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Article
Publication date: 18 July 2023

Karrar Khalaf Jabbar Allami, Faozi A. Almaqtari, Hamood Mohammed Al-Hattami and Ritu Sapra

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

Abstract

Purpose

This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq.

Design/methodology/approach

The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results.

Findings

The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption.

Originality/value

The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

Details

Information Discovery and Delivery, vol. 52 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 25 March 2024

Wisam Hasan Allawi and Bassam A. Alyouzbaky

This study aims to determine the factors affecting the adoption of digital entrepreneurship among the pioneers of private schools in the Nineveh Governorate, using the unified…

Abstract

Purpose

This study aims to determine the factors affecting the adoption of digital entrepreneurship among the pioneers of private schools in the Nineveh Governorate, using the unified theory of acceptance and use of technology (UTAUT). The study seeks to address an academic problem represented by the low level of interest in the research literature on digital entrepreneurship. By contrast, the problem in the field is the failure of several entrepreneurial organizations, in general, and private schools, in particular.

Design/methodology/approach

The researchers chose the private school sector in the Nineveh Governorate, Republic of Iraq, as the field of study. The targeted individuals represented school founders serving as investors and entrepreneurs, totaling 154 participants. The deductive approach was used as the main research method, with the survey approach as a sub-method. A questionnaire was used for data collection, and the researchers used structural equation modeling software, SmartPLS.

Findings

The results revealed that constructs such as effort expectation, social influence, facilitating conditions, behavioral intention and experience are factors contributing to predicting the transition to digital entrepreneurship.

Research limitations/implications

This study contributes to bridging the academic gap identified in previous research and addresses the spatial gap by focusing on private schools in the Nineveh Governorate. It aims to assess the level of interest in adopting digital leadership within this context.

Practical implications

One of the most important implications of the results of the current research is the potential expansion of the use of digital entrepreneurship by understanding the behaviors of entrepreneurs. This understanding can have positive outcomes in attracting broad segments of society to engage in this type of work due to its low costs, low risks and the absence of the need for practicing licenses. Such an expansion could contribute to the establishment of digital pioneering projects aimed at reducing unemployment in society. Additionally, this study offers insights that can guide policymakers in the country toward establishing digital business incubators that provide a suitable work environment for initiating and supporting such projects.

Originality/value

The current study presents a unique contribution, represented by using the UTAUT, to identify the acceptance of digital entrepreneurship in private schools in Iraq. This can bring benefits to entrepreneurs and educational policymakers in the country.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Abstract

Details

Police Responses to Islamist Violent Extremism and Terrorism
Type: Book
ISBN: 978-1-83797-845-8

Article
Publication date: 26 March 2024

Payman Sahbah Ahmed, Ava A.K. Mohammed and Fakhir Aziz Rasul Rozhbiany

The purpose of this study is to get benefits from manufacturing harmful wastes is by using them as a reinforcement with epoxy matrix composite materials to improve the damping…

Abstract

Purpose

The purpose of this study is to get benefits from manufacturing harmful wastes is by using them as a reinforcement with epoxy matrix composite materials to improve the damping characteristics in applications such as machine bases, rockets, satellites, missiles, navigation equipment and aircraft as large structures, and electronics as such small structures. Vibration causes damaging strains in these components.

Design/methodology/approach

By adding machining chips with weight percentages of 5, 10, 15 and 20 Wt.%, with three different chip lengths added for each percentage (0.6, 0.8 and 1.18 mm), the three-point bending and damping characteristics tests are utilized to examine how manufacturing waste impacts the mechanical properties. Following that, the optimal lengths and the chip-to-epoxy ratio are determined. The chip dispersion and homogeneity are assessed using a field emission scanning electron microscope.

Findings

Waste copper alloys can be used to enhance the vibration-dampening properties of epoxy resin. The interface and bonding between the resin and the chip are crucial for enhancing the damping capabilities of epoxy. Controlling the flexural modulus by altering the chip size and quantity can change the damping characteristics because the two variables are inversely related. The critical chip size is 0.8 mm, below which smaller chips cannot evenly transfer, and disperse the vibration force to the epoxy matrix and larger chips may shatter and fracture.

