. Compared with the remaining species, O. longistaminata

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The interrelationship between ignorance processors is ideologically defined and strategic achievement achieved
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Abstract : 

The aim of the study is to diagnose the level and nature of the relationship between cognitive interactions, cognitive ignorance and the achievement of strategic excellence). The aim of this is to explore theoretical philosophy and intellectual implications of these variables, and, then test the correlation and impact relationships and their feasibility in the application environment, which was formed from the seven directorates in the Ministry of Education. The sample of the study was determined by the directors, their assistants, and the department directors. The sample number is (130). The importance of the study is to come out with a philosophical basis for the nature of the variables, based on an app

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Commitment of Public Companies in disclosure requirement of Financial Statement: Analysis Study in State Company for Leather Industries (SCLI)
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It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Idealism and Realism in The Design: A Comparative Study
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At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency of public investment spending and its impact on economic growth in Iraq For the period 2003- 2013
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Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

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Crossref
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
A study of the Effect of Air Inlet and Exit on Indoor Air Movement
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This work consists of a numerical simulation to predict the velocity and temperature distributions, and an experimental work to visualize the air flow in a room model. The numerical work is based on non-isothermal, incompressible, three dimensional, k turbulence model, and solved using a computational fluid dynamic (CFD) approach, involving finite volume technique to solve continuity, momentum and energy equations, that governs the room’s turbulent flow domain. The experimental study was performed using (1/5) scaled room model of the actual dimensions of the room to simulate room air flow and visualize the flow pattern using smoke generated  from burnt herbs and collected in a smoke generator to delivered through

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Publication Date
Fri Dec 05 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Influence of Different Fabrication Techniques and Preparation Designs on the Marginal Adaptation of Ceramic Veneers (An In vitro Comparative Study)
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Background: Ceramic veneers represent the treatment of choice in minimally invasive esthetic dentistry; one of the critical factors in their long term success is marginal adaptation. The aim of the present study is to evaluate the marginal gap of ceramic veneers by using two different fabrication techniques and two different designs of preparation. Material and methods: A typodont maxillary central incisor used in the preparation from which metal dies were fabricated, which were in turn used to make forty stone dies. The dies divided into four experimental groups, each group had ten samples: A1: prepared with butt-joint incisal reduction and restored with IPS e.max CAD, A2: prepared with overlapped incisal reduction and restored with IPS e.

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Publication Date
Fri Feb 19 2016
Journal Name
International Journal Of Pure And Applied Mathematics
THE ROLE OF DYNAMIC PROGRAMMING IN THE DISTRIBUTION OF INVESTMENT ALLOCATIONS BETWEEN PRODUCTION LINES WITH AN APPLICATION
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At present, the ability to promote national economy by adjusting to political, economic, and technological variables is one of the largest challenges faced by organization productivity. This challenge prompts changes in structure and line productivity, given that cash has not been invested. Thus, the management searches for investment opportunities that have achieved the optimum value of the annual increases in total output value of the production line workers in the laboratory. Therefore, the application of dynamic programming model is adopted in this study by addressing the division of investment expenditures to cope with market-dumping policy and to strive non-stop production at work.

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Publication Date
Fri Dec 05 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An evaluation of an Iraqi phosphate-bonded investment and a commercial type on the marginal fit of ceramometalcopings using three different investing and burnout techniques
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Background: The accuracy of fitness of any dental casting is imperative for the success of any prosthodontic treatment. From the time that dental casting was first introduced, efforts have been made to produce more accurate and better fitted castings with minimal marginal discrepancy. The aim of this in vitro study was to evaluate the effects of three different investing and burnout techniques on the vertical marginal discrepancies ofceramometalcopings invested with two types of phosphate- bonded investments. Materials and methods: Sixty wax patterns were fabricated on a standardized prepared brass die representing an upper central incisor by the aid of a custom-made split mold. Three different investing and burnout techniques were applied

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Publication Date
Sat Apr 10 2021
Journal Name
المؤتمر العلمي الدولي الثالث - المجلة الامريكية الدولية للعلوم الانسانية والاجتماعية
Public Governance and Sustainable Development - A descriptive study of the reality of public institutions in Iraq
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In light of crises, the need for efficient and flexible public administrations to make quick and decisive decisions, also institutions capable of directing the internal elements and components of them and adapting them to the requirements of rapid change due to crises and disasters, which led to scarce resources becoming scarcer and economic, political and social problems becomes more prominent. For the majority of developing countries, including Iraq, the increasing need for the importance of moving towards enhancing the efficiency of the performance of public institutions while trying to predict their future, can only be achieved. Through solid mechanisms and principles of governance that enhance the ability of institutions and make them

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