The research seeks to highlight the importance of digital finance in banking by providing financial and banking services and its role in improving the access of financial services to customers at the farthest possible point by using modern technology to finance their needs by granting them cash credits through electronic payment tools to facilitate them and shorten time and effort as well as Low cost, and this cannot be achieved without concerted efforts and the provision of basic infrastructure that includes connecting the Internet to all targeted areas, whether cities or rural areas, as well as distributing the largest possible number of ATMs and sending specialized teams to those areas that develop in customers the culture of digital

        The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some

In this work, zinc oxide nanoparticles (ZnONPs) and sawdust/epoxy composite (20:80) were mixed using a simple molding method with different ZnONPs concentrations of (0.1, 0.3, 0.5, 0.7, and 1.0 %). The samples of the nanocomposites were characterized by the Scanning Electron Microscopy (SEM) technique to demonstrate the homogeneity of the prepared ZnONPs/nanocomposites. The photocatalytic activity of the samples was examined using the methylene blue (MB) dye as a pollutant solution, through evaluation of the efficiency of the prepared compound in the treatment of organic pollutants under illumination by sunlight. The photocatalytic results showed that after 240 minutes of exposure to sunlight, the sample prepared using (0.5 vol.% of ZnON

The ceramic composite with different proportions of clay and silica was prepared with a grain size of 70 μm and the weight percentage was selected for four groups (clayx silica100-x) were x q15, 25, 30 and 50. In this manuscript, for each pressured sample, a sintering procedure was carried out for 3 hours under static air and at various sintering temperatures (1000, 1100, 1200, 1400)°C. After sintering, the density, porosity, water absorption, compression strength and thermal conductivity were measured. The best results were obtained using a mixture of 15% clay and 85% silica which were sintering at 1400°C for three hours under air.

Creep testing is an important part of the characterization of composite materials. It is crucial to determine long-term deflection levels and time-to-failure for these advanced materials. The work is carried out to investigate creep behavior on isotropic composite columns. Isotropy property was obtained by making a new type of composite made from a paste of particles of carbon fibers mixed with epoxy resin and E-glass particles mixed with epoxy resin. This type of manufacturing process can be called the compression mold composite or the squeeze mold composite. Experimental work was carried out with changing the fiber concentration (30, 40 and 50% mass fraction), cross section shape, and type of composite. The creep results showed that th

The free piston engine linear generator (FPELG) is a simple engine structure with few components, making it a promising power generation system. However, because the engine works without a crankshaft, the handling of the piston motion control (PMC) is the main challenge influencing the stability and performance of FPELGs. In this article, the optimal operating parameters of FPELG for maximising engine performance and reducing exhaust gas emissions were studied. Moreover, the influence of adding hydrogen (H2) to compressed natural gas (CNG) fuel on FPELG performance was investigated. The influence of operating parameters on in-cylinder pressure was also analysed. The single-piston FPELG fuelled by CNG blended with H2 was used to run the expe

Objective: Certain advantages of donkeys are still not listed as for other equine species. Moreover, donkeys lack comprehensive scientific studies. The present study examines the histological architecture and histochemical characteristics of the esophagus in the Iraqi local breed donkey (Equus asinus). Materials and Methods: Eight esophagus samples were collected from a local breed donkey. Tissue specimens (~1 cm³) were collected from the cervical, thoracic, and abdominal regions of the esoph¬agus and processed via routine histological technique. The tissue sections were stained with hema¬toxylin and eosin, Massons Trichrome, and combined Alcian blue (pH 2.5) plus PAS (AB-PAS). Results: The esophagus of the local breed donkey h

Objective: Certain advantages of donkeys are still not listed as for other equine species. Moreover, donkeys lack comprehensive scientific studies. The present study examines the histological architecture and histochemical characteristics of the esophagus in the Iraqi local breed donkey (Equus asinus). Materials and Methods: Eight esophagus samples were collected from a local breed donkey. Tissue specimens (~1 cm³) were collected from the cervical, thoracic, and abdominal regions of the esoph¬agus and processed via routine histological technique. The tissue sections were stained with hema¬toxylin and eosin, Massons Trichrome, and combined Alcian blue (pH 2.5) plus PAS (AB-PAS). Results: The esophagus of the local breed donkey h