Preferred Language
Articles
/
jpgiafs-1262
Auditing the comprehensive electronic banking system to detect operational business risks (applied research)
...Show More Authors

Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the customer's environment, and from here the research gained its importance by highlighting the reality of the application of the comprehensive electronic banking system in Rafidain Bank and identifying the nature of the external auditor's work in light of the client's application of electronic systems, and thus this research aims to provide a theoretical introduction to the comprehensive banking system, as well as to know the role of the auditor in light of the business risks surrounding the application of the system, The research reached a set of conclusions, most notably, the ability of the comprehensive banking system to develop and adapt banking operations more than other systems, which makes it a global solution for banks in the future due to the importance of the system and its ability to access multiple geographical areas and process operations in real time, and that the lack of preparation of an effective plan in advance for the transformation procedures towards the application of the comprehensive system in terms of providing infrastructure and qualified staffing and studying the problems of transformation and ways to solve them before the actual application of the system led to high operational risks. intrinsic, Therefore, the researcher proposed several recommendations, the most important of which is the need to increase investment in information technology with the development of a division for research and development of banking services provided by the comprehensive system in line with the development in the technological environment and the

needs and desires of customers to provide new and diverse banking services, with the need for the auditor to conduct an audit based on business risks in light of the customer's use of banking systems that rely on the Internet in providing his services, to control the size of current and future business risks that lead to failure Business or material misrepresentations extending to the financial statements.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
(The Segmentation of Industrial Market and its Effect in Targeting Market : An descriptive analytical study for a sample of industrial companies in Iraq)
...Show More Authors

 This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:

1- Increasing the level of availability of study variables inside the companies “The study sample”.

2- There is a correlation between the independent v

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Biodiversity And Environmental Sciences (jbes)
Effect of potassium fertilization and organic nutrient (Reef Amirich) in the population density of Bemisia tabaci (Genn.) and Thrips tabaci (L.) on cucumber
...Show More Authors

A field study was conducted at the college of Agriculture, Baghdad University-Jadiriyah to investigate the effect of adding potassium fertilizer and organic nutrient (Reef Amirich) on the population density of two sucking pests of cucumber, cotton whitefly, Bemisia tabaci and onion thrips, Thrips tabaci during the spring season/2016. Results indicated that potassium sulphate (50, 100 and 150 kg/ha) and organic nutrient (0.8 and 1.6ml/l) reduced both the population density of B. tabaci and T. tabaci nymphs depending on the fertilizer level of the user, the treatment 150 kg/ha for the potassium fertilizer and 1.6 ml/L for organic nutrient was the highest among others when minimized density of nymphs by 1.62 nymphs of B. tabaci/disk leaf and 0

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 14 2024
Journal Name
Plant Archives (09725210)
Effect of addition of organic and chemical fertilization and spraying of alpha tocopherol on the growth and yield of tomato (Solanum lycopersicum mill.).
...Show More Authors

Publication Date
Sun Sep 02 2012
Journal Name
Baghdad Science Journal
Effect of Aquatic, Alcoholic and Oily Extracts of Cocos nucifera L.on the Growth of Certain Pathogenic Bacteria Isolated from Wounds and Burns Infections
...Show More Authors

Three types of extracts ( aquatic, alcoholic, and oily ) were prepared from the fruits of coconuts, and a series of chemical tests were conducted in addition to the use of the FTIR equipment to determine the active locations in the prepared extracts. The results indicated the presence of active compounds (tannins, saponins, flavonoids, turbines and steroids) in the extracts prepared from the fruits of coconuts, also the antimicrobial capability of these extracts were tested on pathogenic bacteria isolated from wounds and burns infections cases. The results proved that the concentration 80 mg/ml of the aquatic extract is the minimum inhibitory concentration for the microbes: Proteus vulgaris and Pseudomonas fluorescence, while the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Agricultural Engineering
Comparing Nozzles with Different Wear Rate and Working with the Same Application Rate of Different Plant Protection Products in Aspect of Plants Condition
...Show More Authors
Abstract<p>Three different types of nozzles (different wear rate) were used in this study. They are classified depending on the severity of their wear to three groups: new, worn and damaged nozzles. Those nozzles were spraying with the same application rate (303 l/ha) on two-year field trials; this was achieved by changing the spraying pressure for each group of nozzles in order to get the same application rate. This practice is usually done by operators of sprayers, who calibrate the sprayers on the same application rate every year without changing the nozzles, so they tend to reduce the spraying pressure in order to compensate the flow rate increase due to the nozzles yearly wear. Two types of</p> ... Show More
View Publication
Scopus (2)
Scopus Crossref
Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of Cysts and Cystic-Like Lesions of the Jaws and Their Effect on Adjacent Structures by Using Cone Beam Computed Tomography (CBCT)
...Show More Authors

