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.
In this paper, the effect of changes in bank deposits on the money supply in Iraq was studied by estimating the error correction model (ECM) for monthly time series data for the period (2010-2015) . The Philips Perron was used to test the stationarity and also we used Engle and Granger to test the cointegration . we used cubic spline and local polynomial estimator to estimate regression function .The result show that local polynomial was better than cubic spline with the first level of cointegration.
Background: It had been found that passive smoking may have the same harmful effect as tobacco cigarettes smoking. Aims: This study was conducted to determine the effect of passive smoking on salivary glutathione peroxidase and selenium in relation to dental caries severity. Settings and Design: The sample consisted of 120 children aged 5 years old, classified into four groups according to the number of cigarettes smoked by their fathers daily: Passive smoking children of 5-10 cigarettes, those of 10–15 cigarettes daily, those of 15–20 cigarettes daily and non-passive smoking children of no smokers indoor (the control group). The sample was further classified according to dental caries severity into three groups: mild (DMFS values <4
... Show MoreThe research aimed to find the effectiveness of teaching impact of the reflex learning strategy on the fifth class female student achievement of the geography content material). The researcher adopted the null hypotheses (there are no statistically significant differences at (0,05) level between the women score mean of the experimental group student who has been taught by the cement material assigned by the reflex learning strategy, and that of the control group who have been taught by the traditional method on the achievement test. The researcher adopted the post-test experimental design to measure students’ achievement. The population of the present study has been limited to the fifth literary class female stud
... Show MoreThis research shows the importance of Baghdad in the field of urban heritage and was demonstrated in the Ibn al-Fiqh al-Hamdani's book Baghdad the City of Peace in which he focused on many urban aspects and reviewing its historical importance by connecting them with modern events and the role they play in cultural and civilized construction which included: mosques, schools and markets etc. and the service providing institutions and other pillars of the Islamic cities through showing the development back then and its importance as an integral part of the urban and cultural heritage of the Islamic cities in general and Baghdad city in particular.
In his book Baghdad the City of Peace, Ibn al-Faqih Hamadhaani
... Show MoreThe current research aims to identify the impact of the (Landa) model on acquiring grammatical concepts among students of the College of Administration and Economics, University of Baghdad, and to achieve the research goal, the researcher has set the following hypotheses: There are no statistically significant differences at the level of significance (0.05) between the average degrees Students of the experimental group who studied the Arabic language according to the (Landa) model and the marks of the students of the control group who studied the same subject in the usual way in the post test, there are no statistically significant differences at the level of significance (0.05) in the average differences between the test scores before and
... Show MoreBackground: Thymus vulgaris is a plant rich in essential oils acclaimed for the management of oxidative stress and inflammation in the organs. Meanwhile, the heavy metal lead is widely distributed in nature and continued exposure to lead acetate causes reduced fertility.Objectives: The present study aimed to investigate the effects of T. vulgaris on ovarian and uterine structural and functional characteristics in female rats exposed to lead acetate. Methods: Three groups of 18 mature Wistar albino female rats (Rattus norvegicus), 15 weeks old and weighing between 200 and 210 g, were established and handled for 60 days as follows: Group A (control group) received 0.5 mL of distilled water (DW) daily; group B received 5 mg/kg body weight (BW
... Show MoreSludge from stone-cutting (SSC) factories and stone mines cannot be used as decorative stones, stone powder, etc. These substances are left in the environment and cause environmental problems. This study aim is to produce artificial stone composite (ASC) using sludge from stone cutting factories, cement, unsaturated resin, water, silicon carbide nanoparticles (SiC-NPs), and nano-graphene oxide (NGO) as fillers. Nano graphene oxide has a hydrophobic plate structure that water is not absorbed due to the lack of surface tension on these plates. NGO has a significant effect on the properties of artificial stone due to its high specific surface area and low density in the composite. Its uniform distribution in ASC is very low due to its hydropho
... Show MoreGarlic is rich in nutritional and medicinal value as it has been found that the water extract of garlic plant contains 31% carbohydrates and rich in elements calcium, phosphorus, magnesium, potassium, sodium, iron, zinc, manganese, vitamin C, thiamine, riboflavin, niacin and pyridoxine. The aim of this study was to investigate the effect of garlic extract (