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 D

The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

This paper deals with the nonlinear large-angle bending dynamic analysis of curved beams which investigated by modeling wave’s transmission along curved members. The approach depends on the wave propagation in one-dimensional structural element using the method of characteristics. The method of characteristics (MOC) is found to be a suitable method for idealizing the wave propagation inside structural systems. Timoshenko’s beam theory, which includes transverse shear deformation and rotary inertia effects, is adopted in the analysis. Only geometrical non-linearity is considered in this study and the material is assumed to be linearly elastic. Different boundary conditions and loading cases are examined.

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Gurney flap (GF) is well-known as one of the most attractive plain flaps because of the simple configuration and effectiveness in improving the lift of the airfoil. Many studies were conducted, but the effects of GF on the various airfoil types need to be further investigated. This study aimed to clarify the effect of GF in the case of the supercritical airfoil RAE2822. This research includes a steady, two-dimensional computational investigation carried out on the supercritical airfoil type RAE-2822 to analyze Gurney flap (GF) effects on the aerodynamic characteristics of this type of airfoil utilizing the Spalart-Allmaras turbulence model within the commercial software Fluent. The airfoil with the Gurney flap was analyz

Background: The high reactivity of hydrogen peroxide used in bleaching agents have raised important questions on their potential adverse effects on physical properties of restorative materials. The purpose of this in vitro study was to evaluate the effect of in-office bleaching agents on the microhardness of a new Silorane-based restorative material in comparison to methacrylate-based restorative material. Materials and method: Forty specimens of Filtek™ P90 (3M ESPE,USA) and Filtek™ Supreme XT (3M ESPE, USA) of (8mm diameter and 3m height) were prepared. All specimens were polished with Sof-Lex disks (3M ESPE, USA). All samples were rinsed and stored in incubator 37˚C for 24 hours in DDW. Ten sample of each material were subjected to

Research,s Summary The purpose of the research was to specify the standerd Levels for results of basketball for Iraqi young sters, Becuse there werenot the standerd Levels which related to the testings abilities of the players based on plying centers specially the physical abilities, This made weakness in arrangement and putting the suitable training studies for different age stadges which suitable with game ,s requirements, besides evaluation the performance of the plyers in common and the levels of the coachs train in special according to the scientific style. The researchers depended on (8) special testings of chossen physical abilities, These testings applied on the teams, young players for sharing clubs among excellent series of basket

The advancement of cement alternatives in the construction materials industry is fundamental to sustainable development. Geopolymer is the optimal substitute for ordinary Portland cement, which produces 80% less CO₂ emissions than ordinary Portland cement. Metakaolin was used as one of the raw materials in the geopolymerization process. This research examines the influence of three different percentages of sulfate (0.00038, 1.532, and 16.24) % in sand per molarity of NaOH on the compressive strength of metakaolin-based geopolymer mortar (MK-GPM). Samples were prepared with two different molarities (8M and 12M) and cured at room temperature. The best compressive strength value (56.98MPa) was recorded with 12M w