The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for insurance firms. CPAs are authorized to work in banks and insurance businesses, but those with a practicing license obtained after earning a higher academic degree are not. Design/methodology/approach: A small number of auditing firms control the decisions issued by the Iraqi Accountants Association, monopolizing audit services in banks and insurance businesses. In the case of actuarial services used in reserve estimation, they are credited to an external party's account withou

Abstract

The research aims to determine the role of the efficiency of Human Resources Information System in the effectiveness of Employees Performance Appraisal System in the Ministry of Higher Education and Scientific Research / Center for the ministry, it was touching the researchers need the ministry to devise methods that employ outputs Human Resources Information System in the organization surveyed for the development of methods and levels of process evaluate the performance of its employees, in order to identify the extent of the role played by human resources information system in the process of assessing the performance of employees, we raised the question of the President as follows:

      In this paper, we use  the definition of the action on the set of semi-group of the structure of this research .We introduce the concepts of  -system which is a triple , ,  such that  is a Hausdorff compact space called  phase space,  is a semi-group of transformations with a continuous action  of   on  . We study and proof some theoretical properties related with that system. We also introduce the concept of Enfolding semi-group ( , ,and we prove that it is a compact right topological semi-group. In addition, we study the left and right ideals in the Enfolding semi-group. By using the dynamical system, we reflect various properties concerning with its structure for the Enfolding semi-group. Furthermore, we describe

This research was carried out in quail in the laboratory of histopathology diseases during four months. The objectives of this study was to detecting the effects of the addition of the alcohol extract of ginger to ovary tissue of quail. The two groups of birds were in almost similar weights and were placed in cages. Each group consisted of 8 quails. The first group (control group) fed on regular feeding without adding alcoholic extract of ginger. The second group (treated group) fed on the same normal food after adding the alcohol extract of ginger at a concentration of 300 mg / kg. The results indicated that ginger have positive effects on folliculogenesis.

Background: Tympanometry findings are considered by many investigators to be associated with passive and active smoking.
Patients and methods: One hundred forty healthy adult men aged (20-50 years). 70 smokers and 70 nonsmokers were recruited for the study. The examination included otoscopy, and screening tympanometry. Smoking history was ascertained by self –report. For each subject, age, smoking status and number of cigarettes per day were noted.
Results: There is a tendency for more negative middle ear pressure in smokers than in non-smokers though this difference may not clinically significant. There were no significant differences in ear canal volume, middle ear compliance and presence of Staped

Smoking is the most noticeably horrible human conduct; it is rehearsed by individuals dependent on nicotine numerous hurtful sicknesses, for example, cancer and liver disorder are brought about by smoking cigarettes. So this study aimed to study some of the liver function represented by the enzymes aspartate aminotransferase (AST or GOT) and alanine aminotransferase (ALT or GPT) in smokers and non-smokers for 50 persons in a group consists of 25 smokers and 25 non-smokers of different ages and to study the effectiveness of cigarette smoking on liver enzymes by checking the secretion of (AST) (35.84± 4.1)U/ 1 (ALT)(51.08±7.286 ) U/1(p<0.05) relative to non-smokers were significantly correlated with heavy cigarette smoking.

Background: Knowledge about the clinical problems during the fast of Ramadan is important in order to opens the way to further research aimed at discovering the significance of Ramadan fasting in patients with heart disease.
Patients and Methods: Eighty-six outpatients with heart disease with intention to fast were studied in the month of Ramadan 2010 (1430 H) at the Ibn Al-bitar Hospital. Detailed clinical and biochemical assessments were performed within 3 days before the start of Ramadan and then on the last day of Ramadan.
Results: There were 54 (62.8%) males and 32 (37.2%) females with a mean age of 56.3 years (range, 17-84 ). Forty-six patients (53%) had coronary artery disease, 23 patients (27%)

Atenolol is one of beta-adrenergic receptor blocking agent. It is widely used for the treatment of hypertension as a selective antihypertensive drug. But long term usage of atenolol may cause one of the cardiovascular diseases like myocardial infarction. To prove the relationship between atenolol and cardiovascular disease, measurement of creatinekinase-MB as a diagnostic indicator in early and long term usage of this drug by hypertensive patients is recommended.  A comparative study was conducted in Al-Yarmouk Teaching Hospital–Emergency Department- on 30 hypertensive patients using atenolol. They were divided into (2) groups A and B according to the duration of the drug usage. Group A- (15) patients with a mean age (56

The operation and management of water resources projects have direct and significant effects on the optimum use of water. Artificial intelligence techniques are a new tool used to help in making optimized decisions, based on knowledge bases in the planning, implementation, operation and management of projects as well as controlling flowing water quantities to prevent flooding and storage of excess water and use it during drought.

 In this research, an Expert System was designed for operating and managing the system of AthTharthar Lake (ESSTAR). It was applied for all expected conditions of flow, including the cases of   drought, normal flow, and during floods. Moreover, the cases of hypothetical op