This research examines the issue of Internet banking services and their impact on customer's perceived value to know the potential of Iraqi commercial Banks to provide Internet banking services as well as determine the customer's level of perception of the value of such services. The research aims to demonstrate the effect that Internet banking services have on the customer's perceived value and to find how online banking services can be used to add value that the customer perceive. The main findings were that research sample banks don't have a sophisticated network of electronic Windows through which banking services are provided to allow customers to manage their accounts, and perform various operational operations through the

Brainstorming is one of the fundamental and necessary concepts for practising the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead To increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

ABSTRACT

A field experiment was carried out in the fields of the college of agricultural engineering sciences, university of Baghdad during the fall season of 2021, in order to find out which of the cultivated genotypes of maize are efficient under nitrogen fertilization. The experiment was applied according to a RCBD (split plot design with three replications). The genotypes of experiment (Baghdad, 5018 and Sarah) and  supplying three levels of nitrogen fertilizer, which are N1 (100 kg/ha),  N2 (200 kg/ha) and N3  (300 kg/ha), the results of the statistical analysis are showed the superiority of the cultivar Sarah in the trait of number of days until 50% silking, chlorophyll

Vehicular Ad Hoc Networks (VANETs) are integral to Intelligent Transportation Systems (ITS), enabling real-time communication between vehicles and infrastructure to enhance traffic flow, road safety, and passenger experience. However, the open and dynamic nature of VANETs presents significant privacy and security challenges, including data eavesdropping, message manipulation, and unauthorized access. This study addresses these concerns by leveraging advancements in Fog Computing (FC), which offers lowlatency, distributed data processing near-end devices to enhance the resilience and security of VANET communications. The paper comprehensively analyzes the security frameworks for fog-enabled VANETs, introducing a novel taxonomy that c

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting

         The present study was undertaken to study the effect of apigenin and luteolin on physiological and histological changes in rats treated with cytarabine drugs. Thirty-five albino healthy male adult rats with equal age weighing 250 -300g were enrolled. Rats were randomly divided into seven groups according to the treatment. Group “1” was treated with normal saline and served as the control group. Groups “2,3 and 4”  received cytarabine, apigenin, and luteolin respectively, while groups 5, 6, and 7 received a combination of “apigenin + cytarabine”, “luteolin + cytarabine”, and “apigenin + luteolin + cytarabine”, respectively.  After one week of treatment, all seven groups of rats were

Field experiment conducted to measured Slippage, Effective field capacity, Field Efficiency, Soil Volume Disturbed and Specific Productivity Tillage in silt clay loam soil with depth 18 cm in Baghdad- Iraq. Split – split plot design under randomized complete block design with three replications using Least Significant Design 5 % was used. Three factor used in this experiment included Two types of plows included Chisel and Disk plows which represented main plot , Three Tires Inflation Pressure was second factor included 1.1 ,1.8 and 2.7 Bar, and Three forward speeds of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Result show chisel plow recorded best parameters performance