Preferred Language
Articles
/
PxeMTo4BVTCNdQwCE0Er
Impact of the electronic internal auditing based on IT governance to reduce auditing risk
...Show More Authors

This paper analysed the effect of electronic internal auditing (EIA) based on the Control Objectives for Information and Related Technologies (COBIT) framework. Organisations must implement an up-to-date accounting information system (AIS) capable of meeting their auditing requirements. Electronic audit risk (compliance assessment, control assurance, and risk assessment) is a development by Weidenmier and Ramamoorti (2006) to improve AIS. In order to fulfil the study’s objectives, a questionnaire was prepared and distributed to a sample comprising 120 employees. The employees were financial managers, internal auditors, and workers involved in the company’s information security departments in the General Company for Electricity Distribution (GCBED) of Baghdad, owned by the Iraqi federal government. The Statistical Package for the Social Sciences (SPSS) software was employed to analyse the data and hypotheses. The study concluded that there is a substantial effect on the performance of EIA depending on the COBIT framework in reducing electronic audit risk in GCBED. According to the findings, additional research should be undertaken to improve efficiency, accounting control efficiency, and asset protection programs to lessen audit risk.

Scopus Crossref
View Publication
Publication Date
Mon Jan 01 2018
Journal Name
African Journal Of Hospitality, Tourism And Leisure
An analytical study of the strategic flexibility variation as a function of the dynamic capabilities based on supply chain management (Case study: The General Petroleum Products Distribution Company in Baghdad)
...Show More Authors

Scopus (9)
Scopus
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic government and its effect in reducing Management Corruption: دراسة استطلاعية في دائرة المرور العامة (الإجازات)
...Show More Authors

In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

... Show More
View Publication Preview PDF
Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Engineering
Values and technology in architecture - the impact and vulnerability
...Show More Authors

Technology is an important factor for achieving architecture as an impact and vulnerability. It represents one of the significant elements in creating the intellectual framework, as well as having its own intellectual breakdown, while values constitute the most important and obviously factor of the community's intellectual. Research aims was determined accordingly by: investigating the role and impact of values and their relationship to technology in architecture.

In this context, the research investigated values and technology in architecture, through discussing their aspects and dimensions in architecture. In the context of values, the research discussed their concept and the related ones to have a concrete def

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 08 2024
Journal Name
Al-academy
Designing a module in light of cognitive learning theories and their impact on the achievement of students of the Department of Art Education and their motivation in learning the subject of aesthetics.
...Show More Authors

This research aims to:
1 – Make a proposed module for (aesthetics) for the second stage - Department of Art Education under education theories.
2 - Verification from the effect of the proposed module on student achievement and motivation towards learning aesthetics material.
To verification the second goal we wording these two hypotheses:
1- There are no individual differences with statistically significant at level (0.05) between the student's scores average. (Experimental group ) who studied according to the proposed module and the average student's scores (control group) who studied in the usual way for the achievement test for the Aesthetics material.
2- There are no individual differences with statistically signifi

... Show More
View Publication Preview PDF
Publication Date
Sun May 01 2016
Journal Name
Journal Of Pharmaceutical, Chemical And Biological Sciences
Review on: Vaginitis. A problem to be solved!!
...Show More Authors

Candida is the scientific name for yeast. It is a fungus that lives almost everywhere, including in human body. Usually, the immune system keeps yeast under control. If the individual is sick or taking antibiotics, it can multiply and cause an infection. Yeast infections affect different parts of the body in different ways including thrush is a yeast infection that causes white patches in oral cavity ,Candida esophagitis is thrush that spreads to esophagus, women can get vaginal yeast infections,(vaginitis) causing itchiness, pain and discharge, yeast infections of the skin cause itching and rashes ,yeast infections in bloodstream can be life-threatening . The current review article will concentrate on vaginal infection (vaginitis), project

... Show More
Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
SOME RESULTS ON T_PURE SUBMODULES RELATED TO SUBMODULE
...Show More Authors
Abstract<p>The aim of this work is studying many concepts of a pure submodule related to sub-module L and introducing the two concepts, T_pure submodule related to submodule and the crossing property of T_pure related to submodule. Another characterizations and study some properties of this concept.</p>
View Publication
Scopus Crossref
Publication Date
Wed Nov 13 2024
Journal Name
Innovation And Technological Advances For Sustainability
Ecofriendly method to control fusarium wilt on tomato
...Show More Authors

Fusarium wilt causes economic losses on tomatoes every year. Thus, a variety of chemicals have been used to combat the disease. Pesticides have been effective in managing the disease, but they keep damaging the environment. Recently, eco-friendly approaches have been used to control plant diseases. This study aimed to achieve an environmentally safe solution using biological agents to induce systemic resistance in tomato plants to control Fusarium wilt disease caused by Fusarium oxysporum f.sp. lycopersici (FOL) in the greenhouse. The pathogen (FOL) has been molecularly confirmed and the biological agents have been isolated from the Iraqi environment. The effectiveness of the biological agents has been tested and confirmed. Results showed t

... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Some Results on Pure Submodules Relative to Submodule
...Show More Authors

Let R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.

View Publication Preview PDF
Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Memorizing the Holy Quran and its Impact on Child's Language: سالم بن غرم الله بن محمد الزهراني/ جامعة ام القرى - السعودية
...Show More Authors

في هذا العصر - الذي داهمت في الأخطار لغة الفصاحة والبيان - يبقى القرآن الكريم أعظم حافظ للغة السليمة ، وأكبر معين لأهلها للحفاظ على ثرائها وبلاغتها ، فهي باقية ببقائه ما بقي الليل والنهار .

وهذا البحث يدور حول حفظ القرآن الكريم وأثره على لغة الطفل، ويتكون من مقدمة : وفيها بيان أهمية الموضوع ، وخطة البحث ، ومنهجه، وثلاثة مباحث:

المبحث الأول : فضل حفظ القرآن الكريم ، وفوائد حفظه إجمالاً ، والمبحث الثاني :

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting standards, audit and finances in control On agricultural activity to achieve sustainable development
...Show More Authors

The agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf

... Show More
View Publication Preview PDF
Crossref