Electronic banking services appeared as a result of laying the foundations for the application of electronic automation in the banking field, and despite the clear expansion in its adoption and implementation as an inevitable necessity imposed by international and national developments, its application was not ideal according to the level that was expected to occur after the abandonment of traditional banking services, which produced some risks Which is evident in the absence of a legal system, whether at the level of proving and authoritative electronic banking services such as electronic signature, Or at the level of protecting the confidentiality of these services and ensuring that they are not exposed to various electronic crimes, especially money laundering crimes, so the challenge has become not in achieving the largest possible profits through the development of banking services, but in how to avoid the risks and losses resulting from that, so we will address in this study the various The motives that imposed the application of electronic automation in the field of banking services, as well as the risks facing the application process, through a statement of the challenges faced by banking institutions when applying the principles of electronic automation in the field of providing banking services in light of the necessity of change and the risks of development.
The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad
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The stories of children in Iraq during the past two decades have received a number of important scientific studies. Despite tyranny of the historical study method on most of these studies, they have been and still are very important, because they have established a chronicle of this literary style that has been neglected and based not only on the academic level and serious in-depth university studies but also on the enclosed sight that doesn’t consider studied art as an innovation with its specificity and its typical technical components. While many of the public impressions and self-reflections contributed to the dominance of some of the provisions and concepts that were circulated as critical remarks and adopted by som
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The Pulse Coupled Oscillator (PCO) has attracted substantial attention and widely used in wireless sensor networks (WSNs), where it utilizes firefly synchronization to attract mating partners, similar to artificial occurrences that mimic natural phenomena. However, the PCO model might not be applicable for simultaneous transmission and data reception because of energy constraints. Thus, an energy-efficient pulse coupled oscillator (EEPCO) has been proposed, which employs the self-organizing method by combining biologically and non-biologically inspired network systems and has proven to reduce the transmission delay and energy consumption of sensor nodes. However, the EEPCO method has only been experimented in attack-free networks without
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This research deals with number of novels for Marguerit Doras , specially A Bridge Towards Basfic and The Lover . we specialize the first chapter for discussing a very important issue , which is the Maraguerit Doras novelist world in another word the most important themes . that we discuss and through that we tried to clerify the privacy the characters of Marguerit Doras in comparative with her own generation and in the second chapter we discussed the most important characteristics of the romantic hero spedially the characteristics of women in her novels.
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Nonmissile penetrating traumatic brain injuries (pTBIs) are low-velocity injuries which can be caused by a variety of inflicting tools and represent a rare entity in children. Poor outcome has been attributed with an initial admission Glasgow Coma Scale (GCS) of <5, asymmetrical pupil size, and specific initial computed tomography scan findings including brainstem injury.
We report a case of an 11-year-old boy who presented to our ER with a GCS of 6 after being assaulted on his head by a 30 cm length metallic tent hook penetrating his forehead reaching down to the central skull bas
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The main aim of this paper is to explain the effect of the aggregation accounting information on the financial, investment, and operational, managerial decision-making and the evaluation of the financial statements after aggregate. The problem of this study is represented in administrative decision-making that takes place under differentiated accounting systems operating within a governmental economic unit that seeks at the same time to achieve a unified vision and goals for the organization. This study was conducted at the College of Administration and Economics /University of Baghdad, and it represents a sample from a community of governmental economic units that apply differentiated accounting systems. The study method is repr
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This article discusses the function of semiotics in political discourse after the socio-political processes taking place in Iraq since 2003 and its role in the development of textual criticisms of some Iraqi politicians, analyzes the reasons for its functioning in the speech of politicians. The research is mainly focused on finding out to what extent political text studies draw on sign systems that can store and transmit information, the nature of its purpose and the use of available fields for the purpose to be achieved. The chief purpose of the study is to investigate and also clarify the symbols and signs appear within the framework of discursive Iraqi politicians, the nature of the symbols used, and the meanings that are include
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The problem of multi assembly line balancing appears as one of the most prominent and complex type of problem. The research problem of this dissertation is concerned with choosing the suitable method that includes the nature of the processes of the multi assembly type of the sewing line at factory no. (7). The State Company for Leather Manufacturing. The sewing line currently suffers from idle times at work stations which resulted in low production levels that do not meet the production plans. The authors have devised a flexible simulation model which uses the uniform distribution to generate task time for each shoe type produced by the factory. The simulation of the multi assembly line was based on assigni
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DAIRMD Professor Hayder R. Al-Hamamy, **Professor Adil A. Noaimi, **Dr. Ihsan A. Al-Turfy, IOSR Journal of Dental and Medical Sciences (IOSR-JDMS), 2015