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.
This study uses load factor and loss factor to determine the power losses of the electrical feeders. An approach is presented to calculate the power losses in the distribution system. The feeder’s technical data and daily operation recorded data are used to calculate and analyze power losses.
This paper presents more realistic method for calculating the power losses based on load and loss factors instead of the traditional methods of calculating the power losses that uses the RMS value of the load current which not consider the load varying with respect to the time. Eight 11kV feeders are taken as a case study for our work to calculate load factor, loss factor and power losses. Four of them (F40, F42, F43 and F
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In this study, nano TiO2 was prepared with titanium isopropoxide (TTIP) as a resource to titanium oxide. The catalyst was synthesized using phosphotungstic acid (PTA) and, stearyl trimethyl ammonium bromide (STAB) was used as the structure-directing material. Characterization of the product was done by the X-ray diffraction (XRD), X-ray fluorescent spectroscopy (XRF), nitrogen adsorption/desorption measurements, Atomic Force Microscope (AFM) and Fourier transform infrared (FTIR) spectra, were used to characterize the calcined TiO2 nanoparticles by STAB and PWA. The TiO2 nanomaterials were prepared in three crystalline forms (amorphous, anatase, anatase-rutile). The results showed that the
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يعد نظام الإدارة البيئية ( EMS ) على وفق المواصفة ISO 14001:2015 من الانظمة الإدارية الحديثة والمهمة في وقتنا الحالي، اذ هو أحد أدوات الأدارة البيئية بعّده مدخلاً للمعالجة أو الحد من المخاطر البيئية وآثارها، وبالخصوص الاثار الناجمة من الصناعة النفطية والتي تعد المصدر الرئيس للتلوث البيئي وهدر ونفاذ الموارد الطبيعية. تتجلى مشكلة الدراسة في ضعف عملية تشخيص والحد من مخاطر الج
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Background: Osteoporosis is one of the major public health problems from which more and more people in the world are suffering. There is evidence suggesting that osteoporosis knowledge is one contributor to osteoporosis preventive behavior. Aim of the Study: To assess the knowledge regarding osteoporosis risk factors, prevention, and management in women of reproductive ages. To identify any association between knowledge and studied factors.
The petroleum sector has a significant influence on the development of multiphase detection sensor techniques; to separate the crude oil from water, the crude oil tank is used. In this paper, a measuring system using a simple and low cost two parallel plate capacitance sensor is designed and implemented based on a Micro controlled embedded system plus PC to automatically identify the (gas/oil) and (oil/water) dynamic multi-interface in the crude oil tank. The Permittivity differences of two-phase liquids are used to determine the interface of them by measuring the relative changes of the sensor’s capacitance when passes through the liquid’s interface. The experiment results to determine the liquid’s interface is sa
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The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.
Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature show its importance in strengthening financial and operationl
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The radial wave functions of the Bear–Hodgson potential have been used to study the ground state features such as the proton, neutron and matter densities and the as- sociated rms radii of two neutrons halo 6He, 11Li, 14Be and 17B nuclei. These halo nuclei are treated as a three-body system composed of core and outer two-neutron (Core + n + n). The radial wave functions of the Bear–Hodgson potential are used to describe the core and halo density distributions. The interaction of core-neutron takes the Bear–Hodgson potential form. The outer two neutrons of 6He and 11Li interact by the realistic interaction REWIL whereas those of 14Be and 17B interact by the realistic interaction of HASP. The obtained results show that this model succee
... Show MoreThis paper delves into the significant role played by local social and traditional structures in shaping Traditional Community Tenure (TCT) within Iraqi Land Tenure Legislation (ILTR), and examines their impact on gender inequalities, with a specific focus on women's land tenure rights. The methodological approach employed in this study identified the sources of barriers to gender equality within TCT as outlined in ILTR at two different bilateral levels, with input obtained from key stakeholders in a selected city in Iraq. The case study survey encompassed three districts, which served as local layers within the historic sectors of the Iraqi city of Al-Nasiriya. the study employed quantitative methods, including a household surveyو with
... Show MoreThe World witnessed over the past few decades a clear change in the urban existence map, where the number of cities' residents has increased and the cities geographic area expanded, also networks of roads and electric power stations were spread. This extraordinary events caused the drawing of a different identity to the world, race with itself in the field of energy and raw materials consumption. Therefore, the research issue individualizes in the lack of available knowledge concerning the subject of environment friendly ecological urban desiging and planning.So the research aims to define the environmentally friendly eco-city' structural elements and to clarify their most important planning and design foundations. To In
... Show MoreCompetitive swimming is a highly researched area and technological developments have aided advances in the understanding of the biomechanical principles that underpin these elements and govern propulsion. Moreover, those working in the sports field especially in swimming are interested in studying, analyzing, evaluating and developing motor skills by diagnosing the strengths and weaknesses of the skill, and accordingly, coaches and specialists correct these errors. The researchers chose this (Butterfly swimming) and the (arm length) is an important variable because the success of the stroke is greatly dependent on the propulsion generated from the arm pull, and swimmers with a longer arm span have a mechanical advantage with the resulting f
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