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.
Background: Obesity tends to appear in modern societies and constitutes a significant public health problem with an increased risk of cardiovascular diseases.
Objective: This study aims to determine the agreement between actual and perceived body image in the general population.
Methods: A descriptive cross-sectional study design was conducted with a sample size of 300. The data were collected from eight major populated areas of Northern district of Karachi Sindh with a period of six months (10th January 2020 to 21st June 2020). The Figure rating questionnaire scale (FRS) was applied to collect the demographic data and perception about body weight. Body mass index (BMI) used for ass
... Show MoreSo far, APT (Advanced Persistent Threats) is a constant concern for information security. Despite that, many approaches have been used in order to detect APT attacks, such as change controlling, sandboxing and network traffic analysis. However, success of 100% couldn’t be achieved. Current studies have illustrated that APTs adopt many complex techniques to evade all detection types. This paper describes and analyzes APT problems by analyzing the most common techniques, tools and pathways used by attackers. In addition, it highlights the weaknesses and strengths of the existing security solutions that have been used since the threat was identified in 2006 until 2019. Furthermore, this research proposes a new framework that can be u
... Show MoreThe conventional procedures of clustering algorithms are incapable of overcoming the difficulty of managing and analyzing the rapid growth of generated data from different sources. Using the concept of parallel clustering is one of the robust solutions to this problem. Apache Hadoop architecture is one of the assortment ecosystems that provide the capability to store and process the data in a distributed and parallel fashion. In this paper, a parallel model is designed to process the k-means clustering algorithm in the Apache Hadoop ecosystem by connecting three nodes, one is for server (name) nodes and the other two are for clients (data) nodes. The aim is to speed up the time of managing the massive sc
... Show MorePV connected systems are worldwide installed because it allows consumer to reduce energy consumption from the electricity grid. This paper presents the results obtained from monitoring a 1.1 kWp. The system was monitored for nine months and all the electricity generated was fed to the fifth floor for physics and renewable energy building 220 V, 50 Hz. Monthly, and daily performance parameters of the PV system are evaluated which include: average generated of system Ah per day, average system efficiency, solar irradiation around these months. The average generated kWh per day was 8 kWh/day, the average solar irradiation per day was 5.6 kWh/m2/day, the average inverter efficiency was 95%, the average modules efficien
... Show MoreThe main purpose of the paper is to identify the controllability of an existing production system; yogurt production line in Abu Ghraib Dairy Factory which has several machines of food processing and packing that has been studied. Through the starting of analysis, instability in production has been found in the factory. The analysis is built depending on experimental observation and data collection for different processing time of the machines, and statistical analysis has been conducted to model the production system. Arena Software is applied for simulating and analyzing the current state of the production system, and results are expanded to improve the system production and efficiency. Research method is applied to contribute in knowi
... Show MoreGumbel distribution was dealt with great care by researchers and statisticians. There are traditional methods to estimate two parameters of Gumbel distribution known as Maximum Likelihood, the Method of Moments and recently the method of re-sampling called (Jackknife). However, these methods suffer from some mathematical difficulties in solving them analytically. Accordingly, there are other non-traditional methods, like the principle of the nearest neighbors, used in computer science especially, artificial intelligence algorithms, including the genetic algorithm, the artificial neural network algorithm, and others that may to be classified as meta-heuristic methods. Moreover, this principle of nearest neighbors has useful statistical featu
... Show MoreThis research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.
In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.
The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi
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