The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

Vehicular Ad Hoc Networks (VANETs) are integral to Intelligent Transportation Systems (ITS), enabling real-time communication between vehicles and infrastructure to enhance traffic flow, road safety, and passenger experience. However, the open and dynamic nature of VANETs presents significant privacy and security challenges, including data eavesdropping, message manipulation, and unauthorized access. This study addresses these concerns by leveraging advancements in Fog Computing (FC), which offers lowlatency, distributed data processing near-end devices to enhance the resilience and security of VANET communications. The paper comprehensively analyzes the security frameworks for fog-enabled VANETs, introducing a novel taxonomy that c

A new method for construction ion-selective electrode (ISE) by heating reaction of methyl orange with ammonium reineckate using PVC as plasticizer for determination methyl orange and determination Amitriptyline Hydrochloried drug by formation ion-pair on electrode surface . The characteristics of the electrode and it response as following : internal solution 10-4M , pH (2.5-5) ,temperature (20-30) and response time 2 sec. Calibration response for methyl orange over the concentrationrange 10-3 -10-9 M with R=0.9989 , RSD%=0.1052, D.O.L=0.315X10-9 MEre%=(-0.877- -2.76) , Rec%.=(97.230 -101.711) .

In recent years, non-oil primary balance indicator has been given considerable financial important in rentier state. It highly depends on this indicator to afford a clear and proper picture of public finance situation in term of appropriate and sustainability in these countries, due to it excludes the effect of oil- rental from compound of financial accounts which provide sufficient information to economic policy makers of how economy is able to create potential added value and then changes by eliminating one sided shades of economy. In Iraq, since, 2004, the deficit in value of this indicator has increased, due to almost complete dependence on the revenues of the oil to finance the budget and the obvious decline of the non-oil s

The paper considers the main types of corrosion taking into account the direction of corrosion processes. The main parameters of metal building structures corrosion and factors that have a significant influence on these parameters are taken into account, which can influence the increase of such structures longevity. One of the main factors of corrosion rate determining is the humidity of air and dust deposited on surface from atmosphere at production emissions.

               The bank deposits is fuel banking activity and raw material products for the commercial bank and the basis of its activity and its lifetime So the bank, which seeks to continue the successful development of the volume of cash deposits has translated the work of the bank to meet the needs of different sectors by providing the necessary funding, and from this point of view was the research problem a lack of interest departments of banking services to commercial banks as a means for the development of electronic cash deposits have, and which represents the basis for the supplier commercial bank fund.

The unconventional techniques called “the quick look techniques”, have been developed to present well log data calculations, so that they may be scanned easily to identify the zones that warrant a more detailed analysis, these techniques have been generated by service companies at the well site which are among the useful, they provide the elements of information needed for making decisions quickly when time is of essence^. The techniques used in this paper are:

• Apparent resistivity R_wa
• R_xo /R_t

   The above two methods had been used to evaluate Nasiriyah oil field formations (well-NS-3) to discover the hydrocarbon bearing formations. A compu

There continues to be a need for an in-situ sensor system to monitor the engine oil of internal combustion engines. Engine oil needs to be monitored for contaminants and depletion of additives. While various sensor systems have been designed and evaluated, there is still a need to develop and evaluate new sensing technologies. This study evaluated Terahertz time-domain spectroscopy (THz-TDS) for the identification and estimation of the glycol contamination of automotive engine oil. Glycol contamination is a result of a gasket or seal leak allowing coolant to enter an engine and mix with the engine oil. An engine oil intended for use in both diesel and gasoline engines was obtained. Fresh engine oil samples were contaminated with fou

For many years, the construction industry damages have been overlooked such as unreasonable consumption of resources in addition to producing a lot of construction waste but with global awareness growth towards the sustainable development issues, the sustainable construction practices have been adopted, taking into account the environment and human safety. The research aims to propose a management system for construction practices which could be adopted during constructing different types of sustainable buildings besides formulating flowcharts which clarify the required whole phases of sustainable buildings life cycle. The research includes two parts: theoretical part which generally ,handles the sustainability concepts at construction i