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Internal banking supervision requirements and their impact on the development of electronic accounting information systems: Applied research in a sample of Iraqi private banks
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      Despite the availability of information technology banking features and benefits of the banking sector, they involve many risks and challenges and put in the face of the administrative authorities and regulatory institutions in the banking system, organizational matters and control sensitive and bear direct responsibility for conducting independent assessments of their regulatory and information and determine the degree of its durability and its ability to confront problems imposed by the technical challenges and technological .
And the success of the administrative authorities and regulatory institutions in achieving its objectives in the management of risks and threats oversight resulting from the activities and operations of electronic banking entails the development and adaptation of control procedures and tools to the provisions of the control of the threats and the additional risks posed by the use of accounting information systems electronic banking industry because of the characteristics and the nature of their activities , and requires the availability of a set of basic properties of systems in information and communication technology that make up the infrastructureoftheactivityandinternalcontrolsystems. This study is a form of surveys aimed in which Applied to discover the current status of the internal control systems in private banks in Iraq and assess the degree of robustness and effectiveness of the procedures and controls designed in information systems, accounting and electronic determine the compatibility of the characteristics of the regulatory system for accounting information systems Computerized used with regulatory requirements and procedures of public accepted, from the standpoint of working in Iraqi banks and external auditors in these banks .

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Publication Date
Mon Nov 03 2014
Journal Name
Iraqi Journal Of Physics
STVI calculating the changes in vegetable cover for a vegetated environment in west Iraq
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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
STVI calculating the changes in vegetable cover for a vegetated environment in west Iraq
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Remote sensing provide the best means to monitoring change in vegetation over a wide range of temporal scales over large areas. In this study, the vegetation index which has been applied known as the Stress Related Vegetation Index (STVI) on in the area around the Euphrates River and part of Al-Habbaniyah lake which located at western side of the river in Ramadi city, Al-Anbar province at Iraq to study the vegetation cover changes and detect the areas of changes, using two satellite sensors multispectral images such as TM and ALI, after geometric correction procedure to rectifying these images. The STVI-4 index result was the best than other vegetation indices (STVI-1 and STVI-3) to discriminate the vegetable cover distribution. The diff

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The political role of social movements In Iraq for the period 2003-2014
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The phenomenon of the social movements of researchers, based on the scope of their influence on political events, and the nature of the wide role played, and its ability to influence, through its activities and various activities and various. It has practiced its activities through new and non-traditional peaceful means, with clear slogans and specific objectives. And was able to mobilize activists from different strata of the Iraqi people, and its categories and social strata. As the demands focused on freedoms, rights, dignity and social justice

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
On the First Natural Triangular Representations of the Symmetric Groups
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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
The Solar Attraction Effect on Orbital Elements of the Moon
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In this paper, the solar attraction effect on the Moon orbital elements had been studied. The solar attraction considered a third body perturbation. The initial values of the Moon orbital elements at 2015-1-21.5 which are used (semi major axis=380963.78 km, eccentricity =0.056o, Eular angles (Ω=30°, ω=40°, , i=18.4°). The Moon in a perigee of its orbit at the initial time. A program which designed, was used to calculate the Moon position ,velocity and orbital elements through the years (2015-2035). The position and velocity components of the Moon were calculated by solving the equation of Kepler for elliptical orbit using Newton Raphson's method for (1000) periods and hundred steps of time for each period. The results show a secular

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Publication Date
Wed Nov 27 2019
Journal Name
Iraqi Journal Of Science
The effects of Insects on the Physicochemical Characteristics During Composting
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     Insects have a vital role in solid waste composting process. Insects are detritus feeders that enhance changing the physical and chemical properties of decomposed materials during composting processes. This behavior makes insects excellent organisms in recycling of organic matter. The present study assesses the success of insects’ population in relation with the degradation of solid waste.  The study was carried out in the glass house facility of the College of Science, Salahaddin University in Erbil City, Kurdistan region of Iraq, using household organic waste. During composting process, three stages of lifecycle of insects were observed and recorded. The total number of insects reached to 1268 indiv

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Publication Date
Mon May 15 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Effect of Spot Size on the Fractal Optical Modulation
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The present paper analyzes the signal emitting from the Reticle during changing the spot size of laser falling on the disk and shows the optimum frequency and the amount of energy window in different patterns of modulator (Reticle).  All results are obtained by establishing   a special program named “Disk optical modulator version 3" using the language visual basic 6 ahich contains many parameters. All models of optical modulator consist of twenty sectors, ten sectors are opaque and other ten sectors are transmitted for the laser. The number of sectors depends on several factors as chopping frequency, power transparent and modulation transfer function.   It has been demonstrated by simulations, the optimal

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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Studying the effect of the annealing on Ag2Se thin film
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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Diversity, Abundance, and Distribution of Cladocera at the end of the Tigris River North of Basrah – IRAQ
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Seasonal variations of the species composition and abundance of Cladocera were studied in two stations at the end of the Tigris River and one station at the confluence of the Tigris with Euphrates area, at the beginning of the Shatt Al-Arab River in Al-Qurnah North of Basrah Province, from October 2015 to August 2016. Samples of zooplankton were collected by plankton net 100-µm. mesh size. The population density of Cladocera ranged between 1 Ind /m³ during summer and 211 Ind./m³ during winter at station 1 (Al-Jewaber Bridge). A total of 16 species of Cladocera belonging to 12 genera were recorded in the study. The average density of Cladocera ranged from 23.2 ind./m3 at Station 2 (Hamayon Bridge) to 53.7 Ind./m3

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
The study of the bending property of the epoxy (Ep / MgO) and (Ep/SiO2) composites in natural conditions and after immersion in chemical solution
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In this paper, a polymer-based composite material was prepared by hand Lay-up method consisting of epoxy resin as a base material reinforced by magnesium oxide powder once and silicon dioxide powder again and with different weight ratios (3, 6, 9 and 12) wt %. The three-point bending test was performed in normal conditions and after immersion in sulfuric acid. The results showed that the bending value decreased with the increase of the weighted ratio of the reinforcement material (MgO, SiO2). The Bending of samples reinforced by SiO2 was found to be less than the bending of samples reinforced by particles (MgO). For example, the bending of the SiO2 sample (0.32 mm) at the weighted ratio (3%) and for the MgO (0.18mm) sample at the weight

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