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 predisposing factors and their effect on the increasing of vulvovaginal Candidiasis have been studied in this research. The result indicated that the highest of infection with vaginal Candidias was in the age of women with age of (21-30years) with vaginal itching and discharge, also the results revealed that the pregnancy was the main predisposing factor. The percentage of the infected pregnant Ladies was 33.7% followed by the women who used the IUCD and OCP 22.1%, those who used steroids 5.2% comparing with control women (without predisposing factors).The results also indicated that the most cases of infection were during the third trimester of pregnancy (where the rate of infedion) was 53.9%.-OCP- Oral Contraceptive Pills-IUCD- Intrr
... Show MoreIn this paper, simulation studies and applications of the New Weibull-Inverse Lomax (NWIL) distribution were presented. In the simulation studies, different sample sizes ranging from 30, 50, 100, 200, 300, to 500 were considered. Also, 1,000 replications were considered for the experiment. NWIL is a fat tail distribution. Higher moments are not easily derived except with some approximations. However, the estimates have higher precisions with low variances. Finally, the usefulness of the NWIL distribution was illustrated by fitting two data sets
Introduction: Syphilis is a sexually transmitted disease, that may be transferred from mothers to infants during pregnancy if it is left untreated. Method: This study was conducted among 65 women who suffered from recurrent abortions in Iraq. Syphilis screening recombinant (IgM + IgG) level by ELISA, RADIM (Italy) and rapid plasma reagin (RPR) (positive and negative results) tests were used to analyse the data. Results: A non-significant association was observed with age (p=0.989), and the number of healthy births (p=0.643). Non-significant differences were observed in comparisons between smoker and non-smoker percentages in the study group. The rapid test for syphilis confirmation was applied using Rapid Plasma Reagin (RPR) tests.
... Show MoreR. Vasuki [1] proved fixed point theorems for expansive mappings in Menger spaces. R. Gujetiya and et al [2] presented an extension of the main result of Vasuki, for four expansive mappings in Menger space. In this article, an important lemma is given to prove that the iteration sequence is Cauchy under suitable condition in Menger probabilistic G-metric space (shortly, MPGM-space). And then, used to obtain three common fixed point theorems for expansive type mappings.
Abstract: To study the effect of nickel chloride on bone composition of mice, a number of biophysical and biochemical parameters have been made use. The animals were divided into control and experimental and further subdivided into three groups I, II and III according to the dose of nickel chloride (NiCl2) administered to them i.e. 5.8, 12.8 and 28.2 mg/kg body weight, respectively. Femur bones were obtained by sacrificing the animals three weeks after weaning them once a week. The percentage loss between the wet weight and dry weight of femur in control animals was found to be 32.5+1.5 .In the three experimental groups I,II and III, the percentage loss was 30.4+1.4, 35.3+2.3 and 38.9+2.2 respectively. The percentage loss between the wet we
... Show MoreThe adopted accelerated curing methods in the experimental work are 55ºC and 82ºC according to British standard methods. The concrete mix with the characteristics compressive strength of 35MPa is design according to the ACI 211.1, the mix proportion is (1:2.65:3.82) for cement, fine and coarse aggregate, respectively. The concrete reinforced with different volume fraction (0.25, 0.5 and 0.75)% of glass, carbon and polypropylene fibers. The experimental results showed that the accelerated curing method using 82ºC gives a compressive strength higher than 55ºC method for all concrete mixes. In addition, the fiber reinforced concrete with 0.75% gives the maximum compressive strength, flexural and splitting tensile strength for all types of
... Show MoreIn this paper we introduce a new type of functions called the generalized regular
continuous functions .These functions are weaker than regular continuous functions and
stronger than regular generalized continuous functions. Also, we study some
characterizations and basic properties of generalized regular continuous functions .Moreover
we study another types of generalized regular continuous functions and study the relation
among them
At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.
Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a
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