Does Auditor Objectivity Impact on the Relationship Between Information Technology and Efficiency and Effectiveness of Auditing: Evidence from Iraq

This work aims to determine the effect of information technology on effectiveness and efficiency of auditors in the context of non-profit organizations in Iraq. Also to investigate the mediating influence on the relationship between information technology and the audit process' effectiveness and efficiency. The study framework was based on those reported in literature pertaining to the unified theory of acceptance and use of technology (UTAUT). The target population in this work are auditors of Iraqi non-profit organizations. 354 questionnaires were sent to the participants, however, only 262 were returned and deemed applicable for this work, which culminates in a 74.3 percent response rate. SPSS (Statistical Package of Social Science) version 24 was utilized to examine the research model. The data were processed using many statistical techniques, such as (Descriptive Statistics, Correlations Analysis and Multiple Regressions). The study found that there is a significant influence on the auditors' objectivity due to their role as a mediator on the relationship between IT and auditing non-profit organizations. The findings also confirmed that the auditors are required to upgrade their knowledge vis-à-vis computerized information systems to plan, direct, supervise, and review the performed tasks. The implications of these findings in this work are significant for managers and auditors, while also providing insights and encouraging evaluation of computerized accounting systems

The Effect of Grain Size of Reinforcing Material (Corn Cob) on Some Mechanical Properties of the Composite Material.

Corn cob (CC) is an agricultural waste that can be recycled and used to reinforce unsaturated polyester resin, which can be utilized to produce low-cost structural sections, as well as reduce the risk resulting from the disposing of these wastes by traditional methods, such as landfilling or burning. The purpose of this research is to study the grain size effect of the reinforcing material particles on the mechanical properties of the composite material represented by (hardness, impact resistance, and compressive strength). The experimental work is carried out by preparing a polymeric mixture of unsaturated polyester resin (UPE) reinforced by corn cob particles using two different grain sizes of (53) µm and (710) µm with different volumetric fractions of (0, 5, 10, 20, and 30)%. The manual molding method was used in preparing the molds as follows: The first group consists of a polymeric mixture reinforced with corn cobs with a granular size of (53) µm using the same volumetric ratios mentioned above, while the second group consists of a polymeric mixture reinforced with corn cobs with a granular size of (710) µm using the same volumetric fractions of the first group. The results suggested that the reinforcement of the matrix by these particles led to improving the mechanical properties of the composite material by increasing the reinforcement ratios

A Case report: Rare Complication of a common procedure- Pneumocephalus after Epidural Injection

Our patient 26 yrs. an old female patient 47 kg, ASA II , GDM on insulin was given lumbar epidural for labor pain relief using loss of resistance to air technique with 3 ml of air. After 10 h, she developed sudden loss of consciousness. An urgent CT scan was done which revealed pneumocephalus. Our goal is to report the case of a patient who presented Pneumocephalus after Epidural Injection

The Impact of Tax Revenue on Economic Growth in Turkey from 2010 to 2020

This study aimed to examine and analyze the impact of tax revenue on economic growth and the relationship between tax revenue and economic growth in Turkey for the period 2010 to 2020. This study purposed that tax revenue has a positive impact on economic growth and has a long-run relationship between variables. According to the ARDL model, results are significant at 5% that accept the null hypothesis and reject the alternative hypothesis which means tax revenue has a positive impact on economic growth. The tax revenue and economic growth have a long-run relationship by the bound test for the study period from 2010 to 2020 in Turkey’s economy

Competitive Stripping of Multi-Organic Pollutants from Contaminated Water in Bubble Column Semi-Batch

