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

Beta-irradiation effects on the microstructure of LDPE samples have been investigated
using Positron Annihilation Lifetime Technique (PALT). These effects on the orthopositronium
(o-Ps) Lifetime t3, the free positron annihilation lifetime 2 t , the free-volume
hole size (Vh) and the free volume fraction (fh) were measured as functions of Beta
irradiation - dose up to a total dose of 30.28 kGy.
The results show that the values of t3, Vh and fh increase gradually with increasing Beta
dose up to a total dose of 1.289 kGy, and reach a maximum increment of 17.4%, 32.8% and
5.86%, respectively, while t2 reachs maximum increment of 211.9% at a total dose of 1.59
kGy. Above these doses, the values show nonlinear changes u

In this paper, the density of state (DOS) at Fe metal contact to Titanium dioxide semiconductor (TiO2) has been studied and investigated using quantum consideration approaches. The study and calculations of (DOS) depended on the orientation and driving energies. was a function of TiO2 and Fe materials' refractive index and dielectric constant. Attention has focused on the effect of on the characteristic of (DOS), which increased with the increasing of refractive index and dielectric constant of Fe metal and vice versa. The results of (DOS) and its relation with and values of system have been discussed. As for contact system is increased, (DOS) values increased at first, but the relation is disturbed later and transforms into an inve

Presupposition is the background belief that is known by both the speaker and the addressee, it is tied to particular words and aspects of the surface structure that act as linguistic triggers. The present study aims at investigating whether Iraqi fourth -year university students are able to recognize the English presuppositions through the meaning of these linguistic triggers .To fulfil the basic requirements of the study, the researcher has conducted a test . The results of the study have validated the hypothesis of the work and it is found that the linguistic triggers are important tools in recognizing presuppositions.    

When the flange of a reinforced concrete spandrel beam is in tension, current design codes and specifications enable a portion of the bonded flexure tension reinforcement to be distributed over an effective flange width. The flexural behavior of the RC L-shaped spandrel beam when reinforcement is laterally displaced in the tension flange is investigated experimentally and numerically in this work. Numerical analysis utilizing the finite element method is performed on discretized flanged beam models validated using experimentally verified L-shaped beam specimens to achieve study objectives. A parametric study was carried out to evaluate the influence of various factors on the beam’s flexure behavior. Results showed that

Land beyond the river has the attention of historians, especially travelers and geographers of its various regions under the Islamic Arab state. They antedate the social and economic aspects, including agriculture, industry and trade in their products and goods to other countries and urbanism, which we will address in our research

Background: Laser is a novel physical therapy technique used to treat various conditions, including wound healing, inhibition of bacterial growth, and postoperative wounds. High-power pulsed alexandrite laser therapy is one of the most prevalent forms of laser therapy, which is a noninvasive method for treating various pathological conditions, thereby enhancing functional capacities and quality of life. It is a modern medical and physiotherapeutic technology. Generally, the Alexandrite laser emits infrared light with a wavelength of 755 nm, allowing it to propagate and penetrate tissues. Objective: This study focused on the application of a high-power pulsed alexandrite laser in vitro to evaluate the effect of a pulsed alexandrite l

The mobile phone has become one of the most important in our days. The effects of waves from mobile base station may cause health effects on human. The aim of this work was to study the effect of radiofrequency (RF) emitted from mobile base station on the hemoglobin (Hb), packed cell (PCV), white blood cells (WBC) and liver enzymes activity including glutamic oxaloacetic transaminase (GOT), glutamic pyruvie transaminase (GPT) and Alkaline phosphatase (ALP). In this study the people divided into control group who living away from mobile base station and experimental group who living near to the mobile base station. The present result found there is no significant differences (P<0.05) in the Hb and PCV, but there was a significant increases (

This study was done at Al-Balad City Hospital on 60 diabetic patients (25 male and 35 female). The study included Fasting Blood Sugar and fungal diagnosis (systemic and superficial fungus). The results showed that the high concentration of blood sugar belonged to the group > 70 years among the diabetic patients with high significant differences in comparison with other groups P<0.001 . The result showed that percentage of female systemic fungus infection was higher than male systemic fungus infection ( female 63% and male 24%) and vice versa about superficial fungus infection (female 37% and male 76%) . Data showed that the percentage of nail fungus infection among female diabetic patients was higher than the percentage of male diabetic p

This research is represented by exploring the experience of "the theater of the oppressed" by (Augusto Boal) as an experiment that represents a different aesthetic pattern in the presentation of theatrical performance which is in contrast with the Aristotelian and Brechtian patterns, and as a result of the increasing problems of the individual in societies according to his needs and an attempt to express the suffering of human and the loss of his rights in general.
The research also tries to uncover the power of identification and the alienation of existence in the theater of the oppressed as that power, with its diversity of legal, legitimate, religious, political, economic and social capabilities has become a burden instead of being