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jeasiq-458
Practice of Continuous Auditing in accordance with Technology Acceptance Model: An analytical study of a sample of the Iraqi auditing Offices
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Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variables of our proposal model. By using the electronic questionnaire that sent by email to the sample of auditors, data has been collected and then analyzed using the structural equation modeling (SEM) in (SPSS21). The paper has reached several conclusions and suggestions, the most important of which: most of the auditors believe that the computerized system in their firms and offices have a great role in the benefits that they receive in the case of continuous audit rather than traditional audit. This role will not grow unless it employ the secure communications and sync with the clients as well as the auditor's experience in a professionalism using and managing that system and not be less than professional experience in the field of auditing. There is also a need to create a new radical perception and thought for those who interested in developing and practicing the audit profession about the importance of activating and embracing the continuous reports environment. Where this perception and thought are necessary for ensure the adoption of CA, which is based on increasing the value-added to the services that is provided to clients in that environment.

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Publication Date
Tue Jan 25 2011
Journal Name
Journal Of Cellular Biochemistry
Phytoestrogens directly inhibit TNF-α-induced bone resorption in RAW264.7 cells by suppressing c-fos-induced NFATc1 expression
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TNF-α-induced osteoclastogenesis is central to post-menopausal and inflammatory bone loss, however, the effect of phytoestrogens on TNF-α-induced bone resorption has not been studied. The phytoestrogens genistein, daidzein, and coumestrol directly suppressed TNF-α-induced osteoclastogenesis and bone resorption. TRAP positive osteoclast formation and resorption area were significantly reduced by genistein (10(-7) M), daidzein (10(-5) M), and coumestrol (10(-7) M), which was prevented by the estrogen antagonist ICI 182,780. TRAP expression in mature TNF-α-induced osteoclasts was also significantly reduced by these phytoestrogen concentrations. In addition, in the presence of ICI 182,780 genistein and coumestrol (10(-5) -10(-6) M) augmente

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Publication Date
Sat Jul 30 2016
Journal Name
Hepatology
Farnesoid X receptor activation increases reverse cholesterol transport by modulating bile acid composition and cholesterol absorption in mice
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Activation of farnesoid X receptor (FXR) markedly attenuates development of atherosclerosis in animal models. However, the underlying mechanism is not well elucidated. Here, we show that the FXR agonist, obeticholic acid (OCA), increases fecal cholesterol excretion and macrophage reverse cholesterol transport (RCT) dependent on activation of hepatic FXR. OCA does not increase biliary cholesterol secretion, but inhibits intestinal cholesterol absorption. OCA markedly inhibits hepatic cholesterol 7α‐hydroxylase (Cyp7a1) and sterol 12α‐hydroxylase (Cyp8b1) partly through inducing small heterodimer partner, leading to reduced bile acid pool size and al

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Securing Physical Layer for FHSS Communication System Using Code andPhase Hopping Techniques in CDMA, System Design and Implementation
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The Frequency-hopping Spread Spectrum (FHSS) systems and techniques are using in military and civilianradar recently and in the communication system for securing the information on wireless communications link channels, for example in the Wi-Fi 8.02.X IEEE using multiple number bandwidth and frequencies in the wireless channel in order to hopping on them for increasing the security level during the broadcast, but nowadays FHSS problem, which is, any Smart Software Defined Radio (S-SDR) can easily detect a wireless signal at the transmitter and the receiver for the hopping sequence in both of these, then duplicate this sequence in order to hack the signal on both transmitter and receiver messages using the order of the se

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Efficient Task Scheduling Approach in Edge-Cloud Continuum based on Flower Pollination and Improved Shuffled Frog Leaping Algorithm
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The rise of edge-cloud continuum computing is a result of the growing significance of edge computing, which has become a complementary or substitute option for traditional cloud services. The convergence of networking and computers presents a notable challenge due to their distinct historical development. Task scheduling is a major challenge in the context of edge-cloud continuum computing. The selection of the execution location of tasks, is crucial in meeting the quality-of-service (QoS) requirements of applications. An efficient scheduling strategy for distributing workloads among virtual machines in the edge-cloud continuum data center is mandatory to ensure the fulfilment of QoS requirements for both customer and service provider. E

