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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
Mon May 01 2023
Journal Name
Journal Of Engineering
Experimental Evaluation of PV Panel Efficiency Using Evaporative Cooling Integrated with Water Spraying
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In this work, an inventive photovoltaic evaporative cooling (PV/EC) hybrid system was constructed and experimentally investigated. The PV/EC hybrid system has the prosperous advantage of producing electrical energy and cooling the PV panel besides providing cooled-humid air. Two cooling techniques were utilized: backside evaporative cooling (case #1) and combined backside evaporative cooling with a front-side water spray technique (case #2). The water spraying on the front side of the PV panel is intermittent to minimize water and power consumption depending on the PV panel temperature. In addition, two pad thicknesses of 5 cm and 10 cm were investigated at three different water flow rates of 1, 2, and 3 lpm. In Case #1,

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Publication Date
Sun Jun 30 2013
Journal Name
Al-kindy College Medical Journal
Preparation of Vaccine against Diabetic Foot Pathogenic Bacteria Using Low Level Diode Laser
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Background: Since the invention of laser in 1960, lasers have been developed and approved in many fields. Lasers can now be regarded as practical tools with unique properties that have been utilized effectively in several applications in fields of medical and biological sciences.Objectives: The aim of the current study was to preparation of vaccines (live attenuated and killed) by irradiation of the bacteria by the low level diode laser.Methods: six bacterial isolates were isolated from human samples of diabetic foot infections, which used for preparation of vaccines. The experiment was conducted on fifteen adult male rabbits; they were divided into three groups with 5 rabbits each. Blood samples were collected from the marginal ear vein

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Baghdad City Seasonal Forecasts Of Monthly Chronic Diseases patients Numbers Using SARIMA Models
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    One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it  have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified (  Diabetes, blood pressure diseases ,Brain diseases ,  Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .

     Our research obj

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Publication Date
Fri May 01 2020
Journal Name
Civil Engineering Journal
Post-Fire Behavior of Post-Tensioned Segmental Concrete Beams under Monotonic Static Loading
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This paper presents a study to investigate the behavior of post-tensioned segmental concrete beams that exposed to high-temperature. The experimental program included fabricating and testing twelve simply supported beams that divided into three groups depending on the number of precasting concrete segments. All specimens were prepared with an identical length of 3150 mm and differed in the number of the incorporated segments of the beam (9, 7, or 5 segments). To simulate the genuine fire disasters, nine out of twelve beams were exposed to a high-temperature flame for one hour. Based on the standard fire curve (ASTM – E119), the temperatures of 300◦C (572◦F), 500◦C (932◦F), and 700◦C (1292◦F) were adopted. Consequently,

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Publication Date
Mon Apr 01 2024
Journal Name
Iraqi Postgraduate Medical Journal
7 SMAS Plasty in Face Lift with Fat Graft: Evaluation of Aesthetic Outcomes
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ABSTRACT: BACKGROUND: The main goal of facelift surgery is to reduce the effect of aging by reposition of face soft tissue in to more youthful orientation. There are many methods for SMAS plication which had different design and vector of pull. AIM OF STUDY: To evaluate the effectiveness and longitivity of 7 shaped SMAS plication in facelift. PATIENT AND METHODS: From January 2020 to march 2021, 10 female patients with age (45-60) years were presented with facial sagging, those patients were subjected to subcutaneous facelift with 7 shaped SMAS plication with fat greft in Al-Shaheed Ghazi Al-Harri Hospital and Baghdad burn medical center at Baghdad medical complex. RESULTS: The average follow up period was 6 to 12 months. The mean operative

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Determination of Serum Adiponectin Levels in Normal Weight Women with Polycystic Ovary Syndrome
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Background: Polycystic ovary syndrome (PCOS) is a common endocrine disorder in women of reproductive age with primary manifestations of infertility, menstrual dysfunction and clinical or biochemical hyperandrogenism (hirsutism, acne and elevated androgen). Adiponectin is the most abundant adipokine. It has insulin-sensitizing, anti-atherogenic, and antiinflammatory actions.Objective: Low adiponectin levels in women with PCOS have been largely attributed to obesity which is common among these patients. Therefore, the aim of this study was to measure adiponectin levels in normal weight women with PCOS and its contribution to development of disease.Subjects and Methods: Fifty two (52) women were included in this study with age ra

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Publication Date
Sat Aug 17 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Analysis of Follicular Fluid Fatty Acids in Iraqi Women Undergoing Intracytoplasmic Sperm Injection
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Background: Oocytes are susceptible to alterations in the various fatty acid contents of follicular fluid (FF), which may influence maturation and embryogenesis. Different fatty acids exert various effects on intracytoplasmic sperm injection (ICSI), which needs further studies to uncover the involved mechanisms. Objectives: To assess FF fatty acids in women undergoing ICSI and to correlate them with ICSI parameters, namely the total count of aspirated oocytes, oocyte maturation rate, fertilization rate and percentage of good-quality embryos. Methods: Fifty women undergoing ICSI were enrolled in this cross-sectional study. FF samples were collected during oocyte retrieval and were analyzed for fatty acids using gas chromatography. Fa

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Directorial Narration in Iraqi Theatre Show: سيف الدين عبد الودود عثمان
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            The concept of narration has taken an aesthetic field farther than the primitive human act which was imposed by the necessities of social communication in an ancient historical period. The research addressed the research problem. The importance of the research lies in connecting the concept of narration with the theatre directing elements. The research aims at discovering the narration fields in the theatre directing represented by the perceived videos, audios and motions. The research time limit was (2014).  The theoretical framework is divided into three chapters:

The first chapter (the concept of narration in literature and criticism), the second addressed

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Computation of Critical Submergence Depth to Avoid Surface Vortices at Vertical Pumps Intakes
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The pumping station became widely used in many fields. Free surface vortices at intakes of pumps are not favorable. It may cause noise, excessive vibration, damage to the pumping structure, reduction in efficiency and flow for hydro-turbines, etc. One of the important problems encountered during the pump intake design is the depth of submergence and other design parameters to avoid strong free-surface vortices formation. This study aims to compute the critical submergence depth with some geometrical and hydraulic limitations by using Computational Fluid Dynamic (CFD) package. The mathematical model was validated with a laboratory model that had been conducted. The model of three intake pipes was investigated under five d

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Publication Date
Sun Sep 15 2024
Journal Name
Iraqi Journal Of Pharmaceutical Sciences
Novel Candidate Single Nucleotide Polymorphisms of ERCC2 Gene that Influence Colorectal Cancer Susceptibility
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Colorectal cancer (CRC) is the most common gastrointestinal malignancy and one of the top ten common cancers worldwide with approximately 2 million cases. There are multiple risk factors that could lead to CRC emergence; of which are genetic polymorphisms. Excision repair cross-complementing group 2 (ERCC2) gene encodes for ERCC2 enzyme which plays a crucial role in maintaining genomic integrity by removing DNA adducts. Several studies suggested that there could be a link between genetic polymorphisms of ERCC2 gene and the risk of CRC development. Hence the present study aims to validate the relationship between the following ERCC2 single nucleotide polymorphisms (rs13181, rs149943175, rs530662943, and rs1799790) and CRC susceptibility. A t

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