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.
The dynamic thermomechanical properties, sealing ability, and voids formation of an experimental obturation hydroxyapatite-reinforced polyethylene (HA/PE) composite/carrier system were investigated and compared with those of a commercial system [GuttaCore (GC)]. The HA/PE system was specifically designed using a melt-extrusion process. The viscoelastic properties of HA/PE were determined using a dynamic thermomechanical analyser. Human single-rooted teeth were endodontically instrumented and obturated using HA/PE or GC systems, and then sealing ability was assessed using a fluid filtration system. In addition, micro-computed tomography (μCT) was used to quantify apparent voids within the root-canal space. The data were statistically analys
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The aim of the research is to find out the availability of the requirements of applying the indicators of school performance system in the public schools in Mahayel Asir educational directorate through the school planning indicator, the safety and security indicator, the active learning indicator, the student guidance indicator and determining the existence of statistically significant differences between the responses of the research community according to the variable of (scientific qualification - years of work as a principal - training courses). The questionnaire was used as a tool for data collection from the research community, which consists of all the public schools’ principals (n=180) Mahayel Asir educational directorate
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A metal mandrel was designed for manufacturing the cathodes of high power electron tube ( Tetrode ) used in broadcasting transmitting tubes type TH558 and CQS200.The cathodes were manufactured in the present work from thoriated tungsten wires ( 2? ThO2- W) with different diameters .These cathodes were carbonized in sequences of processes to determine the carbonization parameters (temperature, pressure, time, current and voltage).Then the carbonized cathodes dimension were accurately measured to determine the deviation due to the high temperature distortion effect at about 1800°C .the distorted cathodes due to the carbonization process was treated when it was subjected inside the vacuum chamber and heat treated again .The carbonized cat
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This work involves theoretical and experimental studies for seven compounds to calculate the electrons spectrum and NLO properties. The theoretical study is done by employing the Time Depending Density Functional Theory TD-DFT and B3LYP/high basis set 6-311++G (2d,2p), using Gaussian program 09. Experimental study by UV/VIS spectrophotometer device to prove the theoretical study. Theoretical and experimental results were applicable in spectrum and energy gap values, in addition to convergence theoretically the energy gap results from ΔEHOMO-LUMO and UV/VIS. spectrum. Consider the theoretical method very appropriate to compounds that absorb in vacuum UV.
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ABSTRACT:
Microencapsulation is used to modify and retard drug release as well as to overcome the unpleasant effect
(gastrointestinal disturbances) which are associated with repeated and overdose of ibuprofen per day.
So that, a newly developed method of microencapsulation was utilized (a modified organic method) through a
modification of aqueous colloidal polymer dispersion method using ethylcellulose and sodium alginate coating materials to
prepare a sustained release ibuprofen microcapsules.
The effect of core : wall ratio on the percent yield and encapsulation efficiency of prepared microcapsules was low, whereas
, the release of drug from prepared microcapsules was affected by core: wall ratio ,proportion of coa
The growing relevance of printed and digitalized hand-written characters has necessitated the need for convalescent automatic recognition of characters in Optical Character Recognition (OCR). Among the handwritten characters, Arabic is one of those with special attention due to its distinctive nature, and the inherent challenges in its recognition systems. This distinctiveness of Arabic characters, with the difference in personal writing styles and proficiency, are complicating the effectiveness of its online handwritten recognition systems. This research, based on limitations and scope of previous related studies, studied the recognition of Arabic isolated characters through the identification o
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In this research, main types of optical coatings are presented which are used as covers for solar cells, these coatings are reflect the infrared (heat) from the solar cell to increase the efficiency of the cell (because the cell’s efficiency is inversely proportional to the heat), then the theoretical and mathematical description of these optical coatings are presented, and an optical design is designed to meet this objective, its optical transmittance was calculated using (MATLAB R2008a) and (Open Filters 1.0.2) programs
This research studies Reinforcing and applied load of Wear Rate for Epoxy composites contains from epoxy resin (Ep) as a matrix material and reinforced by Gawain red wood flour , Russian white wood flour , glass powder and rock wool fibers , with volume fraction (20%) for all samples in lab conditions. by using the load (10,20 ,30 ,40) Newton of iron disc for testing time(10) minute, and the results have shown that the reinforcing of epoxy resin led to decrease wear rate for all samples except the hybrid composites reinforced earth glass powder , that the wear rate values decrease from (22×10-9g/cm) to (4×10-9g/cm) of composite material(Ep+R.W.F) and thus(Ep+W.W.F) at la
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