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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
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Conversion of Glucose into 5-hydroxymethyl furfural over Spent Dry Batteries as Catalysts
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Biomass is a popular renewable carbon source because it has a lot of potential as a substitute for scarce fossil fuels and has been used to make essential compounds like 5-hydroxymethylfurfural (HMF). One of the main components of biomass, glucose, has been extensively studied as a precursor for the production of HMF. Several efforts have been made to find efficient and repeatable procedures for the synthesis of HMF, a chemical platform used in the manufacturing of fuels and other high-value compounds. Sulfonated graphite (SG) was produced from spent dry batteries and utilized as a catalyst to convert glucose to 5-hydroxymethylfurfural (HMF). Temperature, reaction time, and catalyst loading were the variables studied. When dimethyl sulfo

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Publication Date
Fri Sep 04 2020
Journal Name
Al-kindy College Medical Journal
Epidemiological Characteristics of Animal Bite Cases Recorded by Case based Surveillance in Iraq 2012
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Background: Animal bite is one of the public health problems all over the world, especially in poor countries. Animal bites have an impact on human health due to rabies disease, which is a viral transmitted disease from animal to human with a high mortality rate.
Objective: To determine the epidemiological characteristics of animal bite cases by person, time, and place.
Method: Descriptive cross sectional study was done by reviewing cases caused by animal bites., Data including the demographic characteristics of age, gender, occupation, site of bite, and attending health institutions searching treatment were all included.
Results: There were 11600 animal bite cases. Most of bites caused by stray dogs 11577(99.8%), and the males

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical And Cellular Archives
Expression of ebv latent membrane protein 1 (LMP1) in Iraqi women with cervical carcinoma
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The design of this paper is to find the possible correlation of Epstein Barr virus infection ina group of Iraqi women with cervical carcinoma though detection of Latent Membrane Protein 1 (LMP1) in these cervical tissues. Paraffinized blocks of two groups were included. The first sample of 30 cervical carcinomatous tissues and 15 biopsies from an apparently normal cervical tissues. All the samples were sectioned on a positive charged slides with 4 mm – thickness then submitted for immunohistochemical (IHC) staining to detect viral LMP1 expression. Sixty three percentage (19 out of 30) of the studies group showed positive overexpression as shown in with a significant association of the expression with cervical cancer with a significant ass

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Publication Date
Mon Jan 01 2024
Journal Name
International Journal Of Hydrogen Energy
Modeling of electrocatalytic hydrogen evolution via high voltage alkaline electrolyzer with different nano-electrocatalysts
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Publication Date
Thu Dec 01 2022
Journal Name
Structural Concrete
Enhancement of RC T‐beams toughness using laced stirrups reinforcement for blast response predictions
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Publication Date
Thu Sep 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Investigation of several heavy metals in Al-Saddah agricultural drainage in Hilla city /Iraq
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Abstract<p>This study was done to determine the concentration of several heavy metals in the water of Al-Saddah agricultural drainage in Al-Saddah District in Babylon Province/Iraq. The concentrations of six heavy metals were measured (Pb, Cd, Cu, Hg, Fe, Zn). It was found that Pb concentration ranged from 0.06 mg/L at St.2 in autumn to 0.13 mg/L at St.2 in winter. Fe concentrations ranged from 0.04 mg/L at St.2 in autumn and winter to 0.41 at St.2 in Summer. Cd concentrations ranged from 0.008 mg/L at St.2 in summer to 0.05 mg/L at St.2 in winter. Cu concentrations ranged from 0.01 mg/L at St.1 in both autumn and winter to 0.63 mg/L at St.2 in winter. Hg concentrations was ranged from 0.002 mg/</p> ... Show More
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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Role of Bathyplectes curulionis (Thomson) (Hymenoptera : Ichneumoidae) in controlling alfalfa weevil in central Iraq
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Bathyplectes curcurlionis (Thomson) is the sole parasitoid encountered in west Baghdad parasitising larvae of alfalfa weevil Hypera postica (GylIenhal). Percent of parasitisation did not exceed 8% in 1989 and 1990 and overall rate of parasitisation was 5%. Additional reduction in percent of parasitisation caused by presence of the fungal pathogen Erynia phytonomi. High survival percent of weevil's larvae under the study conditions explains why this insect is a key pest of alfalfa. Suggestions were made to inhance the role of B. curcurtionis in controlling the weevil.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Removal of Suspended Solids Using Pumice Stone in Integrated Fixed Film Activated Sludge Process
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Wastewater treatment plants operators prefer to make adjustments because they are more cost effective, to use the existing tank instead of building new ones. In this case an imported materials would be  used as bio-loads to increase biomass and thus maintain efficiency as the next organic loading increases.In the present study, a local substance "pumice stone" was used as a biological carrier in the aeration tank, and the experiments were carried out in five stages: without biological carriers, filling ratio of 4%,10%,20%, and25% with pumice stone, the maximum organic loading at each stage (1.1884, 1.2144, 1.9432, 2.7768, 3.3141)g BOD /l.d respectively.Other experiments were carried out to determine the best filling ratio, the SS remova

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Techniques of Acting Performance in Fantasy Theatrical Show: راسل كاظم عوده-ليلى فؤاد فاضل
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     This research deals with the fact that arts exit from their familiar context in practice and enter in the context of the fantasy and exoticism picture. In order to understand the theatrical phenomenon and know the way of its production of the fantasy picture, especially the acting performance in its transitions between the real and fantasy. This study consists of: an introduction of the research in which the researcher presented the research problem, importance and objectives.  

    The theoretical framework dealt with founding a theoretical part for the research consisting of two sections: the first (fantasy: the concept and the working) and the second (techniques of acting perfo

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Publication Date
Fri Jan 01 2016
Journal Name
Statistics And Its Interface
Search for risk haplotype segments with GWAS data by use of finite mixture models
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The region-based association analysis has been proposed to capture the collective behavior of sets of variants by testing the association of each set instead of individual variants with the disease. Such an analysis typically involves a list of unphased multiple-locus genotypes with potentially sparse frequencies in cases and controls. To tackle the problem of the sparse distribution, a two-stage approach was proposed in literature: In the first stage, haplotypes are computationally inferred from genotypes, followed by a haplotype coclassification. In the second stage, the association analysis is performed on the inferred haplotype groups. If a haplotype is unevenly distributed between the case and control samples, this haplotype is labeled

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