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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
Sun Jul 31 2022
Journal Name
Advances In Materials And Processing Technologies
Defect monitoring in dissimilar friction stir welding of aluminum alloys using Coupled Eulerian-Lagrangian (CEL) finite element model
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This article uses coupled Eulerian–Lagrangian finite element algorithm to conduct a three-dimensional thermomechanical study to capture the shape and characteristics of defect type generated while achieving the dissimilar friction stir welding of aluminium alloys. The volume-of-fluid method is used to model the Eulerian region and predict the localised formation of process defects. Three different tool shapes are utilised to achieve the dissimilar friction stir welding joining between AA 2024-T3 on the advancing side and AA 6061-T6 on the retreating side. Process parameter effects such as rotational tool speed, traverse tool speed and tool tilt angle are also investigated. The finite element model results are validated by comparing with t

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Estimation of Radiation Dose from Most Common Pediatrics Radiographic Examinations within Main Central Hospitals in Najaf City, Iraq
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In this study the Entrance Surface Dose (ESD) received by pediatrics patients undergoing chest, abdomen and skull X-ray examinations was estimated. The study was conducted in two hospitals in Najaf city where three radiographic systems were considered. The study participants were classified into four age groups 0-1 ,  1-5 ,  5-10  and  10-15  years. Calculations were performed using exposure factors, kVp, mAs and focal-skin distance, together with patient data age. The ESD was calculated for the involved patients who underwent an Antero-posterior (AP) chest, abdomen and skull X-ray examination. The resulted data were analyzed and compared with international dose references. For all studied radiographic examinations and all X-ray mac

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Electrical Properties of AgSb(S<sub>x</sub>Se<sub>1-x</sub>)<sub>2</sub> Thin Films
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Alloys from AgSb(SxSe1-x)2 with different compositions were prepared using quenching from the melt . This was done by put the appropriate amount of Ag, Sb,S and Se in an evaluated quartz ampoule , sealed and left at oven in temperature 1273 for 5 hours. Thin films with different composition were deposited by pulsed deposition technique PLD onto glass substrates at ambient temperature . This paper concerned on the investigate effect of composition on structural morphology, and electrical properties. The structure and morphology of the prepoared thin films were checked using X–ray diffraction and atomic force microscope. The D.C conductivity of the AgSb(SxSe1-x)2thin films with various x content was measured

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Publication Date
Mon Apr 10 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Adherence to American Society of Health-System Pharmacists Surgical Antibiotic Prophylaxis Guideline in Medical City Teaching Hospitals/Baghdad
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Surgical site infections are the second most common type of adverse events occurring in hospitalized patients. Surgical antibiotic prophylaxis refers to the use of preoperative and postoperative antibiotics to decrease the incidence of postoperative wound infections. The objective of this study was to evaluate the antibiotic administration pattern for surgical antibiotic prophylaxis and the adherence to American Society of Health-System Pharmacists surgical antibiotic prophylaxis guideline in Medical City Teaching Hospitals/Baghdad. The medical records of one hundred patients who underwent elective surgical procedures were reviewed. Adherence to the recommendations of American society of health‑system pharmacists guideline was ass

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Publication Date
Wed Jul 01 2026
Journal Name
Next Materials
Eco-friendly fabrication of plasma-activated jute-cotton blended fabric coated with green-synthesized AgNPs for antimicrobial applications
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Publication Date
Tue Jan 01 2019
Journal Name
Research Journal Of Pharmacy And Technology
New Mode Semi-Automated Turbidimetric Determination of Mefenamic Acid by Ayah 6SX1-ST-2D Solar cell-CFI Analyser
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Publication Date
Wed Oct 04 2023
Journal Name
Environmental Progress &amp; Sustainable Energy
Removal of <scp>E133</scp> brilliant blue dye from artificial wastewater by electrocoagulation using cans waste as electrodes
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Abstract<p>Solid‐waste management, particularly of aluminum (Al), is a challenge that is being confronted around the world. Therefore, it is valuable to explore methods that can minimize the exploitation of natural assets, such as recycling. In this study, using hazardous Al waste as the main electrodes in the electrocoagulation (EC) process for dye removal from wastewater was discussed. The EC process is considered to be one of the most efficient, promising, and cost‐effective ways of handling various toxic effluents. The effect of current density (10, 20, and 30 mA/cm<sup>2</sup>), electrolyte concentration (1 and 2 g/L), and initial concentration of Brilliant Blue dye (15 and 30 mg/L) on </p> ... Show More
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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Performance Evaluation of Scalar Multiplication in Elliptic Curve Cryptography Implementation using Different Multipliers Over Binary Field GF (2233)
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This paper presents a point multiplication processor over the binary field GF (2233) with internal registers integrated within the point-addition architecture to enhance the Performance Index (PI) of scalar multiplication. The proposed design uses one of two types of finite field multipliers, either the Montgomery multiplier or the interleaved multiplier supported by the additional layer of internal registers. Lopez Dahab coordinates are used for the computation of point multiplication on Koblitz Curve (K-233bit). In contrast, the metric used for comparison of the implementations of the design on different types of FPGA platforms is the Performance Index.

The first approach attains a performance index

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Publication Date
Thu Aug 01 2024
Journal Name
Applied Science And Engineering Progress
Efficient Separation of Organic Dyes using Polyvinylidene Fluoride/Polyethylene Glycol-Tin Oxide (PVDF/PEG-SnO2) Nanoparticles Ultrafiltration Membrane
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This work studies developing ultrafiltration (UF) membranes using organic and inorganic additives to remove organic dyes at UF conditions with high effectiveness. Flat sheet (18 wt%) polyvinylidene fluoride (PVDF) membranes were prepared via phase inversion and then developed by adding 6 wt% polyethylene glycol (PEG) as a pore former. Furthermore, the PVDF/PEG membranes were developed by embedding tin oxide nanoparticles (SnO2 NPs) with different contents of 0.3, 0.6, and 0.9 wt%. The prepared membranes were examined for their performance in the dye removal before being characterized using the field emission scanning electron microscope, atomic force microscopy, contact angle, Fourier-transform infrared spectroscopy, surface charge,

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Some innovative word-formation processes in popular Internet texts in Russian and Arabic: Некоторые Инновационные словообразовательные процессы в популярных интернет-текстах в русском и арабском языках
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       The present article discusses innovative word-formation processes in Internet texts, the emergence of new derivative words, new affixes, word-formation models, and word-formation methods. Using several neologisms as an example, the article shows both the possibilities of Internet word-making process and the possibilities of studying a newly established work through Internet communication. The words selected for analysis can be attributed to the keywords of the current time. (In particular, the words included in the list of "Words of 2019") there are number of words formed by the suffix method, which is the traditional method of the Russian word formation. A negation of these words is usually made thro

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