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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 Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The extent of the contribution of the determinants of organizational support in the enhancement of the mental status of banking services - A study of the views of a sample of employees in a number of banks in the city of Dohuk
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     The objective of this study is to determine the extent to which the determinants of organizational support contributed to enhancing the mental status of banking services in a number of banks in Dohuk governorate in order to diagnose the correlation between the perceived organizational support and the mental status of services. Availability in the environment of banks and to enhance the mental position from the point of view of customers as the main hypotheses focused on the nature of the relationship between the dimensions of research among them has been tested these hypotheses using statistical and descriptive methods have been The study concluded that the contribution of organizational support, which is

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
A consensus on measurement
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Many letters and theses written on the subject of consensus, as well as in measurement,
But we tried to address a topic of consensus

Building a blind measuring guide.
 We have tried to explain the meaning of convening, then the statement of consensus in language and terminology and then the statement of measurement
Also, we have shown the types of consensus mentioned by the jurists, and this is how much was in the first topic, either
The second section included the statement of the doctrines of the blind in the matter, and then the evidence of each doctrine and discussed.
We followed it with the most correct opinion statement and concluded the research with some of the conclusions we reached through
search.

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Publication Date
Wed Jul 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Subject Review on Some Analytical Methods for Determination of Fosfomycin Drugs
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Medicines comprising fosfomycin are prescribed for urinary tract infections. These drugs are available for oral use as tromethamine and calcium, while fosfomycin-sodium and disodium are given for intravenous (IV) and intramuscular (IM). Many quantitative analytical methods have been reported to estimate Fosfomycin in blood, urine, plasma, serum, and pharmaceutical dosage formulations. Some techniques were spectrophotometric, mass spectrometry, gas chromatography, high-performance liquid chromatography, and electrochemical methods. Here we perform a rapid narrative review that discusses and comparison between them of various analytical methods for the determination of Fosfomycin-containing drugs.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
peridos for transversal coincidence maps on compact manifolds with a given cohomology
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Publication Date
Fri Jul 19 2019
Journal Name
Iraqi Journal Of Science
A Comparative Study on Meta-Heuristic Algorithms For Solving the RNP Problem
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The continuous increases in the size of current telecommunication infrastructures have led to the many challenges that existing algorithms face in underlying optimization. The unrealistic assumptions and low efficiency of the traditional algorithms make them unable to solve large real-life problems at reasonable times.
The use of approximate optimization techniques, such as adaptive metaheuristic algorithms, has become more prevalent in a diverse research area. In this paper, we proposed the use of a self-adaptive differential evolution (jDE) algorithm to solve the radio network planning (RNP) problem in the context of the upcoming generation 5G. The experimental results prove the jDE with best vecto

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Science
On Some Approximation Properties for a Sequence of λ-Bernstein Type Operators
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In 2010, Long and Zeng introduced a new generalization of the Bernstein polynomials that depends on a parameter  and called -Bernstein polynomials. After that, in 2018, Lain and Zhou studied the uniform convergence for these -polynomials and obtained a Voronovaskaja-type asymptotic formula in ordinary approximation. This paper studies the convergence theorem and gives two Voronovaskaja-type asymptotic formulas of the sequence of -Bernstein polynomials in both ordinary and simultaneous approximations. For this purpose, we discuss the possibility of finding the recurrence relations of the -th order moment for these polynomials and evaluate the values of -Bernstein for the functions ,  is a non-negative integer

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Publication Date
Fri Jan 01 2021
Journal Name
Agrosystems, Geosciences & Environment
Cover crop influence on soil water dynamics for a corn–soybean rotation
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Abstract<p>Crop production is reduced by insufficient and/or excess soil water, which can significantly decrease plant growth and development. Therefore, conservation management practices such as cover crops (CCs) are used to optimize soil water dynamics, since CCs can conserve soil water. The objective of this study was to determine the effects of CCs on soil water dynamics on a corn (<italic>Zea mays</italic> L.)–soybean [<italic>Glycine max</italic> (L.) Merr.] rotation at three soil depths over 3 yr. The study was conducted at the Chariton County Cover Crop Soil Health Research and Demonstration Farm (CCSH) in Missouri. Initial CC establishment occurred in 2012. Volumetric soil water </p> ... Show More
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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Building the optimal portfolio for stock using multi-objective genetic algorithm - comparative analytical research in the Iraqi stock market
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Abstract:

The main objective of the research is to build an optimal investment portfolio of stocks’ listed at the Iraqi Stock Exchange after employing the multi-objective genetic algorithm within the period of time between 1/1/2006 and 1/6/2018 in the light of closing prices (43) companies after the completion of their data and met the conditions of the inspection, as the literature review has supported the diagnosis of the knowledge gap and the identification of deficiencies in the level of experimentation was the current direction of research was to reflect the aspects of the unseen and untreated by other researchers in particular, the missing data and non-reversed pieces the reality of trading at the level of compani

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Publication Date
Tue Jun 08 2021
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
The effectiveness of using (7E’s) learning cycle in learning a movement chain on the uneven bars in the artistic gymnastics for women
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Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

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