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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 Jan 01 2019
Journal Name
Indian Journal Of Ecology
Horizontal variability of some soil properties in wasit governorate by using time series analysis
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Scopus (2)
Scopus
Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Amplified Spontaneous Emission of DCM Dye in PMMA Polymer Using Copper Metal Disks Mold
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The effect of irradiation and exposure time of laser light on the fluorescence emission of DCM dye in PMMA polymer contained in the composition mold using different metals have been investigated. It was found that the fluorescence intensity decreases as the exposure time increases and then reaches stabilization at long times. The effect of the incident laser power on fluorescence intensity of DCM dye in PMMA polymer at 10-3 M and 20% mixing ratio, using copper disks of composition molds, has been studied too. It was observed that there is an upward knick in the curve at laser intensity of 19.2 W/cm2, which may be associated with the threshold for amplified spontaneous emission (ASE) or laser action. And at intensity higher than about 88.

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Publication Date
Thu Jan 25 2018
Journal Name
International Journal Of Current Engineering And Technology
Model-Based Design of Piezoelectric Patches used to Repair Damaged Beams under Static Load
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Static loads exposing to mechanical components can cause cracks, which are lead to form stress concentration regions causing the failure of structure. Generally, from 80% to 90% of structure failure is due to initiation of the cracks. Therefore, it is necessary to repair the crack and reduce its effect on the structure where the effect of the crack is modelled as an additional flexibility to the structure. In the last few years, piezoelectric materials have been considered as one of the most favourable repairing techniques. The piezoelectric material converts the applied voltage on it to a bending moment to counter the bending moment caused by the external load on the beam at the crack location. In this study, the design of the piez

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Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Nurses' Knowledge About Chest Physiotherapy Techniques for Patients With Corona Virus Disease
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Abstract

Objective(s): A descriptive study aimed to determine nurses' knowledge about chest physiotherapy techniques for patients with Corona virus disease and observe the relationship between nurses' knowledge and their socio-demographic characteristics.

Methodology: The study was directed in isolation units of Al- Hussein teaching hospitals in Thi-Qar, Iraq for the period from June 1st,  2022 to November 27th, 2022. Non- probability (purposively) sample comprised 41 nurses. A questionnaire was used for data collection and it consists of two parts: the first part comprises socio demographic features, the second part includes self- administered questionnaire sheet wa

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Crossref (1)
Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis of substituted (oxazepine, Diazepine, tetrazde) via Schiff Bases for 2- Aminobenzo Thaizole Derivatives
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This work includs synthesis of several Schiff bases by condensation of 6- methoxy – 2- amino benzothiazole with some aldehydes and ketones (2- hydroxyl benzaldehyde, 4- hydroxyl benzaldehyde, 4- N,N –dimethy amino acetophenone, benzophenone) to abtain schiff bases (1-5). These schiff bases were found to react with phthalate anhydride to give oxazepine derivatives (6-10) that were reacted with primary aromatic amines to give Diazepine derivatives (11-15). Besides, we prepared new tetrazole derivatives (16-20) from the reaction of the prepared Schiff bases with sodium azide in the prepared compounds that were characterized by physical properties, FT-IR and some of the 1H-NMR and 13C –NMR spectroscopy.

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Crossref
Publication Date
Tue Jan 01 2013
Journal Name
International Journal Of Advances In Pharmacy, Biology And Chemistry
Synthesis of NSAID with Sulfonamide Conjugates as Possible Mutual Prodrugs using Amino Acid Spacer
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The purpose of this research work is to synthesize conjugates of NSAIDs (ibuprofen, and naproxen) with sulfadiazine as possible mutual prodrugs to overcome the local gastric irritation of NSAIDs with free carboxyl group by formation of ester linkage that supposed to remain intact in stomach and may hydrolyze in intestine chemically or enzymatically; in addition to that attempting to target the synthesized derivative to the colon by formation of azo bond that undergo reduction only by colonic bacterial azoreductaze enzyme to liberate the parent compound to act locally (treatment of inflammation and infections in colon)

Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Acting Performance in Fantasy Theatrical Show: راسل كاظم عوده-ليلى فؤاد فاضل
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     This research deals with the fact that arts exit from their familiar context in practice and enter in the context of the fantasy and exoticism picture. In order to understand the theatrical phenomenon and know the way of its production of the fantasy picture, especially the acting performance in its transitions between the real and fantasy. This study consists of: an introduction of the research in which the researcher presented the research problem, importance and objectives.  

    The theoretical framework dealt with founding a theoretical part for the research consisting of two sections: the first (fantasy: the concept and the working) and the second (techniques of acting perfo

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Crossref
Publication Date
Tue Jan 31 2017
Journal Name
Journal Of Engineering
Static Analysis of Laminated Composite Plate using New Higher Order Shear Deformation Plate Theory
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 In the present work a theoretical analysis depending on the new higher order . element in shear deformation theory for simply supported cross-ply laminated plate is developed. The new displacement field of the middle surface expanded as a combination of exponential and trigonometric function of thickness coordinate with the transverse displacement taken to be constant through the thickness. The governing equations are derived using Hamilton’s principle and solved using Navier solution method to obtain the deflection and stresses under uniform sinusoidal load. The effect of many design parameters such as number of laminates, aspect ratio and thickness ratio on static behavior of the laminated composite plate has been studied. The

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Publication Date
Sun Jan 03 2021
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Correlation of Minimum Miscibility Pressure for Hydrocarbon Gas Injection In Southern Iraqi Oil Fields
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One of the most important enhanced oil recoveries methods is miscible displacement. During this method preferably access to the conditions of miscibility to improve the extraction process and the most important factor in these conditions is miscibility pressure. This study focused on establishing a suitable correlation to calculate the minimum miscibility pressure (MMP) required for injecting hydrocarbon gases into southern Iraq oil reservoir.  MMPs were estimated for thirty oil samples from southern Iraqi oil fields by using modified Peng and Robinson equation of state. The obtained PVT reports properties were used for tunning the equation of state parameters by making a match between the equation of state results with experimenta

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Water Resource And Protection
Seasonal Variations of Some Ecological Parameters in Tigris River Water at Baghdad Region, Iraq
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