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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
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Interval Value Fuzzy k-Ideals of a KU-Semigroup
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The notion of interval value fuzzy k-ideal of KU-semigroup was studied as a generalization of afuzzy k-ideal of KU-semigroup. Some results of this idea under homomorphism are discussed. Also, we presented some properties about the image (pre-image) for interval~ valued fuzzy~k-ideals of a KU-semigroup. Finally, the~ product of~ interval valued fuzzyk-ideals is established.

Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
A Heuristic Approach to the Consecutive Ones Submatrix Problem
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Given a matrix, the Consecutive Ones Submatrix (C1S) problem which aims to find the permutation of columns that maximizes the number of columns having together only one block of consecutive ones in each row is considered here. A heuristic approach will be suggested to solve the problem. Also, the Consecutive Blocks Minimization (CBM) problem which is related to the consecutive ones submatrix will be considered. The new procedure is proposed to improve the column insertion approach. Then real world and random matrices from the set covering problem will be evaluated and computational results will be highlighted.

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Publication Date
Tue Dec 31 2024
Journal Name
Journal Of Soft Computing And Computer Applications
Enhancing Image Classification Using a Convolutional Neural Network Model
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In recent years, with the rapid development of the current classification system in digital content identification, automatic classification of images has become the most challenging task in the field of computer vision. As can be seen, vision is quite challenging for a system to automatically understand and analyze images, as compared to the vision of humans. Some research papers have been done to address the issue in the low-level current classification system, but the output was restricted only to basic image features. However, similarly, the approaches fail to accurately classify images. For the results expected in this field, such as computer vision, this study proposes a deep learning approach that utilizes a deep learning algorithm.

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Publication Date
Thu Oct 12 2023
Journal Name
Mustansiriyah Journal Of Pure And Applied Sciences
Cavitation microbubbles in the medical ultrasound imaging: A Review
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Ultrasound is a mechanical energy which can generate altering zones of compression and rarefaction along its path in the tissues. Ultrasound imaging can provide a real time screening for blood and multiple organs to aiding the diagnostic and treatment. However, ultrasound has the potential to deposit energy in the blood and tissues causing bio effects which is depending on ultrasound characteristics that including frequency and the amount of intensity. These bio effects include either a stable cavitation presented non thermal effects or inertial cavitation of harmful effect on the tissues. The non-thermal cavitation can add features in diagnostic imaging and treatment more than the inertial cavitation. Ultrasound Contrast agents are a micro

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Publication Date
Wed Jul 29 2020
Journal Name
Iraqi Journal Of Science
Fractal Image Compression Using Block Indexing Technique: A Review
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Fractal image compression depends on representing an image using affine transformations. The main concern for researches in the discipline of fractal image compression (FIC) algorithm is to decrease encoding time needed to compress image data. The basic technique is that each portion of the image is similar to other portions of the same image. In this process, there are many models that were developed. The presence of fractals was initially noticed and handled using Iterated Function System (IFS); that is used for encoding images. In this paper, a review of fractal image compression is discussed with its variants along with other techniques. A summarized review of contributions is achieved to determine the fulfillment of fractal ima

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Ranking Function to Solve a Fuzzy Multiple Objective Function
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In this paper two ranking functions are employed to treat the fuzzy multiple objective (FMO) programming model, then using two kinds of membership function, the first one is trapezoidal fuzzy (TF) ordinary membership function, the second one is trapezoidal fuzzy weighted membership function. When the objective function is fuzzy, then should transform and shrinkage the fuzzy model to traditional model, finally solving these models to know which one is better

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Publication Date
Thu Jun 01 2023
Journal Name
Sustainable Engineering And Innovation
A review of enhanced image techniques using chaos encryption
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Secured multimedia data has grown in importance over the last few decades to safeguard multimedia content from unwanted users. Generally speaking, a number of methods have been employed to hide important visual data from eavesdroppers, one of which is chaotic encryption. This review article will examine chaotic encryption methods currently in use, highlighting their benefits and drawbacks in terms of their applicability for picture security.

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Publication Date
Fri Mar 23 2018
Journal Name
Entropy
Methods and Challenges in Shot Boundary Detection: A Review
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Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Desulfurization of gas oil using a solar photocatalytic microreactor
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The present work is devoted to investigate the performance of a homemade Y-shape catalytic microreactor for degradation of dibenzothiophene (DBT), as a model of sulphur compounds including in gas oil, utilizing solar incident energy. The microchannel was coated with TiO2 nanoparticles which were used as a photocatalyst. Performance of the microreactor was investigated using different conditions (e.g., DBT concentration, LHSV, operating temperature, and (H2O2/DBT) ratio). Our experiments show that, in the absence of UV light, no reaction takes place. The results revealed that outlet concentration of DBT decreases as the mean residence time in the microreactor increases. Also, it was noted that operating temperature s

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Publication Date
Thu Jun 01 2017
Journal Name
International Journal Of Science And Research
How Do You Treat a Severely Resorbed Mandibular Ridge?
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Abstract: Residual ridge resorption is chronic, progressive, irreversible and cumulative condition associated with teeth loss. Management of a residual ridge with severe resorption to fulfill the patient’s esthetic and functional requirements is quite difficult for the practitioner and also in the construction of an acceptable appliance. As the height of the edentulous ridge reduces the mandibular denture will be improperly function. Severe resorption of the mandibular alveolar ridge may cause instability and discomfort of the convention acrylic resin denture. Dealing with this condition requires clinical skills and knowledge. Treating the severely resorbed mandibular ridge is a challenging effort for prosthodontics. This research present

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