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Internal banking supervision requirements and their impact on the development of electronic accounting information systems: Applied research in a sample of Iraqi private banks
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      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 .

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Publication Date
Fri Mar 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Desalination of Highly Saline Water Using Direct Contact Membrane Distillation (DCMD)
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In this work, laboratory experiments were carried out to verify direct contact membrane distillation system’s performance in highly saline water desalination. The study included the investigation of various operating conditions, like feed flow rate, temperature and concentration of NaCl solution and their impact on the permeation flux were discussed. 16 cm2 of a flat sheet membrane module with commercial poly-tetra-fluoroethylene (PTFE) membrane, which has 0.22 μm pore size, 96 µm thickness and 78% average porosity, was used. A high salt rejection factor was obtained greater than 99.9%, and the permeation flux up to 17.27 kg/m2.h was achieved at 65°C for hot feed side and 20°C for cold side stream.

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Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Free Vibration Analysis for Dynamic Stiffness Degradation of Cracked Cantilever Plate
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In the present work a dynamic analysis technique have been developed to investigate and characterize the quantity of elastic module degradation of cracked cantilever plates due to presence of a defect such as surface of internal crack under free vibration. A new generalized technique represents the first step in developing a health monitoring system, the effects of such defects on the modal frequencies has been the main key quantifying the elasticity modulii due to presence any type of un-visible defect. In this paper the finite element method has been used to determine the free vibration characteristics for cracked cantilever plate (internal flaws), this present work achieved by different position of crack. Stiffness re

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering Science And Technology
THERMAL PERFORMANCE OF MULTIPLE- PASS SOLAR AIR HEATER WITH PIN FINS
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Performance of reinforced concrete non-prismatic beams having multiple openings configurations
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Abstract<p>This experimental study demonstrates the gable-reinforced concrete beams’ behavior with several number of openings (six and eight) and posts’ inclination, aimed to find the strength reduction in this type of beam. The major results found are: for the openings extending over similar beam length it is better to increase the number of posts (openings), <italic>i.e.</italic>, increasing opening number led to decrease in opening area, which allows us to transmit stresses and act as lever arms between the upper and the lower chords. Also, findings revealed that the inclined posts have larger loading at the mid-point relative to vertical ones. For gables with vertical posts hav</p> ... Show More
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Publication Date
Wed Sep 18 2024
Journal Name
Karbala International Journal Of Modern Science
Synthesis of ZnO: ZrO2 Nanocomposites Using Green Method for Medical Applications
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Publication Date
Wed Jan 01 2020
Journal Name
Society Of Petroleum Engineering
Stress-dependent petrophysical properties of high heterogeneous carbonate tight oil reservoirs
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Publication Date
Wed Jan 01 2020
Journal Name
Ieee Access
Nondestructive Evaluation of Coatings Delamination Using Microwave Time Domain Reflectometry Technique
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Publication Date
Mon Dec 02 2024
Journal Name
Engineering, Technology &amp; Applied Science Research
An Artificial Neural Network Prediction Model of GFRP Residual Tensile Strength
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This study uses an Artificial Neural Network (ANN) to examine the constitutive relationships of the Glass Fiber Reinforced Polymer (GFRP) residual tensile strength at elevated temperatures. The objective is to develop an effective model and establish fire performance criteria for concrete structures in fire scenarios. Multilayer networks that employ reactive error distribution approaches can determine the residual tensile strength of GFRP using six input parameters, in contrast to previous mathematical models that utilized one or two inputs while disregarding the others. Multilayered networks employing reactive error distribution technology assign weights to each variable influencing the residual tensile strength of GFRP. Temperatur

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Publication Date
Wed Mar 01 2023
Journal Name
Iranian Journal Of Materials Science And Engineering
First-Principles Analysis of Cr-Doped SrTiO3 Perovskite as Optoelectronic Materials
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The influence of Cr3+ doping on the ground state properties of SrTiO3 perovskite was evaluated using GGA-PBE approximation. Computational modeling results infered an agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ introducing into SrTiO3 were investigated. Structural parameters assumed that Cr3+ doping alters the electronic structures of SrTiO3 by shifting the conduction band through lower energies for the Sr and Ti sites. Besides, results showed that the band gap was reduced by approximately 50% when presenting one Cr3+ atom into the SrTiO3 system and particularly positioned at Sr sites. Interestingly, substituting Ti site by Cr3+ led to eliminating the band ga

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Variables Affecting Developments of Hydroxyapatite Coating by Using Electrophoretic Deposition Technique
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Electrophoretic Deposition (EPD) process offers various advantages like the fabrication of the ceramic coatings and bodies with dense packing, good sinterability and homogenous microstructure. The variables namely (applied potential, deposition time and sintering temperature) affected the development of hydroxyapatite (HAP) coatings. The coating weight and thickness were found to increase with the increase in applied potential or coating time. Sintering temperature was found to affect in change phases of the metal, furthermore the firing shrinkage of the HAP coating on a constraining metal substrate leads to serve cracking. XRD Characterization indicates the formation of a contamination free phase pure, and the optical micrographs show th

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