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.
Radar is the most eminent device in the prolonged scattering era The mechanisms involve using electromagnetic waves to take Synthetic Aperture Radar (SAR) images for long reaching. The process of setting edges is one of the important processes used in many fields, including radar images, which assists in showing objects such as mobile vehicles, ships, aircraft, and meteorological and terrain forms. In order to accurately identify these objects, their edges must be detected. Many old-style methods are used to isolate the edges but they do not give good results in the determination process. Conservative methods use an operator to detect the edges, such as the Sobel operator which is used to perform edge detection where the edge does
... Show MoreBlock cipher technique is one of cryptography techniques to encrypt data block by block. The Serpent is one of AES candidates. It encrypts a 128-bit block by using 32 rounds of a similar calculation utilizing permutations and substitutions. Since the permutations and substitutions of it are static. Then this paper proposes dynamic methods for permutation, substitution and key generation based on chaotic maps to get more security. The proposed methods are analyzed and the results showed that they were able to exceed the weakness resulting from the use of static permutations and substitutions boxes in the original algorithm and also can reduce number of rounds and time usage compared with a classical Serpent block
... Show MoreA proposed feature extraction algorithm for handwriting Arabic words. The proposed method uses a 4 levels discrete wavelet transform (DWT) on binary image. sliding window on wavelet space and computes the stander derivation for each window. The extracted features were classified with multiple Support Vector Machine (SVM) classifiers. The proposed method simulated with a proposed data set from different writers. The experimental results of the simulation show 94.44% recognition rate.
In this paper, a microcontroller-based electronic circuit have been designed and implemented for dental curing system using 8-bit MCS-51 microcontroller. Also a new control card is designed while considering advantages of microcontroller systems the time of curing was controlled automatically by preset values which were input from a push-button switch. An ignition based on PWM technique was used to reduce the high starting current needed for the halogen lamp. This paper and through the test result will show a good performance of the proposed system.
The problem of housing in Iraq is a long-rooted and rooted problem, and it needs a great effort to find out its causes and thus give essential points that contribute to alleviating and addressing it, and it is worth noting that research into the housing problem and the housing sector in Iraq is not done in isolation from other sectors and studies. As well as the economic policies pursued and the social and political conditions. It is known that the Iraqi economy is a unilateral (rentier) economy, that is, it depends almost entirely on exporting oil and obtaining revenues, and that the economic decision and economic policies followed in Iraq are greatly affected by several factors, including the economic, social and political fact
... Show MoreInformation pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.
This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s
... Show MoreLaser is a powerful device that has a wide range of applications in fields ranging from materials science and manufacturing to medicine and fibre optic communications. One remarkable