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Cyber security technology and the reflection of its application on the quality of financial reports: An exploratory study of a sample of internal and external auditors
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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 any electronic attacks. This study concluded with the following conclusions: There is an impact on the privacy of customer data, risk management, and that the privacy of customer data had the greatest impact on the quality of financial reports.

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Publication Date
Tue May 11 2021
Journal Name
Research J. Pharm. And Tech
Association of Serum Renal Function Levels with Heart Failure Disease in Iraqi Patients
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Renal function tests are commonly used in clinical practice to look for renal disease, the most common includes the serum urea, uric acid and creatinine. Heart failure patients have a higher incidence of renal function test abnormalities than individuals who do not have heart failure disease. Fifty subjects of adults (male) were divided in to two groups, 25 subjects (healthy) as control (group1) and 25 subjects with heart failure (group 2). Our results indicate that serum uric acid, urea, and creatinine values were significantly elevated (P≤0.05) in patients group (2) compared with healthy group (1). The results also showed, the effect of age categories on uric acid blood urea nitrogen and creatinine values (P≤0.05) and there were no si

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Scopus (2)
Scopus
Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
K. wire fixation versus conservative treatment of closed displaced intra-articular calcaneal fractures
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Background: Calcaneus is a spongy cancellous bone with rich blood supply , its fracture heals more rapidly providing no occurrence of infection and soft tissue injury around ,no gross malposition of fragments. The associated pain leads to a major impairment in life quality. The aim of treatment for calcaneal fractures is the decrease of pain and rebuilding of walking ability for patients with normal foot shape and the ability to wear normal foot wear. To reduce complications, a minimally invasive technique for the treatment of displaced intra-articular fractures of the calcaneus was preferred to use.

The purpose of this study was to determine whether the closed reduction and percutaneous K. wire fixation of displ

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Calculations of Signal to Noise Ratio (SNR) for Free Space Optical Communication Systems
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In this paper, we calculate and measure the SNR theoretically and experimental for digital full duplex optical communication systems for different ranges in free space, the system consists of transmitter and receiver in each side. The semiconductor laser (pointer) was used as a carrier wave in free space with the specification is 5mW power and 650nm wavelength. The type of optical detector was used a PIN with area 1mm2 and responsively 0.4A/W for this wavelength. The results show a high quality optical communication system for different range from (300-1300)m with different bit rat (60-140)kbit/sec is achieved with best values of the signal to noise ratio (SNR).

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of The Mechanical Behavior Of Materials
Efficiency of CFRP torsional strengthening technique for L-shaped spandrel reinforced concrete beams
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Abstract<p>The present study aims to get experimentally a deeper understanding of the efficiency of carbon fiber-reinforced polymer (CFRP) sheets applied to improve the torsional behavior of L-shaped reinforced concrete spandrel beams in which their ledges were loaded in two stages under monotonic loading. An experimental program was conducted on spandrel beams considering different key parameters including the cross-sectional aspect ratio (<italic>i.e.</italic>, web height/web thickness), and the availability of the CFRP strengthening system. The ledge of the spandrel beams was exposed during testing to a very high eccentric load, which was transferred to the web of the spandrel beam </p> ... Show More
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Crossref (5)
Crossref
Publication Date
Thu Sep 06 2018
Journal Name
Digest Journal Of Nanomaterials And Biostructures
HIGHER PHOTO SENSITIVITY OF Co-Y-OXIDE NANO STRUCTURE SYNTHESIZED BY HYDROTHERMAL METHOD
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In this work, Co-Y-oxide Nano Structure is successfully synthesized via hydrothermal method. The XRD analysis, SEM analysis, optical, electrical and photo sensing properties have been investigated for Co3O4 and Co-Y-oxide thin films. The X-ray diffraction (XRD) analysis reveals that all films are polycrystalline in nature, having cubic structure. The SEM images of thin films clearly indicates that Co3O4 possesses nanosphere like structure and flower like for Co-Y-oxide. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc equation and it increases for Co-Y-oxide. The photo sensing properties of thin films are investigated as a function of time at different wavelengths to

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Scopus (4)
Scopus
Publication Date
Wed Apr 10 2013
Journal Name
Journal Of Materials Science And Engineering
Energy Transfer of Rhodamine110-Oxazine1 Mixtures Encapsulated in Glass Like Silica Xerogel Matrices
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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Science
Land cover change detection of Baghdad city using multi-spectral remote sensing imagery
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Publication Date
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Primary School Science Teachers' Knowledge towards Health Promotion in Baghdad City
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Objective: Assessment of primary schools science teachers' knowledge towards health promotion in Baghdad City.
Methodology: A descriptive study was conducted at (100) primary school at Al-Rasafa, and Al-Karkh sectors in
Baghdad City, from November 29th 2007 to January 20th 2009. A probability stratified random sample of (100)
teachers who teach science subject was selected, and had at least one year of employment in the teaching field. A
questionnaire format was used which was consisted of (2) parts. The overall number of the items included in the
questionnaire were (205) items. The first part was related to the demographic data of the teachers, the second part
(six sections) was concerned with teachers' knowledge about

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Publication Date
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
HELMINTH PARASITIC FAUNA OF AQUATIC BIRDS IN BAHR AL-NAJAF DEPRESSION, MID IRAQ
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For two years, from January 1995 till December 1996, a survey on helminth parasites of aquatic birds of Bahr Al-Najaf depression, mid Iraq, was achieved. A total of 663 birds, belonging to 11 species, were captured and examined for helminth parasites. These birds were infected with seven trematodes (Notocotylus gibbus, Cyclocoelum mutabile, Echinostoma chloropodis, Patagifer parvispinosus, Psilochasmus oxyurus, Diplostomum spathaceum and Apharyngostrigea cornu), seven cestodes (Paricterotaenia porosa, Dicranotaenia tsengi, Diorchis brevis, D. inflatus, Tatria acanthorhyncha, T. decacantha and Diplophallus polymorphus) and four nematodes (Capillaria sp., Eustrongylides tubifex, Con

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Publication Date
Thu Jun 30 2011
Journal Name
Al-khwarizmi Engineering Journal
Performance Improvement of Neural Network Based RLS Channel Estimators in MIMO-OFDM Systems
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The objective of this study was tointroduce a recursive least squares (RLS) parameter estimatorenhanced by using a neural network (NN) to facilitate the computing of a bit error rate (BER) (error reduction) during channels estimation of a multiple input-multiple output orthogonal frequency division multiplexing (MIMO-OFDM) system over a Rayleigh multipath fading channel.Recursive least square is an efficient approach to neural network training:first, the neural network estimator learns to adapt to the channel variations then it estimates the channel frequency response. Simulation results show that the proposed method has better performance compared to the conventional methods least square (LS) and the original RLS and it is more robust a

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