Background: Preoperative radiographical assessment of the maxillofacial lesions is of a great importance in guiding the surgeon during surgical procedure in reducing post-operative complications. This study highlighted the application of CBCT scan in the assessment of maxillofacial cystic and cystic like lesions as a part of advanced radiology Materials and methods: A total of 20 patients (15 males and 5 females) participated in this prospective study. CBCT scan (Kodak 9500 CBCT) with (DICOM) software utilized to perform scanning to all patients in order to assess lesion extension, morphological features and it’s relation to the adjacent vital structures. Results: In this study, the total cystic and cystic like lesions involving the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
A Role of Therapy that Targets Immune Checkpoint Proteins for the Treatment of Melanoma Brain Metastasis, Liver, Breast, Pancreatic Cancer and Pancreatic Adenocarcinoma
...Show More Authors

Checkpoint inhibitors are a type of immune therapy used to treat different types of cancers. These drugs block different checkpoint proteins, for example, CTLA-4, PD-1, and PD-L1 inhibitors.

They block proteins that stop the immune system from attacking the cancer cells.  Checkpoints are also described as a type of monoclonal antibody that antagonizes binding between B7 to CTLA-4 and PD-L1 to PD-1.

 Immune checkpoint inhibitors are used to treat BARCA mutated triple-negative breast cancer (TNBCS) in patients who do not respond to chemotherapy, and also in the treatment of highly mutated and solid tumors such as brain tumors, liver, and pancreatic cancers.

Immune checkpoint inhibitors exhibit an effect on solid tumo

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jan 24 2025
Journal Name
Plos One
Assessment of the bypass of obturation materials beyond fractured instruments after using different obturation techniques in simulated curved canals (An in-vitro study)
...Show More Authors

This study evaluated the extent to which obturation materials bypass fractured endodontic instruments positioned in the middle and apical thirds of severely curved simulated root canals using different obturation techniques. Sixty resin blocks with simulated root canals were used, each with a 50° curvature, a 6.5 mm radius of curvature, and a length of 16.5 mm, prepared to an ISO #15 diameter and taper. Canals were shaped using ProTaper Universal files (Dentsply Maillefer) attached to an X-smart Plus endo motor (Dentsply), set at 3.5 Ncm torque and 250 rpm, up to size S2 at working length. To simulate fractures, F2 and F3 files were weakened 3 mm from the tip, then twisted to break in the apical and middle sections of the canal, re

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Revista Iberoamericana De PsicologÍa Del Ejercicio Y El Deporte
SPECIAL EXERCISES IN THE HIERARCHICAL OPPOSING TRAINING METHOD AND ITS EFFECT ON DEVELOPING PHYSICAL ABILITIES AND ACCURACY OF SOCCER SCORING FOR ADVANCED PLAYERS
...Show More Authors

Scopus (1)
Scopus
Publication Date
Sat Sep 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Impact of Oral Health Knowledge, Attitude and Practices (KAP) of Kindergarten Teachers on Their Oral Condition in Al-Rusafa Sector/ Baghdad-Iraq.
...Show More Authors

Background: Teachers are considered as dynamic force who take a pivotal position in any educational system. Since they may play a significant role in passing the preventive information and health promotion, it is important that their own oral health knowledge, attitude, and practices conform to the professional recommendations. The aim of this study was to evaluate oral health knowledge, attitude and practices among kindergarten teachers, and their impact on teachers’ oral health condition in Al-Rusafa Sector, Baghdad, Iraq. Materials and Methods: This cross-sectional survey was conducted among 80 kindergarten teachers. A self-administered questionnaire was distributed among these teach¬ers. This questionnaire format contains two

... Show More
View Publication Preview PDF
Crossref (2)
Crossref