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 .
In recent years, there has been a rapid development in research on high performance ceramics for mechanical, electrical and medical industries. This development will be shown for alumina as a representative for oxide ceramics powders.
Dry–pressing forming technique was used to prepare different ceramic compacts for alumina grafted by polymethacrylate polymers. All Alumina compact were fired firstly at 1200 ◌ْ C, then
at 1600 ◌ْ C.
Mechanical strength was examined in different means, some
depends on compression and other depends on impact. Hardness was
also measured .The results obtained were compared with that of
Alumina compact prepared under the same condition from Alumina
especially made for pressing .
Spin coating technique used to prepare ZnPc, CdS and ZnPc/CdS blend thin films, these films annealed at 423K for 1h, 2h and 3h. Optical behavior of these films were examined using UV-Vis. and PL. The absorption spectrum of ZnPc shows a decreasing in absorption with the increase of annealing time while CdS spectrum give a clearly absorption peak at~510 nm. Energy gap of ZnPc increases from 1.41 to 1.52 eV by increasing the annealing time. Eg of CdS decrease by increasing annealing time, from 2.3 eV to 2.2 eV. The intensities of the peaks obtained from PL spectra were strongly dependent on annealing time and confirmed the results obtained from UV-Vis. D.C. conductivity measurement showed that all the thin films have two differen
... Show MoreThe most universal and basic damages caused by an earthquakes are buildings damage and human casualties. A simplified method, the RADIUS 99 Tool is used to calculate seismic intensity (shaking) distribution, buildings damage, number of casualties and lifelines damage, due to assumed earthquake scenario. In this study, Al - Kadhmiya sector in Baghdad city was chosen for assessing seismic risk, for this purpose, this area was divided into mesh of 1*1 km2 cell size, and a scenario of (Manjil) earthquake (that struck Iran in 1990) was utilized with following earthquake magnitudes (5 and 7), with epicenter distance (3, 10 and 100 km), and depths (2 and 5 km). It was found that, the best soil types for constructions are those with medium and h
... Show MoreAvery large numbers of articles are made by powder metallurgical methods using electrolytically reduced metal powders. Iron powder is one of these powders which play an important role in this field. Its preparation by electrolytic method is economic in comparison with the traditional methods (Atomization and carbonyl processes).
An electrochemical cell consisting of two electrodes (stainless steel cathode and iron anode, 99.9%) was used to study the electrolytic preparation of iron powder with particle size less than 106µm directly as powde1y form. Ferrous sulphate electrolyte was used containing sodium chloride as a stabilizing agent. The produced powder was thoroughly washed with an acidified distilled water and absolute ethan
... Show MoreUltrasound has been used as a diagnostic modality for many intraocular diseases, due its safety, low cost, real time and wide availability. Unfortunately, ultrasound images suffer from speckle artifact that are tissue dependent. In this work, we will offer a method to reduce speckle noise and improve ultrasound image to raise the human diagnostic performance. This method combined undecimated wavelet transform with a wavelet coefficient mapping function: where UDWT used to eliminate the noise and a wavelet coefficient mapping function used to enhance the contrast of denoised images obtained from the first component. This methods can be used not only as a means for improving visual quality of medical images but also as a preprocessing
... Show MoreBis-anthraquinones with a unique molecular backbone, (+)-2,2’-epicytoskyrin A (epi) and (+)-1,1′-bislunatin (bis), was produced by endophytic fungi Diaporthe sp GNBP-10 associated with Gambir plant (Uncaria gambier). Epi and bis possess robust antimicrobial activity toward various pathogens. This study focus on knowing the optimum condition of epi and bis production from Diaporthe sp GNBP-10. A series of culture media with various nutrient compositions was investigated in epi and bis production. The content of epi and bis was determined by measuring the area under the curve from TLC-densitometric (scanner) experiment. The linear regression analysis was then applied to obtain the results. The optimi
... Show MoreA Longitudinal opening is used to construct hollow core beam is a cast in site or precast or pre stressed concrete member with continuous voids provided to reduce weight, cost and, as a side benefit, to use for concealed electrical or mechanical runs. Primarily is used as floor beams or roof deck systems. This study investigate the behavior of six beams (solid or with opening) of dimension (length 1000 x height 180 x width120mm) simply support under partial uniformly distributed load, four of these beam contain long opening of varied section (40x40mm) or (80x40mm). The effect of vertical steel reinforcing, opening size and orientations are investigated to evaluate the response of beams. The experimental behavior based on load-deflection
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