Originality/value

The main source of problems in machine tools, aircraft and vehicle manufacturing is vibrations generated in the structures. These components suffer harmful strains due to vibration. Damping can be added to these structures to get over these problems. The distribution of energy stored as a result of oscillatory mobility is known as damping. To optimize the serving lifetime of a dynamic suit, this is one of the most important design elements. The use of composites in construction is a modern method of improving a structure's damping capacity. Additionally, it has been demonstrated that composites offer better stiffness, strength, fatigue resistance and corrosion resistance. This research aims to reduce the vibration effect by using copper alloy wastes as dampers.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 2 January 2024

Joather Alwali

Drawing upon social exchange theory and self-determination theory (SDT), this study investigates the influence of psychological empowerment (PE) on innovative work behavior (IWB…

Abstract

Purpose

Drawing upon social exchange theory and self-determination theory (SDT), this study investigates the influence of psychological empowerment (PE) on innovative work behavior (IWB) among faculty members in Iraqi institutions of higher education. Additionally, this study aims to explore the role of inclusive leadership (IL) as a mediator between PE and IWB. Academic institutions are vital contributors to economic expansion through their research and the development of highly qualified graduate employees.

Design/methodology/approach

To test the developed hypotheses, a quantitative approach was used with structural equation modeling via partial least squares (PLS-SEM) and bootstrapping estimation. The analysis was conducted using 497 responses.

Findings

The results of this study demonstrate that PE has a positive impact on IWB among faculty members. Furthermore, IL mediates the relationship between PE and IWB.

Originality/value

This study contributes to the existing literature by highlighting the significance of IL in encouraging employee participation in organizational change. The findings also suggest that IL plays a crucial mediating role in the relationship between PE and IWB among faculty members in Iraqi institutions of higher education.

Details

Journal of Organizational Change Management, vol. 37 no. 2
Type: Research Article
ISSN: 0953-4814

Keywords

Open Access
Article
Publication date: 21 April 2023

Rana I. Mahmood, Harraa S. Mohammed-Salih, Ata’a Ghazi, Hikmat J. Abdulbaqi and Jameel R. Al-Obaidi

In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their…

Abstract

Purpose

In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their intriguing characteristics. Its synthesis employing green chemistry principles has become a key source for next-generation antibiotics attributed to its features such as environmental friendliness, ease of use and affordability. Because they are more environmentally benign, plants have been employed to create metallic NPs. These plant extracts serve as capping, stabilising or hydrolytic agents and enable a regulated synthesis as well.

Design/methodology/approach

Organic chemical solvents are harmful and entail intense conditions during nanoparticle synthesis. The copper oxide NPs (CuO-NPs) synthesised by employing the green chemistry principle showed potential antitumor properties. Green synthesised CuO-NPs are regarded to be a strong contender for applications in the pharmacological, biomedical and environmental fields.

Findings

The aim of this study is to evaluate the anticancer potential of CuO-NPs plant extracts to isolate and characterise the active anticancer principles as well as to yield more effective, affordable, and safer cancer therapies.

Originality/value

This review article highlights the copper oxide nanoparticle's biomedical applications such as anticancer, antimicrobial, dental and drug delivery properties, future research perspectives and direction are also discussed.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Open Access
Article
Publication date: 23 March 2023

Ahmed Attalah Hassan Al-Fhdawi and Adel Mashaan Rabee

The purpose of this study was to determine the influence of environmental pH on production of biofilms and virulence genes expression in Pseudomonas aeruginosa.

Abstract

Purpose

The purpose of this study was to determine the influence of environmental pH on production of biofilms and virulence genes expression in Pseudomonas aeruginosa.

Design/methodology/approach

Among 303 clinical and environmental samples 109 (61 + 48) isolates were identified as clinical and environmental P. aeruginosa isolates, respectively. Clinical samples were obtained from patients in the Al-Yarmouk hospital in Baghdad city, Iraq. Waste water from Al-Yarmouk hospital was used from site before treatment unit to collect environmental samples. The ability of producing biofilm at various pH levels was examined by microtiter plate and the prevalence of Alg D, Psl A and Pel A was determined by quantitative real time-polymerase chain reaction (qRT-PCR).

