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أنعكاسات عمليات التجارة الالكترونية على هيكل الرقابة الداخلية
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With the growing use of electronic commerce has worked many companies, especially public shareholding to take advantage of them treated in the trade, so that the e-commerce part of the corporate environment, and this has made a career of accounting and auditing facing new challenges to the sophistication of the information and the rapid growth in the market for electronic commerce. And raised many questions about the ability of the audit profession to facing these challenges and how to audit operations of e-commerce and how to give confidence on websites, this sense it has become necessary keep the internal control systems of this technology and what has caused changes to the accounting system, and evolve to fit the developments that have occurred in business and financial environment, and in line with the rapid spread of electronic commerce operations. So the aim of the research to clarify the concept of e-commerce, risks and changes brought about by the internal control system, and determine the implications brought about by e-commerce operations on the internal control system. Among the most important findings of the study that e-commerce has affected and clearly on the components of internal control systems, so needs activity of e-commerce to the concept of internal control for characterized Balastetekih, and objectives of internal control is no different in light of operating electronic data reported under manual operation.Example usage of "":

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study
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Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

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Publication Date
Tue Jun 30 2015
Journal Name
Al-khwarizmi Engineering Journal
The Influence of the Magnetic Abrasive Finishing System for Cylindrical Surfaces on the Surface Roughness and MRR
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Abstract

Magnetic abrasive finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. This paper study the effect of the magnetic abrasive finishing system on the material removal rate (MRR) and surface roughness (Ra) in terms of magnetic abrasive finishing system for eight of input parameters, and three levels according to Taguchi array (L27) and using the regression model to analysis the output (results). These parameters are the (Poles geometry angle, Gap between the two magnetic poles, Grain size powder, Doze of the ferromagnetic abrasive powder, DC current, Workpiece velocity, Magnetic poles velocity, and Finishi

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Publication Date
Tue Sep 04 2018
Journal Name
Al-khwarizmi Engineering Journal
Study the Effect of Cutting Parameters on Temperature Distribution and Tool Life During Turning Stainless Steel 316L
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This paper is focused on studying the effect of cutting parameters (spindle speed, feed and depth of cut) on the response (temperature and tool life) during turning process. The inserts used in this study are carbide inserts coated with TiAlN (Titanum, Aluminium and Nitride) for machining a shaft of stainless steel 316L. Finite difference method was used to find the temperature distribution. The experimental results were done using infrared camera while the simulation process was performed using Matlab software package. The results showed that the  maximum difference between the experimental and simulation results was equal to 19.3 , so, a good agreement between the experimental and simulation results  was achieved. Tool life w

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using Cluster Analysis In Determining The Variables Affecting The Evaluation The Growth Of Children At Different Levels
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In light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.

The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.

The research also aims to classify these variables at each age level and highlight its moral role.

The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergart

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Investigation of the Effect of Curvature Ratio on Heat Transfer in Double Pipe Helical Heat Exchanger
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Different parameters of double pipe helical coil were investigation experimentally. Four coils were used; three with a curvature ratio (0.037, 0.031, and 0.028) and 11mm diameter of the inner tube while the fourth with 0.033 curvature ratio and 13 mm diameter of the inner tube. The hot water flow in the inner tube whereas the cold water flows in the annulus. The inlet temperatures of hot and cold water are 50 0C and 18 0C respectively. The inner mass flow rate ranges from 0.0167 to 0.0583 kg/s. The results show the Nusselt number increase with increase curvature ratio. The Nusselt number of the coil with 0.037 curvature ratio increases by approximately 12.3 % as compare with 0.028 curvature ratio. The results also r

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Systematic analysis of artistic work as an introduction to planning training for teaching art education to students of Sultan Qaboos University
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The current research aims to train students to take benefit of their studies to analyze and taste the artistic works as one of the most important components of the academic structure for students specializing in visual arts; then to activate this during training them the methods of teaching. Consequently, the capabilities of mind maps were employed as a tool that would be through freeing each student to analyze a model of artistic work and think about his analytical principles according to what he knows. Then, a start-up with a new stage revolves around the possibility of transforming this analysis into a teaching style by thinking about how the student would do. The same person who undertook the technical analysis should offer this work

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
الارهاب وتداعياتة على الامن والسلم الاجتماعي (دراسة ميدانية للعوائل المتضررة من الارهاب في مدينة بغداد )
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     تعد ظاهرة الارهاب المتزايدة في العالم من اخطر اشكال التهديدات الامنية التي تواجة الدول لانها تستهدف في جانب مهم منها امن واستقرارومستقبل مجتمعاتها لاسيما اذا جمع الفعل الارهابي بين مطامع واهداف القوى الخارجية التي لا تريد استخدام ادواتها المباشرة وانما بالاعتماد على                   محركات في خلق الازمات داخل الدول المستهدفة

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Publication Date
Thu Sep 11 2025
Journal Name
مجلة ميسان لعلوم التربية البدنية
دراسة تأثير المؤشرات الفسيولوجية على الأداء المهاري للاعبين ألعاب المضرب (التنس، الريشه الطائره وتنس الطاولة)
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تهدف هذه الدراسة إلى التعرف على تأثير المؤشرات الفسيولوجية على أداء الرياضيين في العاب المضرب (التنس، الريشة الطائرة، وتنس الطاولة)، مع التركيز على الجوانب المتعلقة بنظام الطاقة، الجهاز التنفسي، الدورة الدموية، والجهاز العصبي. تعتمد هذه الألعاب بشكل كبير على التوافق بين الأنظمة الفسيولوجية المختلفة لتحقيق الأداء الأمثل في التنس،بعبارة اخرى "التوافق بين الأنظمة الفسيولوجية المختلفة لتحقيق الأداء الأمثل ف

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Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Methods of forecasting demandOn the blood substanceApplied study at the National Blood Transfusion Center
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The current research deals with short term forecasting of demand on Blood material, and its' problem represented by increasing of forecast' errors in The National Center for Blood Transfusion because using inappropriate method of forecasting by Centers' management, represented with Naive Model. The importance of research represented by the great affect for forecasts accuracy on operational performance for health care organizations, and necessity of providing blood material with desired quantity and in suitable time. The literatures deal with subject of short term forecasting of demand with using the time series models in order to getting of accuracy results, because depending these models on data of last demand, that is being sta

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Publication Date
Sun Nov 19 2017
Journal Name
Iraqi Journal Of Laser
Sulfur Hexafluoride (SF6) Trace Gas Sensing using Modulated CO2 Laser Beam
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Photonic Crystal Fiber Interferometers (PCFIs) are widely used for sensing applications. This work presents the fabrication and the characterization of a relative humidity sensor based on a polymer-coated photonic crystal fiber that operates in a Mach- Zehnder Interferometer (MZI) transmission mode. The fabrication of the sensor involved splicing a short (1 cm) length of Photonic Crystal Fiber (PCF) between two single-mode fibers (SMF). It was then coated with a layer of agarose solution. Experimental results showed that a high humidity sensitivity of 29.37 pm/%RH was achieved within a measurement range of 27–95%RH. The sensor also showed good repeatability, small size, measurement accuracy and wide humidity range. The RH sensitivity o

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