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A proposed audit program for a comprehensive electronic banking system based on business risks : applied research
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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 which is the need for management to increase investment in information technology and monitor the financial allocations required to implement the comprehensive system according to a specific plan and schedule and monitor deviations in the application, their causes and ways to address them, with the need for the auditor to adopt an audit program in line with the size of the client's internal and external risks and analyze them to determine the risks that threaten the continuity of the client's activity and the size of the material misrepresentations.  The remaining ones that extend to the financial statements.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
A Genetic Based Optimization Model for Extractive Multi-Document Text Summarization
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Extractive multi-document text summarization – a summarization with the aim of removing redundant information in a document collection while preserving its salient sentences – has recently enjoyed a large interest in proposing automatic models. This paper proposes an extractive multi-document text summarization model based on genetic algorithm (GA). First, the problem is modeled as a discrete optimization problem and a specific fitness function is designed to effectively cope with the proposed model. Then, a binary-encoded representation together with a heuristic mutation and a local repair operators are proposed to characterize the adopted GA. Experiments are applied to ten topics from Document Understanding Conference DUC2002 datas

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Publication Date
Sun Jan 16 2022
Journal Name
Iraqi Journal Of Science
A Multi-Objective Evolutionary Algorithm based Feature Selection for Intrusion Detection
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Nowad ays, with the development of internet communication that provides many facilities to the user leads in turn to growing unauthorized access. As a result, intrusion detection system (IDS) becomes necessary to provide a high level of security for huge amount of information transferred in the network to protect them from threats. One of the main challenges for IDS is the high dimensionality of the feature space and how the relevant features to distinguish the normal network traffic from attack network are selected. In this paper, multi-objective evolutionary algorithm with decomposition (MOEA/D) and MOEA/D with the injection of a proposed local search operator are adopted to solve the Multi-objective optimization (MOO) followed by Naï

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Publication Date
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
A New Efficient Hybrid Approach for Machine Learning-Based Firefly Optimization
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     Optimization is the task of minimizing or maximizing an objective function f(x) parameterized by x. A series of effective numerical optimization methods have become popular for improving the performance and efficiency of other methods characterized by high-quality solutions and high convergence speed. In recent years, there are a lot of interest in hybrid metaheuristics, where more than one method is ideally combined into one new method that has the ability to solve many problems rapidly and efficiently. The basic concept of the proposed method is based on the addition of the acceleration part of the Gravity Search Algorithm (GSA) model in the Firefly Algorithm (FA) model and creating new individuals. Some stan

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
AlexNet-Based Feature Extraction for Cassava Classification: A Machine Learning Approach
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Cassava, a significant crop in Africa, Asia, and South America, is a staple food for millions. However, classifying cassava species using conventional color, texture, and shape features is inefficient, as cassava leaves exhibit similarities across different types, including toxic and non-toxic varieties. This research aims to overcome the limitations of traditional classification methods by employing deep learning techniques with pre-trained AlexNet as the feature extractor to accurately classify four types of cassava: Gajah, Manggu, Kapok, and Beracun. The dataset was collected from local farms in Lamongan Indonesia. To collect images with agricultural research experts, the dataset consists of 1,400 images, and each type of cassava has

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the disclosure level due to Standards & Poor’s (S&P) Indicators And its effect on relevant accounting information An applied research in Baghdad bank
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The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Modes of Knowledge acquisition and their reflections on the tacit knowledge A field study in Tuz General Hospital
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This research aims to knowledge the extent of the application of Tuz General Hospital to the concept of tacit knowledge dimensions (mental models, intuition, experience, skill) and methods of acquiring knowledge dimensions (training, job rotation, work teams) and the measurement and analysis of the link and the kind of impact between the methods of acquiring knowledge and tacit knowledge of the Angels nursing in the researched hospital, and was the questionnaire primary means of collecting information adopted by the researcher that, the research sample of (90) individuals, including the Angels nursing, has been using the statistical program spss for the purpose of conducting statistical treatments, and through the diagnosis and m

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Publication Date
Mon Jan 03 2022
Journal Name
International Education And Culture Studies
A Future Vision of Mathematics Teacher Preparation Program at the Universities
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Publication Date
Tue Jan 25 2022
Journal Name
Iraqi Journal Of Science
A Modified Segmentation Approach for Real World Images Based on Edge Density Associated with Image Contrast Stretching
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Segmentation of real world images considered as one of the most challenging tasks in the computer vision field due to several issues that associated with this kind of images such as high interference between object foreground and background, complicated objects and the pixels intensities of the object and background are almost similar in some cases. This research has introduced a modified adaptive segmentation process with image contrast stretching namely Gamma Stretching to improve the segmentation problem. The iterative segmentation process based on the proposed criteria has given the flexibility to the segmentation process in finding the suitable region of interest. As well as, the using of Gamma stretching will help in separating the

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Publication Date
Mon Jan 01 2024
Journal Name
International Journal Of Neutrosophic Science
A New Paradigm for Decision Making under Uncertainty in Signature Forensics Applications based on Neutrosophic Rule Engine
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One of the most popular and legally recognized behavioral biometrics is the individual's signature, which is used for verification and identification in many different industries, including business, law, and finance. The purpose of the signature verification method is to distinguish genuine from forged signatures, a task complicated by cultural and personal variances. Analysis, comparison, and evaluation of handwriting features are performed in forensic handwriting analysis to establish whether or not the writing was produced by a known writer. In contrast to other languages, Arabic makes use of diacritics, ligatures, and overlaps that are unique to it. Due to the absence of dynamic information in the writing of Arabic signatures,

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Publication Date
Tue Jan 30 2024
Journal Name
International Journal Of Pharmacy Practice
A Comprehensive Review of Drivers influencing Flu Vaccine Acceptance in the Middle East: Using Health Belief Model
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Rationale, aims and objectives: A review of studies published over the last six years gives update about this hot topic. In the middle of COVID-19 pandemic, this study findings can help understand how population may perceive vaccinations. The objectives of this study were to review the literature covering the perceptions about influenza vaccines and to determine factors influencing the acceptance of vaccination using Health Belief Model (HBM). Methods: A comprehensive literature search was performed utilizing PubMed and Google Scholar databases. Three keywords were used: Influenza vaccine, perceptions, and Middle East. Empirical studies that dealt with people/ HCW perceptions of influenza vaccine in the Middle East and writt

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