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 work evaluates the influence of combining twisted fins in a triple-tube heat exchanger utilised for latent heat thermal energy storage (LHTES) in three-dimensional numerical simulation and comparing the outcome with the cases of the straight fins and no fins. The phase change material (PCM) is in the annulus between the inner and the outer tube, these tubes include a cold fluid that flows in the counter current path, to solidify the PCM and release the heat storage energy. The performance of the unit was assessed based on the liquid fraction and temperature profiles as well as solidification and the energy storage rate. This study aims to find suitable and efficient fins number and the optimum values of the Re and the inlet tem
... Show MoreCommunication has seen a big advancement through ages; concepts, procedures and technologies, it has also seen a similar advancement of language. What unites language and media is the fact that each one of them guides and contributes to the other; media exists and results from language and from the other sign systems, and what strengthens this connection is the symbolic language system, as media helps it by providing knowledge and information. The change that occurred through time must leave a significant trace in the media, for example Diction, which has changed concerning development and growth, also the ways and mediums of media have become manifold and widespread. This change affected the recipient whether it was a reader, listener o
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Much attention has been paid for the use of robot arm in various applications. Therefore, the optimal path finding has a significant role to upgrade and guide the arm movement. The essential function of path planning is to create a path that satisfies the aims of motion including, averting obstacles collision, reducing time interval, decreasing the path traveling cost and satisfying the kinematics constraints. In this paper, the free Cartesian space map of 2-DOF arm is constructed to attain the joints variable at each point without collision. The D*algorithm and Euclidean distance are applied to obtain the exact and estimated distances to the goal respectively. The modified Particle Swarm Optimization al
... Show MoreAkaike’s Information Criterion (AIC) is a popular method for estimation the number of sources impinging on an array of sensors, which is a problem of great interest in several applications. The performance of AIC degrades under low Signal-to-Noise Ratio (SNR). This paper is concerned with the development and application of quadrature mirror filters (QMF) for improving the performance of AIC. A new system is proposed to estimate the number of sources by applying AIC to the outputs of filter bank consisting quadrature mirror filters (QMF). The proposed system can estimate the number of sources under low signal-to-noise ratio (SNR).
This research aims to know the reality of implementation of Knowledge Management in Saudi Universities Applied in Shaqra University and to study the difficults whish encountered in applying the Knowledge Management approach.
The study investigated the university staff in Shaqra, Thadig, and Huraymila branches, using a questionnaire designed by the researcher to collect the data, sample of (260) members was used, applying the descriptive analytical approach to test the hypothesis by using (SPSS) program.
The study revealed that the first four zero hypothesis are rejected because there is medium approval of the university members on the fo
... Show MoreEnvironmental risk growing Become challenge "and a matter of controversy and concern to many of those concerned with environment, social, economic, and the same happens with the administrative rather than in isolation for this movement, as the issues of climate change Disturbed and troubled him, especially after what caused the risk of destruction, and irresponsibility , chaos, and the futility of resources, crops, fields, nature and homes and reactors, and after what happened in Japan from the scourge of "Hurricane tsunami " and earthquakes successive accompanied him and what became of him by surprise catastrophic affected the economy and the univ
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Today, the financial and banking sector is witnessing a qualitative shift thanks to financial technology services, which provide their services to many individuals and companies in quick, easy and less expensive ways compared to traditional means. Financial technology is a new form of financial science that combines financial transactions and technological skills concerned with providing financial services and improving the work environment within Banking institutions, and financial technology provides many advantages such as lower transaction costs, instant payment, and saving more time and effort in conducting banking
... Show MoreThe objectives of this study revolve around identifying the extent of funding impact on the future of the printed Iraqi press, and whether it threatens their chances of survival, stating the extent of technological development on the income of the printed newspaper, and identifying the causes of the financial crisis on the newspaper.
This research is classified as descriptive research, and the researcher used the survey method, and adopted the questionnaire of the views of the contactors, in five Iraqi newspapers (morning - extent - time - the way of the people - the call).
The research community included (68) respondents, whereby the comprehensive inventory method was used to define the research community, and the researcher used