The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

This study aimed to assess orthodontic postgraduate students’ use of social media during the COVID-19 lockdown. Ninety-four postgraduate students (67 master’s students and 27 doctoral students) were enrolled in the study and asked to fill in an online questionnaire by answering questions regarding their use of social media during the COVID-19 lockdown. The frequency distributions and percentages were calculated using SPSS software. The results showed that 99% of the students used social media. The most frequently used type of social media was Facebook, 94%, followed by YouTube, 78%, and Instagram, 65%, while Twitter and Linkedin were used less, and no one used Blogger. About 63% of the students used elements of social media to l

Finding the shortest route in wireless mesh networks is an important aspect. Many techniques are used to solve this problem like dynamic programming, evolutionary algorithms, weighted-sum techniques, and others. In this paper, we use dynamic programming techniques to find the shortest path in wireless mesh networks due to their generality, reduction of complexity and facilitation of numerical computation, simplicity in incorporating constraints, and their onformity to the stochastic nature of some problems. The routing problem is a multi-objective optimization problem with some constraints such as path capacity and end-to-end delay. Single-constraint routing problems and solutions using Dijkstra, Bellman-Ford, and Floyd-Warshall algorith

the first part of the research involves investigate the aspect of the radiation superposed on the one bright soliton pulse propagated on ideal single mode

In Incremental sheet metal forming process, one important step is to produce tool path, an
accurate tool path is one of the main challenge of incremental sheet metal forming
process. Various factors should be considered prior to generation of the tool path i.e.
mechanical properties of sheet metal, the holding mechanism, tool speed, feed rate and
tool size. In this work investigation studies have been carried out to find the different tool
path strategies to control the twist effect in the final product manufactured by single point
incremental sheet metal forming (SPIF), an adaptive tool path strategy was proposed and
examined for several Aluminum conical models. The comparison of the proposed tool path with t

This study investigates the factors that led to the outbreak of protest movements in Sudan, since Sudan’s independence in 1956 until December 2018. The study aims to identify the role of protests in bringing about political and social transformations in Sudan, besides identifying the factors that help in the success or failure of the governments that resulted from those protests, with special emphasis on the challenges of the government of the 2018 revolution. The main results of the study reveal that the December 2018 protests are the largest in term of numbers, and witness huge participation of youth and women, and the slogans raised were national and comprehensive. However, the challenges that the transitional government is going th

The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n