The research seeks to highlight the importance of digital finance in banking by providing financial and banking services and its role in improving the access of financial services to customers at the farthest possible point by using modern technology to finance their needs by granting them cash credits through electronic payment tools to facilitate them and shorten time and effort as well as Low cost, and this cannot be achieved without concerted efforts and the provision of basic infrastructure that includes connecting the Internet to all targeted areas, whether cities or rural areas, as well as distributing the largest possible number of ATMs and sending specialized teams to those areas that develop in customers the culture of digital

Smart cities have recently undergone a fundamental evolution that has greatly increased their potentials. In reality, recent advances in the Internet of Things (IoT) have created new opportunities by solving a number of critical issues that are allowing innovations for smart cities as well as the creation and computerization of cutting-edge services and applications for the many city partners. In order to further the development of smart cities toward compelling sharing and connection, this study will explore the information innovation in smart cities in light of the Internet of Things (IoT) and cloud computing (CC). IoT data is first collected in the context of smart cities. The data that is gathered is uniform. The Internet of Things,

Laboratory model tests were performed to investigate the behavior of shallow and inclined skirted foundations placed on sandy soil with R.D%=30 and the extent of the impact of the positive and negative eccentric-inclined loading effect on them. To achieve the experimental tests, it was used a box of (600×600) mm cross-sectional and 600mm in height and a square footing of (50*50) mm and 10 mm in thickness attached to the skirt with Ds=0.5B and various an angle of (10°, 20°, 30°). The results showed that using skirts leads to a significant improvement in load-carrying capacity and decreased settlement. In addition, when the skirt angle increased, the ultimate load improved. Load-carrying capacity decreased with increasing eccentri

To limit or reduce common microbial contamination occurrence in dairy products in general and in soft cheese in particular, produced in locally plants, this study was performed to demonstrate the possibility of implementing HACCP in one of dairy plants in Baghdad city

            HACCP plan was proposed in soft cheese production line. A pre-evaluation was performed in soft cheese line production, HACCP Pre-requisites programs was evaluated from its presence and effectiveness. The evaluation was demonstrated risk in each of: Good Manufacturing Practice (GMP) program, evaluated as microbial and physical risk and considered as critical r

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

Purpose: To evaluate the effect of different surface treatments on shear bond strength between dentin and IPS e.max lithium disilicate glass-ceramic. Materials and Methods: Eighteen extracted third molars were embeded in epoxy resin. The tooth was sectioned vertically in mesiodistal direction using a low speed hard tissue microtome. The buccal and lingual surfaces of each section were ground flat using 600 grit Silicone carbide paper. Eighteen ceramic discs consisted of lithium disilicate glass-ceramic were prepared with a diameter of 4.7mm and height of 2.2mm. The discs were divided in two groups (n=10): (1) IPS e.max treated with hydrofluoric acid and Monobond Plus (MBP) and (2) IPS e.max treated with Monobond Etch &Prime (MBEP). The toot

Background: This in vitro study was carried out to investigate the effect of post space regions (coronal, middle and apical), the effect of post types ( Manually Milled Zirconia post, Prefabricated Fiber post, prefabricated Zirconia post) and the type of cement used (GIC, self-adhesive resin cement) on the bond strength between the posts and root dentin by using push-out test. Material and methods: Forty eight mandibular premolars extracted for orthodontic reasons (single rooted) were instrumented with ProTaper system (hand use) and obturated with gutta percha for ProTaper using AH26® root canal sealer following the manufacturer instructions. After 24 hours, post space was prepared using Zirix and Glassix drills no.3 creating 8 mm dept

Background: This study aimed to evaluate the effect of zirconia different surface treatments (primer, sandblast with 50μmAl2O3, Er,Cr:YSGG laser) on shear bond strength between zirconia surface and resin cement. Material and methods: Sixty presintered Y-TZP zirconia cylinder specimens (IPS e.max ZirCAD, Ivoclar vivadent) will be fabricated and sintered in high temperature furnace of (1500 C for 8 hours) according to manufacturer’s instructions to the selected size and shape of (5mm. in diameter and 6mm in height). All specimens were ground flat using 600.800.1000.1200, aluminum oxide abrasive paper to obtain a standardized surface roughness. Surface roughness values were then recorded in µm using surface roughness tester (profi