This paper discusses the role of Auditors' Technological Maturity in reinforcing the quality of auditing profession, through focusing on the concepts of Technological Maturity and quality of auditing profession, as well as designing a proposed model for Technological Maturity which includes five evolutionary and sequential stages, and this proposed model would contribute to reinforce the quality of auditing. This proposed model will be employed in the field of auditing profession because the importance of the development and investment in this profession and the importance of the need for specialized knowledge in Information Technology, and the result of a proposed model is development of technological knowledge for the auditor to reach him to the highest stage of maturity which is creativity and excellence through drawing a roadmap that enable the auditor to develop and improve his technological knowledge. This paper has reached several conclusions, the most important of which: there is a significant and positive effect of Technological Maturity in reinforcing the quality of auditing.
(21)
(19)
(96)
(157)
(149)
In today's digital era, the importance of securing information has reached critical levels. Steganography is one of the methods used for this purpose by hiding sensitive data within other files. This study introduces an approach utilizing a chaotic dynamic system as a random key generator, governing both the selection of hiding locations within an image and the amount of data concealed in each location. The security of the steganography approach is considerably improved by using this random procedure. A 3D dynamic system with nine parameters influencing its behavior was carefully chosen. For each parameter, suitable interval values were determined to guarantee the system's chaotic behavior. Analysis of chaotic performance is given using the
... Show MoreMPEG-DASH is an adaptive bitrate streaming technology that divides video content into small HTTP-objects file segments with different bitrates. With live UHD video streaming latency is the most important problem. In this paper, creating a low-delay streaming system using HTTP 2.0. Based on the network condition the proposed system adaptively determine the bitrate of segments. The video is coded using a layered H.265/HEVC compression standard, then is tested to investigate the relationship between video quality and bitrate for various HEVC parameters and video motion at each layer/resolution. The system architecture includes encoder/decoder configurations and how to embedded the adaptive video streaming. The encoder includes compression besi
... Show MoreBACKGROUND: Keratoconus is a progressive non inflammatory bilateral (usually asymmetric) ectatic corneal disease characterized by paraxial stromal thinning ,weakening that lead to corneal surface distortion ,vision loss primarily from irregular astigmatism and myopia and secondly from corneal scar. OBJECTIVE: To evaluate visual and refractive outcomes after intracorneal continuous ring (ICCR) implantation combined with intrapocket corneal collagen cross linking in patient with keratoconus. Setting: Eye Specialty Private Hospital, Baghdad, Iraq. METHODS: This study assessed the results of implantation of Myoring ICCR combined with CXL in 40 eyes with KC. Outcome measures include UDVA,CDVA(spectacle correction),refraction, complications and s
... Show MoreThis study was aimed to investigate the response surface methodology (RSM) to evaluate the effects of various experimental conditions on the removal of levofloxacin (LVX) from the aqueous solution by means of electrocoagulation (EC) technique with stainless steel electrodes. The EC process was achieved successfully with the efficiency of LVX removal of 90%. The results obtained from the regression analysis, showed that the data of experiential are better fitted to the polynomial model of second-order with the predicted correlation coefficient (pred. R2) of 0.723, adjusted correlation coefficient (Adj. R2) of 0.907 and correlation coefficient values (R2) of 0.952. This shows that the predicted models and experimental values are in go
... Show More
(17)
Background: Determination of local bone mineral density (BMD) immediately after implant insertion play an important role in implant success rate, may offer comprehensive description of the bone, and give enough information to the surgeon prior to implant insertion and at follow up status. The aim of the present study is to evaluate the changes of local bone density in the dental implant recipient sites by using computerized tomography. Material and method: The sample consisted of (20) dental implants recipient sites, bone density assessment was done twice, immediately after implants insertion and after six months. Results: The mean HU of the bone around the implant insertion site, immediately after implant placement was 552.28 HU, and inc
... Show MoreThis research presents and discuss the results of experimental investigation carried out on geogrids model to study the behavior of geogrid in the loose sandy soil. The effect of location eccentricity, depth of first layer of reinforcement, vertical spacing, number and type of reinforcement layers have been investigated. The results indicated that the percentage of bearing improvement a bout (22 %) at number of reinforced layers N=1 and about (47.5%) at number of reinforced layers N=2 for different Eccentricity values when depth ratio and vertical spacing between layers are (0.5B and 0.75B) respectively
In this paper, we present new algorithm for the solution of the nonlinear high order multi-point boundary value problem with suitable multi boundary conditions. The algorithm is based on the semi-analytic technique and the solutions are calculated in the form of a rapid convergent series. It is observed that the method gives more realistic series solution that converges very rapidly in physical problems. Illustrative examples are provided to demonstrate the efficiency and simplicity of the proposed method in solving this type of multi- point boundary value problems.