Air  stripping  for  removal  of  Trichloroethylene  (TCE),  Chloroform  (CF)  and  Dichloromethane (DCM) from water were studied in a bubble column (0.073 m inside dia. and 1.08 m height with several sampling ports). The contaminated water was prepared from deionized water and VOCs. The presence of VOCs in feed solution was single, binary or ternary components. They were diluted to the concentrations ranged between 50 mg/l to 250 mg/l. The experiments were carried out in batch experiments which regard the bubble column as stirred tank and only gas was bubbled through stationary liquid. In this case transient measurements of VOC concentration in the liquid phase and the measured concentration profiles were modeled by bubble aeration model (BAM) to fit the experimental data fairly well. The results from batch experiments show that the removal efficiency of VOCs increases with increasing gas flow rate or gas holdup. It is found a pH=10 give the best removal rate, but all experiments were adjusted at pH=8 which allow to study other operating conditions. TCE is being removed faster than the other two components for all systems and a single component was removed faster than binary or ternary system. The KLa values were evaluated by fitting the BAM to the experimental data. It is found that KLa increased with increasing gas flow rate and TCE exhibits the highest KLa values

Calculation of the nuclear properties of Erbium 98 166 68Er nucleus by using IBM-1 and VMI model

The aim of the present work is to study some nuclear features of Erbium ( 98 166 68 Er ) such as energy levels E(J), energy transition Eγ, band crossing, and back bending phenomena in the mass region(A=166,and total number of bosons N=15)of the dynamical symmetry SU(3)-O(6) using interacting boson model version-1(IBM-1) and a variable moment of inertia model(VMI) In this study, we determined the most appropriate Hamiltonian that is needed for the present calculations of deformed understudy nucleus; these calculations have been estimated by best-fitting to the measured energies level. The IBM-1 results have been compared with the previous experimental and theoretical (VMImodel) data and it was observed that they are agreed in the most of the states. The predictions from the VMI model are more accurate than those of the IBM-

Slurry Infiltrated Fiber Concrete as Sustainable Solution for Defected Buildings

One of the new concrete technology applications that had to get increased importance as repairing and retrofitting technique is slurry infiltrated fiber concrete (SIFCON). This research aims to investigate some of the mechanical properties of SIFCON and its role in improving the useful life of normal concrete. The research consists of two parts; in the first part, three mixes are prepared with 0%, 1.5%, and 6% volume fraction steel fiber content. Compressive strength, flexural strength, total absorption and apparent density tests are made for each mix. In the second part, a composite section of normal concrete and SIFCON mix with 6% steel fiber is prepared. Different thicknesses of SIFCON layer had been casted to assess its benefits in repair and/or to strengthen of defected buildings. Flexural strength, toughness, ductility and load-deflection curve are examined for the composite sections. The results showed that the flexural strength of SIFCON with 6% steel fiber content increased up to 600% and 200% compering to those recorded with the reference mix and 1.5% steel fiber concrete respectively. The results also indicated that the increase of SIFCON layer thickness would improve the mechanical properties of the composite section. Also, the maximum increase in flexural strength was greater than four times the reference mix. Better behavior is also recorded in load deflection and toughness of SIFCON composite section

Use of social networking in the Middle East: student perspectives in higher education

This study aims to determine the benefits, risks, awareness, cultural factors, and sustainability, allied to social networking (SN) use in the higher education (HE) sector in Middle Eastern countries, namely Jordan, Saudi Arabia, and Turkey. Using an online survey, 1180 complete responses were collected and analyzed using the statistical confirmatory factor analysis method. The use of SN in the Middle Eastern HE sector has the capacity to promote and motivate students to acquire professional and personal skills for their studies and future workplace; however, the use of SN by tertiary students is also associated with several risks: isolation, depression, privacy, and security. Furthermore, culture is influenced by using SN use, since some countries shifted from one dimension to another based on Hofstede's cultural framework. The study new findings are based on a sample at a specific point in time within a culture. The study findings encourage academics to include SN in unit activities and assessments to reap the benefits of SN, while taking steps to mitigate any risks that SN poses to students. Although other studies in the Middle East examined the use of Learning Management System and Facebook in, HE as a means of engaging students in discussions and communications, however, this study contributes a better understanding of the benefits and risks, awareness, culture, and sustainability, associated with the use of SN in the HE sector in the Middle East. Finally, the paper concludes with an acknowledgment of the study limitations and suggestions for future research