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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
Wed Mar 12 2025
Journal Name
Al–bahith Al–a'alami
THE EFFECT OF FASHIONISTA ON FEMALE BODY IMAGE
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The research aims to reveal the relationship between the use of social networking sites and the image that females make about their physical formation, the nature of the effects, their value judgments about the image of their bodies, their attitudes toward plastic surgery, the most important types of these processes for them, their motivations to conduct them, and the cultural pressures they are exposed to. The study, moreover, investigates in the effects of those plastic surgery on their behavior as active and interacting users with what is published on social media, according to the theory of social comparison. This paper is an attempt to understand the pattern of social networking

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification Of Gray Mold On Gerbera jamesonii Plants
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Obviously, within the years  2004, 2005, 2006, several infection cases of  damping – off ,leaves ,flowers ,buds and petioles blight ,stem canker ,crown rot have seen on (Gerbera jamesonii) plants in nurseries and appears  dirty white(brown) color mold at the first and then convert to gray color on the foliage. The studying is carried out in two locations in Baghdad city which are Palestine Street (Al-Khirat, Al-Zina nurseries) and Zaiyuna (Zainab, Zaiyuna, Baghdad nurseries). The isolation and diagnosis were identified the causal pathogen was Botrytis cinerea.The pathogenicity test was carried out with positive results were positive resulted.  The infections percentage on gerbera plants ranged in the studied nu

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Publication Date
Mon Apr 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On SAH – Ideal of BH – Algebra
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     The aim of this investigation is to present the idea of  SAH – ideal , closed SAH – ideal and closed SAH – ideal with respect to an element ,  and s-  of BH – algebra .

We detail and show  theorems which regulate the relationship between these ideas and provide some examples in BH – algebra .

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Crossref
Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Generalized Left Derivations with Identities on Near-Rings
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In this paper, new concepts which are called: left derivations and generalized left derivations in nearrings have been defined. Furthermore, the commutativity of the 3-prime near-ring which involves some
algebraic identities on generalized left derivation has been studied.

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
On Min - Cs Modules and Some Related Concepts
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Our aim in this paper is to study the relationships between min-cs modules and some other known generalizations of cs-modules such as ECS-modules, P-extending modules and n-extending modules. Also we introduce and study the relationships between direct sum of mic-cs modules and mc-injectivity.

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Crossref
Publication Date
Sun Dec 06 2015
Journal Name
Baghdad Science Journal
Some Results on Pure Submodules Relative to Submodule
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Let R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.

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Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Slums and its implication on security in Baghdad
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The research team seeks to study the phenomena of random housing in Iraqi society in general and Baghdad city in particular by standing on the causes behind this phenomena and its relation with security situation in Baghdad. The researchers adopted a theoretical and practical framework. The main objective is to diagnose the risks caused by the escalation of slums in Baghdad city. 

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On Solution of Regular Singular Initial Value Problems
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    This paper devoted to the analysis of regular singular initial value problems for ordinary differential equations with a singularity of the first kind , we propose semi - analytic technique using two point osculatory interpolation to construct polynomial solution, and discussion behavior of the solution in the neighborhood of the regular singular points and its numerical approximation, two examples are presented to demonstrate the applicability and efficiency of the methods. Finally , we discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems.

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Publication Date
Tue Dec 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Comparison between Electroplating and Electroless on Plastic Surface
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We report a method of converting non-conductive plastic surfaces into conductive by plating either copper electroless or copper electroplating -carbon black containing bending Agent onto Perspex plastics . Various approaches have been studied in order to comparing properties of the plated copper for two methods such as scanning electron microscopy (SEM),thickness, roughness, porosity, tensile Strength and elongation. The results show that the surface of electroplating was uniform, compact, and continuous and it had an obvious metallic sheen, while the surface of plated copper for electroless for it had many pores. Also observed that the coating was composed of small cells. Thes

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Home Economics on High Performance
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يسعى هذا البحث الى تقديم اطار عملي ونظري حول موضوع "تأثير الاقتصاد المنزلي في تعزيز الاداء العالي" وتم اختبار مخطط الدراسة الفرضي في القطاع التعليمي الحكومي في محافظة البصرة ,ويتضمن عدد من تشكيلات الجامعة التقنية الجنوبية. واستخدمت الاستبانة والمقابلة الشخصية كأسلوب لجمع البيانات للدراسة وكان حجم العينة114 موظف. وقد استخدمت عدد من الاساليب الاحصائية لاختبار فرضيات الدراسة. واظهرت النتائج بأن هناك تأثير ايج

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