The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of which is the need for management to increase investment in information technology and monitor the financial allocations required to implement the comprehensive system according to a specific plan and schedule and monitor deviations in the application, their causes and ways to address them, with the need for the auditor to adopt an audit program in line with the size of the client's internal and external risks and analyze them to determine the risks that threaten the continuity of the client's activity and the size of the material misrepresentations. The remaining ones that extend to the financial statements.
Abstract:
The aim of the present research is to evaluate the child’s nutritional
method (2-5 years old) which is based on his resistance of the food highly rich
with nutritional elements and his acceptance of the food of a low nutritional
value in addition to his having forbidden food with other mates and making
use of all mates when having food, in establishing the sound social values and
affection since child hood. The required statistical equation have been used
by the researcher namely (Z test).
The sample of the present study consists of (26) children who were selected
intentionally and randomly from the kindergartens of Al-Bayaa region and the
college of Education for women. The questionnaires were d
The study aimed at identifying the mental capacity of the research sample and classifying them for the purposes of the study, preparing the scale of cognitive control of the subject of teaching methods of sports education, preparing educational units by establishing the question network for the subject of the teaching methods of sports education, and adopting the experimental method by experimental design workers (2×2) for the two groups The limits of the research community are represented by third-stage students of the Department of Physical Education and Sports Science in the morning study of the College of Knowledge, the Community University, which continues in the regular working hours of the year (2019-2020) adult Their number
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This research aims toknow the learning styles according to the model of Felder and Silverman and its relationship to effectively self- perceived mathematicalamong students of the Faculty of Education Pure Sciences - Ibn al-Haytham. By answering the following questions: 1. What are the preferred methods of learning among students in the mathematics department according to the model Felder and Silverman? 2. What is the mathematicalself-perceived levelof the students at the Department of Mathematics effectiveness level? 3. What is the relationship between learning styles according to the Felder model and Silverman and the effectiveness of mathematical self-perceived of the students of the Department of Mathematics? The research sample consiste
... Show MoreTwo dwarf snakes were discovered, Eirenis thospitis Schmidtler & Lanza from Sereen mountain, north east of Arbil and E. rothii Jan from Saffin mountain North of Arbil city North of Iraqi Kurdistan. Supported by description and important notes on variation. In addition summarized list for 9 species of the genus Eirenis Jan in Iraq is also presented.
Most dinoflagellate had a resting cyst in their life cycle. This cyst was developed in unfavorable environmental condition. The conventional method for identifying dinoflagellate cyst in natural sediment requires morphological observation, isolating, germinating and cultivating the cysts. PCR is a highly sensitive method for detecting dinoflagellate cyst in the sediment. The aim of this study is to examine whether CO1 primer could detect DNA of multispecies dinoflagellate cysts in the sediment from our sampling sites. Dinoflagellate cyst DNA was extracted from 16 sediment samples. PCR method using COI primer was running. The sequencing of dinoflagellate cyst DNA was using BLAST. Results showed that there were two clades of dinoflag
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One of the scientific education aims, preparing a student able to keep up with the scientific developments and innovations around him and make him contribute, adapt, investment and continue development. The concepts of nanotechnology from scientific innovation open up an important area of thinking and intervention in the field of chemistry applications in daily life, the technological changes lead to social, political and economic changes which result that the students to have the knowledge, understanding, awareness, appreciation and sense in applications of modern technology for their use optimally, in order to cope with these scientific and technological changes. The research aims at finding out the correlation between the acquisi
... Show MoreAn electrochemical sensor based on an amino-functionalized iron NH2-MIL-101(Fe) metal-organic framework (MOF)/Pd nanoparticles (NPs) composite-modified screen-printed electrode (SPE) is prepared for the simultaneous determination of norepinephrine (NEPI) and acetaminophen (ACP). The NH2-MIL-101(Fe) MOF/Pd NPs/SPE electrochemical sensor shows a significant enhancement in the response peak current of NEPI, as compared to bare SPE. This suggests that the unique features of NH2-MIL-101(Fe) MOF/Pd NPs composite-modified SPE improve the electrocatalytic oxidation of NEPI. Such a synergistic effect between NH2-MIL-101(Fe) MOF and Pd NPs results in a significant enhancement in the response, where the MOF's high surface area co
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Item Difficulty and Item Discrimination Coefficient for School and College Ability Tests (SCAT) Advanced Form in Classical Test Theory (CTT) and Item Response Theory (IRT) and the Correlation among Them Mohammad moqasqas Haifa T. Albokai Assistant Professor of Measurement and Evaluation Associate Professor of Measurement and Evaluation College of Education, Taibah University The aim of this study was to study the item difficulty and item discrimination of the SCAT (advance form) with CTT, and IRT, and to study the correlation among them. To do this, the researchers used the data of their previous study, which conducted in (2011). It consisted of (3943) subject. Then, they used two-statistical programs (TAP, Bilog-MG-3) to obtain the item
... Show MoreThe study aims at knowing the actual uses of instructional technology in teaching history subject in the colleges of education for humanities from the college staff members' perspectives and their attitudes towards it. The sample of the study consisted of (24) instructors from the Colleges of Education for the Humanities, the College of Basic Education- Haditha and the College of Education for Women, the study used the descriptive method, and the questionnaire was consisted of (50) items, and the psychometric properties of the instrument of the study were extracted. The researchers used the appropriate statistical means to analyze the data, and the results of the study showed the following: the teaching staff attitudes towards the use of
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