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

Evaporation from water bodies is important and considered a major problem in dry and semi-dry regions, in this research the evaporation has been analyzed from two approaches: engineeringly and statistically. The engineering approach deals with the calculation of evaporation rates of Mosul Dam Lake. Three methods were used: pan evaporation class A, the combined and the mass-transfer. It was found that the values ​​obtained by pan evaporation class A method was the highest among the other, while the mass transfer method achieved the lowest results. The evaporation rates during the year ranged according to the first method (0.9–5.5) mm/day, second (0.7–11.5) mm/day and the last method (1.0039×10⁶) m³/year, whi

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

The purified prepared compounds were identified through different methods of identification i.e, I.R, UV-vi^ble-spectroscopy in addition to (coloured tests) Calculation of the sum of OH groups. TLC techniques were also used to test the purity and the speed ofthe rate of flow (RF).

Keys for 22 species representing ten genera Thripidae collection carried out during 1999-2001 in different localities in the middle of Iraq. Of them four species are described as new to science, Frankliniella megacephala sp. nov; Retithrips bagdadensis sp. nov; Chirothrips imperatus sp. nov; Taeniothrips tigridis sp. nov; Another thirteen species are recorded for the first time in Iraq; Thrips meridionalis (Pri.); Microcephalothrips abdominils (Crawford); Scolothrips pallidus (Beach); Scritothrips mangiferae Pri.; Frankliniella tritici Bagnall; Frankliniella schultzie Trybom; Frankliniella unicolor Morgan; Retithrips aegypticus Mar

In recent years, with the growing size and the importance of computer networks, it is very necessary to provide adequate protection for users data from snooping through the use of one of the protection techniques: encryption, firewall and intrusion detection systems etc. Intrusion detection systems is considered one of the most important components in the computer networks that deal with Network security problems. In this research, we suggested the intrusion detection and classification system through merging Fuzzy logic and Artificial Bee Colony Algorithm. Fuzzy logic has been used to build a classifier which has the ability to distinguish between the behavior of the normal user and behavior of the intruder. The artificial bee colony al

The current research aims to determine the necessary linguistic competencies for Arabic language teachers of the preparatory stage (fourth grade preparatory), which were five main competencies: Arabic grammar competencies, literary competencies, cultural competencies, rhetorical competencies, and expression competencies. To achieve the objective of the research, the researcher developed a questionnaire as the main tool for collecting data based on literature, it consists of (28) items including the five main competencies. The questionnaire was administered to (60) male and female teachers at Al-Karkh's first Education Directorate in the city of Baghdad. The findings of the research indicated that Arabic language proficiency got the highe

Exponential distribution is one of most common distributions in studies and scientific researches with wide application in the fields of reliability, engineering and in analyzing survival function therefore the researcher has carried on extended studies in the characteristics of this distribution.

In this research, estimation of survival function for truncated exponential distribution in the maximum likelihood  methods and Bayes first and second method, least square method and Jackknife dependent in the first place on the maximum likelihood method, then on Bayes first method then comparing then using simulation, thus to accomplish this task, different size samples have been adopted by the searcher us

Experienced organizations in recent years, significant challenges , especially with the spread of economic globalization, making it required to provide new and better through experience , creativity and innovation to achieve the quality and high-quality products of all kinds , in order to achieve the objectives of the study and to answer its questions tested the study in the woolen Industries sector in Baghdad . The study was applied to a sample of 30 people in the senior management and the middle and lower in the company (managers of sections  , and  managers of people , and managers of the units , and office managers ) and for the processing of data and information used several statistical methods and extracted result