Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the activities and operations of electronic banking entails the development and adaptation of control procedures and tools to the provisions of the control of the threats and the additional risks posed by the use of accounting information systems electronic banking industry because of the characteristics and the nature of their activities , and requires the availability of a set of basic properties of systems in information and communication technology that make up the infrastructureoftheactivityandinternalcontrolsystems. This study is a form of surveys aimed in which Applied to discover the current status of the internal control systems in private banks in Iraq and assess the degree of robustness and effectiveness of the procedures and controls designed in information systems, accounting and electronic determine the compatibility of the characteristics of the regulatory system for accounting information systems Computerized used with regulatory requirements and procedures of public accepted, from the standpoint of working in Iraqi banks and external auditors in these banks .
FG Mohammed, HM Al-Dabbas, Iraqi journal of science, 2018 - Cited by 6
An experimental study is made here to investigate the discharge coefficient for contracted rectangular Sharp crested weirs. Three Models are used, each with different weir width to flume width ratios (0.333, 0.5, and 0.666). The experimental work is conducted in a standard flume with high-precision head and flow measuring devices. Results are used to find a dimensionless equation for the discharge coefficient variation with geometrical, flow, and fluid properties. These are the ratio of the total head to the weir height, the ratio of the contracted weir width to the flume width, the ratio of the total head to the contracted width, and Reynolds and Weber numbers. Results show that the relationship between the discharge co
... Show MoreThis research deals with the effects of welding variables using MIG/MAG spot by using Argon (Ar) gas and CO2 to show their effect on the mechanical characteristics and microstructure of low alloy steel type DIN15Mo3 and determine the optimum condition for the process of welding ; current & time. The results show the possibility of using CO2 and also Ar in low alloy steel welding with a little decrease in the shear force of not more than 13% for 4mm thickness and time 2sec. The shear force increased when using Ar instead of CO2 to be , The shear force reach 36KN when using Ar at 2mm thickness time of 8 sec and current of 220 Amp. , when used CO2 instead of Ar d
... Show MoreThe present study was conducted on 20 patients suffering from different types of lesion like
pyogenic granuloma, peripheral giant cell granuloma, mucoceles, pregnancy tumour, Fordyce's granules
and irritating fibroma.The cases were selected from outpatient clinic of the Al Kydhemya Teaching
Hospital. Patients were treated by diode laser (810±20 nm) at the affected areas of the oral cavity with
continuous contact focused mode until excision of the lesion with coagulation of the oozing area after
excision. Patients were followed up after 2 days, 7 days and 2 weeks to assess healing process and any
post operative complication. Some of undiagnosed lesion sent for histopathological examination. No
serious complications w
The presence of construction wastes such as clay bricks, glass, wood, plastic, and others in large quantities causes serious environmental problems in the world. Where these wastes can be used to preserve the natural resources used in construction and reduce the impact of this problem on the environment, it also works to reduce the problem of high loads of concrete blocks. Clay bricks aggregate (AB) can be recycled as coarse aggregate and replaced with volumetric proportions of coarse aggregate by ( 5% and 10%), as well as the use of clay brick powder (PB) by replacing its weight of cement (5% and 10%) and reduced in the manufacture of concrete blocks (blocks). Four mixtures will be prepared and tested to learn how to re
... Show MoreThe degradation and mineralization of 4-chlorophenol (4-CP) by advanced oxidation processes (AOPs) was investigated in this work, using both of UV/H2O2 and photo-Fenton UV/H2O2/Fe+3 systems.The reaction was influenced by the input concentration of H2O2, the amount of the iron catalyst, the type of iron salt, the pH and the concentration of 4-CP. A colored solution of benzoquinon can be observed through the first 5 minutes of irradiation time for UV/H2O2 system when low concentration (0.01mol/L) of H2O2 was used. The colored solution of benzoquinon could also be observed through the first 5 minutes for the UV/H2O2/Fe+3 system at high
concentration (100ppm) of 4-CP. The results have shown that adding Fe+3 to the UV/H2O2 system enhanced
The aim of this research work is to study the effect of stabilizing gypseous soil, which covers
vast areas in the middle, west and south parts of Iraq, using liquid asphalt on its strength properties
to be used as a base course layer replacing the traditional materials of coarse aggregate and broken
stones which are scarce at economical prices and hauling distances.
Gypseous soil brought from Al-Ramadi City, west of Iraq, with gypsum content of 66.65%,
medium curing cutback asphalt (MC-30), and hydrated lime are used in this study.
The conducted tests on untreated and treated gypseous soil with different percentages of medium
curing cutback asphalt (MC-30), water, and lime were: unconfined compression strength, and o
In this study, the relationship between the bare soil temperature with respect to its salinity is presented, the bare soil feature is considered only by eliminating all other land features by classifying the site location by using the support vector machine algorithm, in the same time the salinity index that calculated from the spectral response from the satellite bands is calibrated using empirical salinity value calculated from field soil samples. A 2D probability density function is used to analyze the relationship between the temperature rising from the minimum temperature (from the sunrise time) due to the solar radiation duration tell the time of the satellite capturing the scene image and the calibrated salinity index is presented. T
... Show MoreSeveral azo dyes were synthesized through coupling reaetion of some substituted phenols and B.naphthol with diazonium salt of 2- amino-1,3-4- thiadiazol -5- thiol. All the synthesized compounds during this work were characterized using some speetral data (F.TIRand UV)andM.P . 2-[4 --Hydroxy napthyl-azo ] -1,3,4-Thiadiazol -5-Thiol • 2- [2-- hydroxy –4- NO2 – phenyl- azo]- 1,3,4 - Thiadiazol –5-Thiol. • 2- [3--Amino-4-Hydroxy phenyl –azo]-1,3,4 - Thiadiazol –5-Thiol. . • 2-[2--Amino-4-Hydroxy phenyl -azo]-1,3,4 - Thiadiazol –5-Thiol . • 2- [3--Amino-6- Hydroxy phenyl -azo]-1,3,4 - Thiadiazol –5-Thiol. • 2-[2-- Hydroxy- 5 – chloro – Pheny - azo]- 1,3,4 - Thiadiazol –5-Thiol . • 2- [4-- Hydroxy phenyl -azo] -1,
... Show More