Findings

This study showed that the ability of clinical and environmental isolates to biofilm development was observed in 86.9% and 85.42% of clinical and environmental isolates, respectively. As well as, the environmental P. aeruginosa isolates showed the highest biofilm production at pH 7. Clinical isolates showed the highest genes expression of Alg D, Psl A and Pel A as compared to environmental isolates with pH change. In general, both clinical and environmental isolates formed biofilm and carried AlgD, PslA and PelA genes. Also, alkaline pH was favored for biofilm production.

Originality/value

There are very few studies done to find out the influence of environmental pH on production of biofilms and virulence genes expression in Pseudomonas aeruginosa. This study is unique as it has highlighted the influence of environmental pH on the ability of clinical and environmental isolates to biofilm development and genes expression.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 21 January 2022

Mustafa S. Al-Khazraji, M. J. Jweeg and S. H. Bakhy

The purpose of this paper is to investigate the free vibration response of a laminated honeycomb sandwich panels (LHSP) for aerospace applications. Higher order shear deformation…

Abstract

Purpose

The purpose of this paper is to investigate the free vibration response of a laminated honeycomb sandwich panels (LHSP) for aerospace applications. Higher order shear deformation theory (HSDT) was simplified for the dynamic analysis of LHSP. Furthermore, the effects of honeycomb parameters on the value of natural frequency (NF) of vibration were explored.

Design/methodology/approach

This paper applies HSDT to the analysis of composite LHSP to derive four vibration differential equations of motion and solve it to find the NF of vibration. Two analytical models (Nayak and Meunier models) were selected from literature for comparison of the NF of vibration. In addition, a numerical model was built by using ABAQUS and the results were compared. Furthermore, parametric studies were conducted to explore the effect of honeycomb parameters on the value of the NF of vibration.

Findings

The present model is successful in simplifying HSDT for the analysis of LHSP. The first five natural frequencies of vibration were calculated analytically and numerically. In the parametric study, increasing core height or young’s modulus or changing laminate layup will increase the value of NF of vibration. Furthermore, increasing plate constraint (using clamped edge boundary condition) will increase the value of NF of vibrations.

Research limitations/implications

The current analysis is suitable for all-composite symmetric LHSP. However, for isotropic or non-symmetric materials, minor modifications might be adopted.

Originality/value

The application of simplified HSDT to the analysis of LHSP is one of the important values of this research. The other is the successful and complete dynamic analysis of all-composite LHSP.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 10 November 2023

Abbas Ali Mohammed and Hadi Al-Abrrow

The purpose of this study was to test a four-variable research model using organizational behavior, social and technical systems, and leadership theories. This study set out to…

Abstract

Purpose

The purpose of this study was to test a four-variable research model using organizational behavior, social and technical systems, and leadership theories. This study set out to determine how different leadership philosophies, such as transformational leadership and empowering leadership, affected innovation. In addition, the model’s mediating role for psychological empowerment was quantified.

Design/methodology/approach

This study used a quantitative approach, which is primarily a questionnaire, to gather information from 320 health-care sector workers at four public hospitals in the Basrah Governorate.

Findings

The majority of the relationships in the research model were shown to be positive by data analysis outcomes. The findings also showed how crucial the mediating variable was in preserving the link between the independent and dependent variables. Discussions were made on the theoretical and practical ramifications and suggestions for additional research.

Originality/value

This study concentrated on the application of contemporary leadership styles, gathered information on them and combined them into a single model to boost innovation. This study, which was conducted in the setting of the Iraqi health-care industry, stands out from previous studies because it used a large sample to provide conclusive and significant results, making it a valuable resource for academicians who seek to cultivate innovation.

Details

Leadership in Health Services, vol. 37 no. 2
Type: Research Article
ISSN: 1751-1879

Keywords

Abstract

Details

Police Responses to Islamist Violent Extremism and Terrorism
Type: Book
ISBN: 978-1-83797-845-8

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