Preferred Language
Articles
/
jpgiafs-1235
A proposed audit program for a comprehensive electronic banking system based on business risks : applied research
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Environment Friendly Eco - City
...Show More Authors

The 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 More
View Publication Preview PDF
Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Budget Programs and Performance away to enhance the control in government economic units
...Show More Authors

     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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
Mechanisms of Plant-Correlation Phytoremediation of Al-Daura Iraqi Refinery Wastewater Using Wetland Plant from Tigris River
...Show More Authors

In developing countries, conventional physico-chemical methods are commonly used for removing contaminants. These methods are not efficient and very costly. However, new in site strategy with high treatment efficiency and low operation cost named constructed wetland (CW) has been set. In this study, Phragmites australis was used with free surface batch system to estimate its ability to remediate total
petroleum hydrocarbons (TPH) and chemical oxygen demand (COD) from Al-Daura refinery wastewater. The system operated in semi-batch, thus, new wastewater was weekly added to the plant for 42 days. The results showed high removal percentages (98%) of TPH and (62.3%) for COD. Additionally, Phragmites australis biomass increased significant

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Structural interpretation of 2D seismic reflection data of the Khabour Formation in the Upper West Euphrates, western Iraq
...Show More Authors

     The seismic reflection method has a primary role in petroleum exploration. This research is a structural interpretation study of the 2D seismic reflection survey carried out in the Upper West Euphrates (Khan Al-Baghdadi area), which is located in the western part of Iraq, Al-Anbar governorate. The two objectives of this research are to interpret Base Akkas/Top Khabour reflector and to define potential hydrocarbon traps in the surveyed area. Based on the synthetic seismogram of Akk_3 well near the study area, the Akkas/Top Khabour reflector was identified on the seismic section. Also, the Silurian Akkas Hot_shale reflector was identified and followed up, which represents the source and seal rocks of the Paleozoic

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Thu Nov 21 2019
Journal Name
Journal Of Engineering
Automatic Determination of Liquid's Interface in Crude Oil Tank using Capacitive Sensing Techniques
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Jul 01 2024
Journal Name
المجلة العلمية لعلوم وفنون الرياضة
العلاقة بين طول الذراع وبعض المتغيرات البايوكينماتيكية في سباحة الفراشة (50 متر) لسباحي المنتخب الوطني
...Show More Authors

Competitive 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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
The Use of Remote Sensing and GIS in Studying the Dynamics of Irrigated Space in Guercif Plain (Morocco)
...Show More Authors

      The use of remote sensing and Geographic Information System (GIS) are among the most efficient modern tools to study the varied natural resources in terms of localization, identification of characteristics, and the study of its dynamics. Thus, the aim of this study is to show the importance of remote sensing and Geographical Information System in studying the Guercif irrigated plain.  We will first process and analyze satellite images using the program (Erdas IMAGINE 15. 00) and then create thematic maps illustrating the irrigated area's evolution (ArcGIS 10.8). The results revealed that since the late 20th century, the area of Guercif Plain has expanded significantly, with the total irrigated space that has been doubled many

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Spectroscopic Analysis of DC-Nitrogen Plasma Produced using Copper Electrodes
...Show More Authors

      This study shows the effects of copper material electrode, applied voltage, and different pressure values on electrical discharge plasma. The purpose of the work is the application of the spectral analysis method to obtain accurate results of nitrogen plasma parameters. By using the optical emission spectroscopy (OES), many N2 molecular spectra peaks appeared in the range from 300 to 480 nm. Also, some additional peaks were recorded, corresponding to atomic and ionic lines for nitrogen, target material, and hydrogen, in all samples. The electron density (ne) was calculated from the measurement of Stark broadening effect, which was found to decrease with increasing pressure from 0.1 mba

... Show More
View Publication Preview PDF
Scopus (14)
Crossref (3)
Scopus Crossref
Publication Date
Tue Feb 13 2024
Journal Name
Iraqi Journal Of Science
Systems Reliability Estimations of Models Using Exponentiated Exponential Distribution
...Show More Authors

This article deals with estimations of system Reliability for one component, two and s-out-of-k stress-strength system models with non-identical component strengths which are subjected to a common stress, using Exponentiated Exponential distribution with common scale parameter. Based on simulation, comparison studies are made between the ML, PC and LS estimators of these system reliabilities when scale parameter is known.

View Publication Preview PDF
Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Beyond Individual Ownership: Women's and Men's Land Tenure Rights in Iraqi Heritage Systems
...Show More Authors

This 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 More
View Publication Preview PDF