Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the

Nowadays, the ideas of integrating the concepts of the environment and saving it are being famous. These ideas are widely seen in many fields of study, and language education is one of them. Thus, the identity of English Language teachers (ELT) is a step toward transferring this concept in EFL materials in ELT departments. The EFL teacher's identity takes different meanings. Sometimes, it only means the teacher who teaches the English language, and other times, it means, the cultural and social aspects that the teacher and students interact during the study course. These cultural and social aspects represent the environment in teacher’s identity. This study aims to explore the environmental identity within EFL teacher identity. The sam

The extracting of personal sprite from the whole image faced many problems in separating the sprite edge from the unneeded parts, some image software try to automate this process, but usually they couldn't find the edge or have false result. In this paper, the authors have made an enhancement on the use of Canny edge detection to locate the sprite from the whole image by adding some enhancement steps by using MATLAB. Moreover, remove all the non-relevant information from the image by selecting only the sprite and place it in a transparent background. The results of comparing the Canny edge detection with the proposed method shows improvement in the edge detection.

This paper presents an approach to license plate localization and recognition. A proposed method is designed to control the opening of door gate based on the recognition of the license plates number in Iraq. In general the system consists of four stages; Image capturing, License plate cropping, character segmentation and character recognition. In the first stage, the vehicle photo is taken from standard camera placed on the door gate with a specific distance from the front of vehicle to be processed by our system. Then, the detection method searches for the matching of the license plate in the image with a standard plate. The segmentation stage is performed by is using edge detection. Then character recognition, done by comparing with templ

Many organizations today are  interesting to implementing lean manufacturing principles  that should enable them to eliminating the wastes to reducing a  manufacturing lead time.  This paper concentrates on  increasing  the competitive level of the company in globalization markets and improving of the productivity by reducing the manufacturing lead time. This will be by using the main tool of lean manufacturing which is value stream mapping (VSM) to identifying all the activities of manufacturing process (value and non-value added activities) to reducing elimination of wastes (non-value added activities) by converting a manufacturing system to pull instead of push by applying some of pull system strategies a

Require senior management of the state when developing the strategy the general budget to the clarity of the reasons that are based upon the ministries in the preparation of estimates of expenditure for the next year to justify the spending, and in the absence of targets, the ministry or government unit would not be in front, but be guided by the size of expenditure for the last year in addition to the percentage of represented an increase of appropriations required for the next year in light of the fiscal policy of the state, so the requested increase in appropriations to meet the desired increase in some of its activities and to meet the increase in salaries and prices. So must be available to the Ministry of criteria that coul

 The search aims to clarify pollution to negative effects on environment and to an increasing in the dangerous polluted materials that discharged out these factories. To make active procedures in order to limit the environmental pollution.   

 The search problem came from an assumption which has the researched factory is suffering from the lack of applying the international specification      ( ISO 14004 ). The research problem assimilated by these questions:

1. What is the level or organization in thinking of environmental system according to ISO 14004 .
2. What are the requirements used in researched factor

The dangers of (Israel's) integration with Arab countries in the middle east region will threaten the Arab security structure dimension, which the latter makes the Arab regional system vulnerable for distortion due to its nominal and symbolic value which is far from the Arab self and questioning with its effectiveness in comparing with the real capabilities to Arab countries in achieving the common targets. So, how to assess the different problems that began to hit the structure of the Arab regional system? and how to pledge an allegiance after putting forward what is known as the American Deal of the Century for the administration of former US President Donald Trump for making another step toward normalization with (Israel)?. The reveal

Al-Dalmaj marsh and the near surrounding area is a very promising area for energy resources, tourism, agricultural and industrial activities. Over the past century, the Al-Dalmaje marsh and near surroundings area endrous from a number of changes. The current study highlights the spatial and temporal changes detection in land cover for Al-Dalmaj marsh and near surroundings area using different analyses methods the supervised maximum likelihood classification method, the Normalized  Difference Vegetation Index (NDVI), Geographic Information Systems(GIS),  and Remote Sensing (RS). Techniques spectral indices were used in this study to determine the change of wetlands and drylands area and of other land classes, th

Building Information Modeling (BIM) is extensively used in the construction industry due to its benefits throughout the Project Life Cycle (PLC). BIM can simulate buildings throughout PLC, detect and resolve problems, and improve building visualization that contributes to the representation of actual project details in the construction stage. BIM contributes to project management promotion by detecting problems that lead to conflicts, cost overruns, and time delays. This work aims to implement an effective BIM for the Iraqi construction projects’ life cycle. The methodology used is a literature review to collect the most important factors contributing to the success of BIM implementation, interview the team of the Cent