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Publication Date
Thu Jul 01 2021
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Blood donors appointment booking and managing system using PC and mobile web browsers in current pandemic (COVID-19)
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<span>Blood donation is the main source of blood resources in the blood banks which is required in the hospitals for everyday operations and blood compensation for the patients. In special cases, the patients require fresh blood for compensation such as in the case of major operations and similar situations. Moreover, plasma transfusions are vital in the current pandemic of coronavirus disease (COVID-19). In this paper, we have proposed a donation system that manages the appointments between the donors and the patient in the case of fresh blood donation is required. The website is designed using the Bootstrap technology to provide suitable access using the PC or the smart phones web browser. The website contains large database

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Publication Date
Thu Dec 01 2016
Journal Name
Iraqi Journal Of Science
Callus Induction and Proliferation as Affected by EMS and UV-B Mutagens in Rice (Oryza sativa L.) Genotypes
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Seeds of the two rice genotypes namely Amber 33 (A33) and Amber Baghdad (AB) were divided into two groups; the first was presoaked in different concentrations of ethyl methane sulphonate (EMS) as chemical mutagen for different duration times (3, 6 and 12) hrs, and the other was exposed to different exposure times of ultra violate (UV-B) radiation (280-320 nm) as physical mutagen for different times (20, 40 and 60) min at room temperature. Treated and non-treated seeds were transferred into the callus induction medium containing 2.5 mg/L 2,4- dichlorophenoxy acetic acid (2,4-D) and 0.5 mg/L benzyl adenine (BA) under aseptic conditions. Calli were divided into two groups the first was treated with several EMS concentrations (0.0, 0.50. 1.0, 1

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Publication Date
Sun Nov 09 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Caries experience and salivary physicochemical characteristics among overweight intermediate school females aged 13-15 years in Babylon – Iraq
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Background: Obesity is a serious public health concern that has reached epidemic proportions; the prevalence, as well as the severity of obesity in adolescents is increasing at an alarming rate. A close relationship was found between weight status and dental caries. Thus this research aimed to assess the prevalence and severity of dental caries among overweight adolescent females in relation to physicochemical characteristics of stimulated whole saliva in comparison with normal weight adolescent females. Materials and methods: The total sample involved for nutritional status assessment is composed of 2678 females aged 13-15 years. This was performed using Body Mass Index specific for age and gender according to CDC growth chart (2000). The

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Publication Date
Wed Feb 01 2012
Journal Name
Journal Of Physical Education
Standard degrees for tests results to some physical abilities and defense rebound for tall players in basketball school
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The test considers from important methods and tools when we using the evaluation because it is a basic role in diagnosis & classification & motive & selection &guiding &prediction and the problem was formatted in some questions like ( what is physical variables that tall players needs n the game and effect on the game ? what is the tests that measures these variables also the defense rebound variable and is there a references standard specialized in that ?) , the aims of research represented by knowing to some physical abilities for tall players in basketball school and their tests and putting new tests to measure defense rebound to one player and tow tall players also limiting the standards degrees ( modified un following method ) to resul

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Using PCR and Gel Electrophoresis Techniques to Molecular Confirm and Detection for Flowering Gene Presence in Maize Hybrids
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Abstract<p>The laboratory experiment was conducted in the laboratories of the Musayyib Bridge Company for Molecular Analyzes in the year 2021-2022 to study the molecular analysis of the inbreed lines and their hybrids F1 to estimate the genetic variation at the level of DNA shown by the selected pure inbreed lines and the resulting hybrids F1 of the flowering gene. Five pure inbreed lines of maize were selected (ZA17WR) Late, ZM74, Late, ZM19, Early ZM49WZ (Zi17WZ, Late, ZM49W3E) and their resulting hybrids, according to the study objective, from fifteen different inbreed lines with flowering time. The five inbreed lines were planted for four seasons (spring and fall 2019) and (spring and fall 2</p> ... Show More
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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
β- catenin Expression and Its Relation to Bryne’s Invasive Grading System in Oral Squamous Cell Carcinoma
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Background: Invasion in oral cancer involves alterations in cell-cell and cell-matrix interactions that accompanied by loss of cell adhesion. Catenins stabilize cellular adherence junctions by binding to E-cadherin, which further mediates cell-cell adhesion and regulates proliferation and differentiation of epithelial cells. The Wnt/β-catenin pathway is one of the major signaling pathways in cell proliferation, oncogenesis, and epithelial-mesenchymal transition. Aims of the study: to detect immunohistochemical distribution pattern and different subcellular localization of β-catenin in oral squamous cell carcinoma and relate such expression to Bryne’s invasive grading system. Materials and Methods: This study included 30 paraffi

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