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

BixSb2-xTe3 alloys with different ratios of Bi (x=0, 0.1, 0.3, 0.5, and 2) have been prepared, Thin films of these alloys were prepared using thermal evaporation method under vacuum of 10-5 Torr on glass substrates at room temperature with different deposition rate (0.16, 0.5, 0.83) nm/sec for thickness (100, 300, 500) respectively. The X–ray diffraction measurements for BixSb2-xTe3 bulk and thin films indicate the polycrystalline structure with a strong intensity of peak of plane (015) preferred orientation with additional peaks, (0015) and (1010 ) reflections planes, which is meaning that all films present a very good texture along the (015) plane axis at different intensities for each thin film for different thickness. AFM measureme

Abstract : Tin oxide SnO2 films were prepared by atmospheric chemical vapor deposition (APCVD) technique. Our study focus on prepare SnO2 films by using capillary tube as deposition nozzle and the effect of these tubes on the structural properties and optical properties of the prepared samples. X-ray diffraction (XRD) was employed to find the crystallite size. (XRD) studies show that the structure of a thin films changes from polycrystalline to amorphous by increasing the number of capillary tubes used in sample preparation. Maximum transmission can be measured is (95%) at three capillary tube. (AFM) where use to analyze the morphology of the tin oxides surface. Roughness and average grain size for different number of capillary tubes have b

Quantum dots (QDs) can be defined as nanoparticles (NPs) in which the movement of charge carriers is restricted in all directions. CdTe QDs are one of the most important semiconducting crystals among other various types where it has a direct energy gap of about 1.53 eV. The aim of this study is to exaine the optical and structural properties of the 3MPA capped CdTe QDs. The preparation method was based on the work of Ncapayi et al. for preparing 3MPA CdTe QDs, and hen, the same way was treated as by Ahmed et al. via hydrothermal method by using an autoclave at the same temperature but at a different reaction time. The direct optical energy gap of CdTe QDs is between 2.29 eV and 2.50 eV. The FTIR results confirmed the covalent bonding betwee

The heat transfer and flow resistance characteristics for air flow cross over circular finned tube heat exchanger has been studied numerically and experimentally. The purpose of the study was to improve the heat transfer characteristics of an annular finned-tube heat exchanger for better performance. The study has concentrated on the effect of the number of perforations and perforations shapes on the heat transfer and pressure drop across a staggered finned tube heat exchanger. The Numerical part of present study has been performed using ANSYS Fluent 14.5 using SST Turbulent model, while the experimental study consist from a test rig with different models of heat exchangers and all required measurement devices were build

Steady natural convection in a square enclosure with wall length (L= 20 cm) partially filled by saturated porous medium with same fluid (lower layer) and air (upper layer) is investigated. The conceptual study of the achievements of the heat transfer is performed under effects of bottom heating by constant heat flux (q=150,300,450,600W/m2 ) for three heaters size (0.2,0.14,0.07)m with symmetrically cooling with constant temperature on two vertical walls and adiabatic top wall. The relevant filled studied parameters are four different porous medium heights (Hp=0.25L,0.5L, 0.75L, L), Darcey number (Da1) 3.025×10-8 and (Da2) 8.852×10-4 ) and Rayleigh number range (60.354 - 241.41), (1.304×106 – 5.2166×106 ) for Da1 and Da2 cases respecti

In this study Isolated Pathogenic bacteria which causes Tonsillitis in Children with ages between 3-17 years. They are admitted to Central Children Hospital (Al-Karch) and Ebn-Albalady Hospital (Al-Rusafa). 200 cases were collected which include 120 Male and 80 Female. The result of the recent study shows that the isolation percentage was 40% from Male and 35% from Female. In this study Fifty six isolated were Identified, 20 were ?-hemolytic Streptococcus which was Streptococcus pyogenes, formed (36%) from all isolated.6 Pathogenic bacteria were ?- hemolytic Streptococcus which was Streptococcus pneumoniae formed (11%). The number of Moraxella catarrhalis bacteria was 12 formed (21%), the number of Haemophilus influenzae was 1

Present study was conducted in order to assess Slabiaat water quality by measuring some physical and chemical factors of river water, the study included a choice of three stations along of Slabiaat River in Samawa city, water samples collected a monthly during the period from September 2013 August 2014. The study involved measuring the Air & water temperatures, pH, Electrical conductivity, Total dissolved solids, Dissolved oxygen, Total hardness, calcium hardness, magnesium, turbidity, and some types of bacteria in River water. The study results showed that the values of air & water temperatures have ranged between (20.1-36.6)?C , (10-21.8) in Slabiaat River, respectively . pH values ranged between (6.6-8.7). Electrical conductivity in

     Yohimbine is actually confirmed in the United States to be utilized for erectile dysfunction; and recently such drug has become commonly used in body-building communities for its presumed lipolytic and sympathomimetic effects. But ingestion of such drug can bring about epileptic neurotoxic effects.

Many antiepileptic drugs can be utilized to counteract myoclonic seizure; furthermore, diazepam can be used to oppose such type of seizure; in addition, surrogate therapeutic options such as omega 3 may also be utilized.  

In this study, twenty-four (24) mice of both sexes weighing 20-25g were randomly-allocated into 4 groups (6 animals each group) as follows: Group I-