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

<span lang="EN-US">Proper employment of Hybrid Wind/ PV system is often implemented near the load, and it is linked with the grid to study dynamic stability analysis. Generally, instability is because of sudden load demand variant and variant in renewable sources generation. As well as, weather variation creates several factors that affect the operation of the integrated hybrid system. So this paper introduces output result of a PV /wind via power electronic technique; DC chopper; that is linked to Iraqi power system to promote the facilitating achievement of Wind/ PV voltage. Moreover, PSS/E is used to study dynamic power stability for hybrid system which is attached to an effective region of Iraqi Network. The hybrid system

This paper describes a practical study on the impact of learning's partners, Bluetooth Broadcasting system, interactive board, Real – time response system, notepad, free internet access, computer based examination, and interaction classroom, etc, had on undergraduate student performance, achievement and involving with lectures. The goal of this study is to test the hypothesis that the use of such learning techniques, tools, and strategies to improve student learning especially among the poorest performing students. Also, it gives some kind of practical comparison between the traditional way and interactive way of learning in terms of lectures time, number of tests, types of tests, student's scores, and student's involving with lectures

Several previous investigations and studies utilized silica fume (SF) or (micro silica) particles as supplementary cementitious material added as a substitute to cement-based mortars and their effect on the overall properties, especially on physical properties, strength properties, and mechanical properties. This study investigated the impact of the inclusion of silica fume (SF) particles on the residual compressive strengths and microstructure properties of cement-based mortars exposed to severe conditions of elevated temperatures. The prepared specimens were tested and subjected to 25, 250, 450, 600, and 900 °C. Their residual compressive strengths and microstructure were evaluated and compared with control samples (C

Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

The e-news is one of the most important journalistic arts in new media (the Internet). The process of telling the story by the journalist is an important aspect of the communicative process between the users of the internet and the reporter. The electronic news is characterized by having text, fixed images, animations, videos and sound. All these give greater vitality to the communicative process and increase the semiotic dimensions. Also, it makes the narrative process more distinctive and embodied of the elements of the event. This research studies all these aspects and tries to show the distinction between the semiotics of narration and the electronic news.

  There are many researches deals with constructing an efficient solutions for real problem having Multi - objective confronted with each others. In this paper we construct a decision for Multi – objectives based on building a mathematical model formulating a unique objective function by combining the confronted objectives functions. Also we are presented some theories concerning this problem. Areal application problem has been presented to show the efficiency of the performance of our model and the method. Finally we obtained some results by randomly generating some problems.

The research aims at evaluating the illustrations images and determining the availability of good image standards in the illustrations images of the content of the second intermediate stage computer's book for the academic year (2019-2020) as seen by computer teachers. The sample was randomly selected, (30) teachers who are actually teaching the subject in schools within the geographical area of the province of Baghdad (Karkh III). To achieve this goal, ten standards were identified: scientific accuracy, suitability for the level of students, image clarity, image freshness, quality of coloring, suitability of its location of the subject, Matching their content glimpsed, The subject matter is appropriate in terms of area, matching its tit

The aim of this paper is to approximate multidimensional functions f∈C(R^s) by developing a new type of Feedforward neural networks (FFNS) which we called it Greedy ridge function neural networks (GRGFNNS). Also, we introduce a modification to the greedy algorithm which is used to train the greedy ridge function neural networks. An error bound are introduced in Sobolov space. Finally, a comparison was made between the three algorithms (modified greedy algorithm, Backpropagation algorithm and the result in [1]).