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.
A proposed audit program for a comprehensive electronic banking system based on business risks : applied research
Comprehensive Electronic Banking System
Business Risk Audit
Audit Procedures
Publication Date
Mon Sep 14 2015
Journal Name
Spe North Africa Technical Conference And Exhibition
Feasibility of Gas Lift to Increase Oil Production in an Iraqi Giant Oil Field
Abstract<p>Gas lift is one of the artificial lift techniques which it is frequently implemented to raise oil production. Conventionally, the oil wells produce depending on the energy of reservoir pressure and solution gas which declines due to continuous production. Therefore, many oil wells after a certain production time become unable to lift oil to the surface. Thus, the continuity of production requires implementation of gas lift which works to decrease the average fluid density in the tubing by injection gas through the annulus into the tubing. This paper aims to get maximum oil production of an Iraqi giant oil field at optimum injected gas rate. The field is located in south of Iraq and in</p>
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production monitoring
optimization problem
gas Lift Design
artificial lift system
Artificial Intelligence
Reservoir Surveillance
Upstream Oil & Gas
gas lift
flow rate
correlation
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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Dimension feminine in The Respectful Prostitute’s Jean- Paul Sartre and The Blind Prostitute’s Badr Shaker al-Sayyabe: La dimension féminine dans La P….respectueuse de Jean-Paul Sartre et La Prostituée Aveugle de Badr Shaker al-Sayyabe
Sartre
al- Sayyabe
the prostitute
the ego and the other
20 century
the capitalist system.
Sartre
al-Sayyabe
prostituée
XXe siècle
le moi et l'autre
la société capitaliste.
Jean-Paul Sartre and Badr Shakir al-Sayyabe are among the most prominent writers that critiqued the destructive role of capitalism and the patriarchal power system in the period of the Post-World War II crisis. Divided into three chapters, the present study examines two of the most eminent literary works in the history of the Western and Eastern societies in the fifties of the last decade: Jean Paul Sartre’s play : The Respectful Prostitute and Badr Shaker al-Sayyabe’s poem: The Blind Prostitute.
Chapter one discusses the position of the prostitute in a patriarchal societies. Chapter two linguistically analy
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Publication Date
Tue Jan 01 2019
Journal Name
Преподаватель ХХi век
Фонограмматическая когниция в русском и арабском языках: основы флективного когнитивного строя
ФОНОГРАММАТИЧЕСКАЯ КОГНИЦИЯ
ФЛЕКТИВНЫЙ КОГНИТИВНЫЙ СТРОЙ
МАРКЕР
ФОНЕТИЧЕСКИЕ ИЗМЕНЕНИЯ
ЗВУКОВОЕ КОЛИЧЕСТВО КОРНЯ
РУССКИЙ ЯЗЫК
АРАБСКИЙ ЯЗЫК
PHONO-GRAMMATICAL COGNITION
INFLECTED COGNITIVE SYSTEM
PHONETIC CHANGES
SOUND QUANTITY OF ROOTS
RUSSIAN LANGUAGE
ARABIC
В статье рассматривается вопрос о связи флективных изменений с мыслительными процессами на материале русского и арабского языков, анализируются семантические, фонетические, морфологические и синтаксические основы фонограмматической когниции. Цель статьи выявление прямой связи между количественным звуковым изменением согласного состава слова и мыслительными процессами, с помощью которых человеческ
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Sat Oct 01 2016
Journal Name
Journal Of Theoretical And Applied Information Technology
Factors affecting global virtual teams’ performance in software projects
Today the trend is to perform software development work via distributed geographical area among team
individual or even as an organization. However
due to the global market and international presence of many companies
there is a need to implement a global virtual teams. The global virtual team members are gradually engaged in globalized business environments across space
time and organizational boundaries via information and communication technologies. A global virtual team relies on communication
collaboration
and information exchange are the most important criteria in global virtual teams’ operations. The purpose of this paper is to answer two research questions. The first research question is to identify the factors affecting global virtual teams’ performance. A systematic literature review was conducted to answer the first research question. The second research question is on what the rank of the factor affecting the global virtual teams’ performance according to their level of effect on global virtual teams’ performance. Online survey was conducted within 103 developers and IT managers from eight IT companies to answer the second research question. The Statistical Package for Social Science (SPSS 22) was used to analyze the collected data. In this study
we investigated factors that affect global virtual teams’ performance
factors considered include cultural differences
language problems
time-zone differences
team size
technical problems
lack of trust
lack of sufficient training
and ICT problems. Also the findings indicated that lack of sufficient training is the highest level of effect on global virtual teams’ performance. On the other hand
team size is the lowest level of effect on global virtual teams’ performance. © 2005 - 2016 JATIT & LLS. All rights reserved.
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