The aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the prob

The purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.

The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t

The provision of openings in serviceable reinforced concrete beams may result in a substantial decline in the beam's capacity and integrity, indicating the necessity of opening strengthening. The present study investigates the experimental response of reinforced concrete T-beams with multiple web-strengthened openings disposed in shear span to static and impact loads. Fourteen RC T-beams were tested in two groups, each of seven beams. The first group was tested under static loading up to failure, while the second group was tested under repeated impact loading until the width of shear cracks reached 0.3 mm. The residual static strengths of the beams subjected to impact loading were then determined. The test variables considered were

The reserve estimation process is continuous during the life of the field due to risk and inaccuracy that are considered an endemic problem thereby must be studied. Furthermore, the truth and properly defined hydrocarbon content can be identified just only at the field depletion. As a result, reserve estimation challenge is a function of time and available data. Reserve estimation can be divided into five types: analogy, volumetric, decline curve analysis, material balance and reservoir simulation, each of them differs from another to the kind of data required. The choice of the suitable and appropriate method relies on reservoir maturity, heterogeneity in the reservoir and data acquisition required. In this research, three types of rese

A field study was conducted in Al-Khalis district, Diyala Governorate in 2019 to test the sensitivity of three varieties of pepper to the population density of the whitefly B. tabaci, Anaheim pepper, Aleppo and local variety, and the results showed that the Anaheim variety was the most infested with the whitefly density 4.08 whitefly/ leaf and then the local variety 2.7 whitefly/ leaf. The lowest population density was 1.25 whitefly/ leaf of Aleppo variety. Variety Aleppo also recorded the lowest percentage of whitefly infection B. tabaci of 39.22%, but not have significant differences in the percentage of whitefly infestation, as it reached 53.64% and 54.85% for the Anaheim and local varieties, respectively. The resistance of variety Alepp

    In the presence of multi-collinearity problem, the parameter estimation method based on the ordinary least squares procedure is unsatisfactory. In 1970, Hoerl and Kennard insert analternative method labeled as estimator of ridge regression.

In such estimator, ridge parameter plays an important role in estimation. Various methods were proposed by many statisticians to select the biasing constant (ridge parameter). Another popular method that is used to deal with the multi-collinearity problem is the principal component method. In this paper,we employ the simulation technique to compare the performance of principal component estimator with some types of ordinary ridge regression estimators based on the value of t

Perceived Trust of Stakeholders: Predicting the Use of COBIT 2019 to Reduce Information Asymmetry

This paper investigates the experimental response of composite reinforced concrete with GFRP and steel I-sections under limited cycles of repeated load. The practical work included testing four beams. A reference beam, two composite beams with pultruded GFRP I-sections, and a composite beam with a steel I-beam were subjected to repeated loading. The repeated loading test started by loading gradually up to a maximum of 75% of the ultimate static failure load for five loading and unloading cycles. After that, the specimens were reloaded gradually until failure. All test specimens were tested under a three-point load. Experimental results showed that the ductility index increased for the composite beams relative to the reference specim