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 act

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient  of Iraqi financial reporting requirements of segmental information affect<

The current research deals with spatial relations as a tool to link urban landmarks in a homogeneous composition with monumental sculptures, by identifying these landmarks and the extent of their impact on them, which constitutes an urgent need to evaluate the appropriate place and its effects on them, so that this analytical study is a critical approach adopted in artistic studies of monumental models in Arabcapitals .The current research came in four chapters, the first chapter of which dealt with the research problem, its importance and the need for it, then its objectives that were determined in revealing the spatial relations and their impact on

In this research, we use fuzzy nonparametric methods based on some smoothing techniques, were applied to real data on the Iraqi stock market especially the data about Baghdad company for soft drinks for the year (2016) for the period (1/1/2016-31/12/2016) .A sample of (148) observations was obtained in order to construct a model of the relationship between the stock prices (Low, high, modal) and the traded value by comparing the results of the criterion (G.O.F.) for three techniques , we note that the lowest value for this criterion was for the K-Nearest Neighbor at Gaussian function .

An accurate assessment of the pipes’ conditions is required for effective management of the trunk sewers. In this paper the semi-Markov model was developed and tested using the sewer dataset from the Zublin trunk sewer in Baghdad, Iraq, in order to evaluate the future performance of the sewer. For the development of this model the cumulative waiting time distribution of sewers was used in each condition that was derived directly from the sewer condition class and age data. Results showed that the semi-Markov model was inconsistent with the data by adopting ( 2 test) and also, showed that the error in prediction is due to lack of data on the sewer waiting times at each condition state which can be solved by using successive conditi

Aspect categorisation and its utmost importance in the eld of Aspectbased Sentiment Analysis (ABSA) has encouraged researchers to improve topic model performance for modelling the aspects into categories. In general, a majority of its current methods implement parametric models requiring a pre-determined number of topics beforehand. However, this is not e ciently undertaken with unannotated text data as they lack any class label. Therefore, the current work presented a novel non-parametric model drawing a number of topics based on the semantic association present between opinion-targets (i.e., aspects) and their respective expressed sentiments. The model incorporated the Semantic Association Rules (SAR) into the Hierarchical Dirichlet Proce

Operated Alandziahih "drift theory" as a science talk in most of the cash and technical studies in the early twentieth century, making him and the sciences, arts and culture both fields of experiences, in an attempt to explore the institutions that theory, a number of laws which took control in the internal structures of those acts, resulting in for those institutions to be actively contribute their ideas to guide the pace on the right track. And thus lay the foundations of this theory, which was a big affair in the early twentieth century and still vigorous pace to this day, particularly their applications in various fields of the arts.Although each type of Arts, both in the composition or the theater or means of communication, took joi