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 an

The aim of this study is to understand the effect of addition carbon types on aluminum electrical conductivity which used three fillers of carbon reinforced aluminum at different weight fractions. The experimental results showed that electrical conductivity of aluminum was decreased by the addition all carbon types, also at low weight fraction of carbon black; it reached (4.53S/cm), whereas it was appeared highly increasing for each carbon fiber and synthetic graphite. At (45%) weight fraction the electrical conductivity was decreased to (4.36Scm) and (4.27Scm) for each carbon fiber and synthetic graphite, respectively. While it was reached to maximum value with carbon black. Hybrid composites were investigated also; the results exhibit tha

The study was conducted to investigate the effect of salinity of irrigation water on seeds quality and seedling growth characters for three oat cultivars (Shifaa, Hamel and Pimula) . It was carried oat in seed technology laboratory, field crops department, College of Agriculture, Baghdad University of Aljadiriya for period of tow years. Seeds of three oat cultivars (Shifaa, Hamel and Pimula) taken from a field experiment conducted during 2014-2015 and 2015-2016 irrigated with three salinity water levels (3, 6 and 9 dS.m-1 ) in addition to river water with salinity level of 1.164 dS.m-1 as control. Seeds were tested in laboratory experiments to estimate their quality, and completely randomized design with three replicates was used. Statistic

In the present work, asphaltenes and resins separated from emulsion samples collected from two Iraqi oil wells, Nafut Kana (Nk) and Basrah were used to study the emulsion stability. The effect of oil resins to asphaltene (R/A) ratio, pH of the aqueous phase, addition of paraffinic solvent (n-heptane), aromatic solvent (toluene), and blend of both (heptol) in various proportions on the stability of emulsions had been investigated. The conditions of experiments were specified as an agitation speed of 1000 rpm for 30 minutes, heating at 50 °C, and water content of 30%.  The results showed that as the R/A ratio increases, the emulsion will be unstable and the amount of water separated from emulsion increases. It was noticed that the em

The effect of water requirements in the cultivation and production of some vegetable crops (summer and winter) was studied in order to determine the importance of water during the different stages of growth in order to carry out the vital processes, as most of the physiological processes within plants in general are affected directly or indirectly by the presence of water, and the research has reached To the fact that moderate soil moisture is important in the germination of crops, as its decrease negatively affects the failure to germination, the failure to elongate peacocks, or the production of incomplete fruits. As for the increase of that moisture, it causes great damage to the vegetable crops, such as their exposure to diseases and pe

This study involved preparation of Graphene oxide (GO) and reduced graphene oxide (RGO) using Hummer method and chemical method respectively. These carbon nanomaterials were used as starting material to make novel functionalize with thiocarbohydrazide (TCH) which was prepared by reacting CS2 with hydrazine to form GO or RGO- 4-amino,5-substituted 1H,1,2,4 Triazole 5(4H) thion (ASTT) ,(GOT) and( RGOT) respectively via cyclocondensation reaction. Also MnO2 nanorod was prepared to form hybridized with GOT and RGOT. A commercial multiwall carbon nanotube (MWCNT) and functionalization with carboxylic groups' (f-MWCNT) and its nanocomposite with GOT were also prepared. All carbon nanomaterials were characterized with different techniques such as

This in vivo study was conducted to investigate the effect of different concentrations of ozonated water on experimentally skin infection with some of bacterial isolates (Pseudomonas aeruginosa and Staphylococcus aureus ) which Showed dermal infection in experimental animals after 48 hours of exposure to these Microorganisms. Results revealed that ozone has the power to accelerated the healing process depending on the perfect concentration of ozonated water used and the severity of infection & nature of causative agent , in which the recovering period was 7 days for the infection caused by P. aeruginosa and 5 day for S.aureus by using the concentration 60 µg/ml . Results also indicated in this study the stimulated effect of O