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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 Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Optical properties of TiO2 thin films prepared by reactive d.c. magnetron sputtering
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TiO2 thin films were deposited by reactive d.c magnetron sputtering method on a glass substrate with various ratio of gas flow (Oxygen /Argon) (50/50, 100/50 and 150/50) at substrate temperature 573K. It can be observe that the optical energy gap of TiO2 thin films dependent on the ratio of gas flow (oxygen/argon), it varies between (3.45eV-3.57eV) also it is seen that the optical constants (α, n, K, εr and εi ) has been varied with the change of the ratio of gas flow (Oxygen /Argon).

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Assessment of Lipid Profile among Sudanese patients with Type 2 Diabetes Mellitus
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Background: Diabetes mellitus is a major health issue that is one of the leading causes of cardiovascular disease. Recent studies have found a link between uncontrolled diabetes and cardiovascular disease, with dyslipidaemia predicting glycated-hemoglobin (HbA1c), which could be a major contributor to type 2 diabetes complications and etiology.

Objectives: The objective of present study was estimate lipid profiles among control and uncontrolled type 2 diabetic patients.

Subjects and Methods: Analytical case control based study, One hundred twenty participate were included in study, 70 patients with DM  as case group  refer to Abuagala Center and difference follow up diabetic center  and 50 non diabetic subjects taken as

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Publication Date
Mon Sep 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Optimal Design of Cylinderical Ectrode Using Neural Network Modeling for Electrochemical Finishing
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The finishing operation of the electrochemical finishing technology (ECF) for tube of steel was investigated In this study. Experimental procedures included qualitative
and quantitative analyses for surface roughness and material removal. Qualitative analyses utilized finishing optimization of a specific specimen in various design and operating conditions; value of gap from 0.2 to 10mm, flow rate of electrolytes from 5 to 15liter/min, finishing time from 1 to 4min and the applied voltage from 6 to 12v, to find out the value of surface roughness and material removal at each electrochemical state. From the measured material removal for each process state was used to verify the relationship with finishing time of work piece. Electrochemi

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Publication Date
Sat Aug 10 2019
Journal Name
Engineering, Technology & Applied Science Research
Performance of Segmental Post-Τensioned Concrete Beams Exposed to High Fire Temperature
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The present study illustrates observations, record accurate description and discussion about the behavior of twelve tested, simply supported, precast, prestressed, segmental, concrete beams with different segment numbers exposed to high fire temperatures of 300°C, 500°C, and 700°C. The test program included thermal tests by using a furnace manufactured for this purpose to expose to high burning temperature (fire flame) nine beams which were loaded with sustaining dead load throughout the burning process. The beams were divided into three groups depending on the precast segments number. All had an identical total length of 3150mm but each had different segment number (9, 7, and 5 segments), in other words, different segment length

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Publication Date
Wed Jun 28 2023
Journal Name
The Iraqi Journal Of Veterinary Medicine
Antibacterial Activity of Lactiplantibacillus plantarum‎ from Dairy Products ‎Against Some ‎Foodborne Bacteria
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Lactiplantibacillus plantarum‎, one of lactic acid bacteria (LAB), is found in various foods, ‎‎including dairy products, meat, and vegetables, and most of these bacteria offer beneficial ‎‎effects to humans and animals as potential probiotics with broad-spectrum antimicrobial ‎‎activities. The aim of this study was evaluating the antibacterial efficacy of L. ‎plantarum‎ ‎against ‎some foodborne bacteria isolated from dairy products. This research involved 34 dairy ‎products, ‎including local and imported milk, cheese, and yogurt sold locally in Baghdad ‎province, Iraq, during May ‎‎2022. For the isolation of L. ‎plantarum‎, a special medium called ‎MRS (de Man Rogosa and ‎Sharpe) was applied. Colonie

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Publication Date
Mon Aug 01 2022
Journal Name
International Journal Of Nonlinear Analysis And Applications
comparing three estimators of fuzzy reliability for one scale parameter rayleigh distribution
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Statistical methods and statistical decisions making were used to arrange and analyze the primary data to get norms which are used with Geographic Information Systems (GIS) and spatial analysis programs to identify the animals production and poultry units in strategic nutrition channels, also the priorities of food insecurity through the local production and import when there is no capacity for production. The poultry production is one of the most important commodities that satisfy human body protein requirements, also the most important criteria to measure the development and prosperity of nations. The poultry fields of Babylon Governorate are located in Abi Ghareg and Al_Kifil centers according to many criteria or factors such as the popu

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Publication Date
Tue Sep 22 2020
Journal Name
Arabian Journal Of Geosciences
Manufacture of Portland cement from Late Miocene claystone, Injana formation, Central Iraq
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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Diversity of design methods for global competitive advertising: عمار صباح شاكر ناجي
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As a result of the development and global openness and the possibility of companies providing their services outside their spatial boundaries that were determined by them, and the transformation of the world due to the development of the means of communication into a large global market that accommodates all products from different regions and of the same type and production field, competition resulted between companies, and the race to obtain the largest market share It ensures the largest amount of profits, and it is natural for the advertising promotion by companies for their product to shift from an advertisement for one product to a competitive advertisement that calls on the recipient to leave the competing product and switch to it

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Publication Date
Wed Sep 20 2023
Journal Name
International Journal Of Dentistry
Improving Surface Properties of PEEK for Dental Applications by Using Piranha Solution
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Background. “Polyetheretherketone (PEEK)” is a biocompatible, high-strength polymer that is well-suited for use in dental applications due to its unique properties. However, achieving good adhesion between PEEK and hydrophilic materials such as dental adhesives or cement can be challenging. Also, this hydrophobicity may affect the use of PEEK as an implant material. Surface treatment or conditioning is often necessary to improve surface properties. The piranha solution is the treatment of choice to be explored for this purpose. Methods. PEEK disks of 10 mm diameter and 2 mm thickness were used in this study. Those samples were divided into five groups (each group has five samples). The first is the control group, in which no

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Characterization of silver polyaniline nanocomposite thin films prepared by microwave induced plasma
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Polyaniline (PANI) and Ag/PANI nanocomposite thin films have prepared by microwave induced plasma. The Ag powder of average particle size of 50 nm, were used to prepare Ag/PANI nanocomposite thin films. The Ag/PANI nanocomposite thin films prepared by polymerization in plasma and characterized by UV-VIS, FTIR, AFM and SEM to study the effect of silver nanoparticles on the optical properties, morphology and structure of the thin films. The optical properties studies showed that the energy band gap of the Ag/PANI (5%wt silver) decreased from 3.6 to 3.2 eV, where the substrate location varied from 4.4 to 3.4 cm from the axis of the cylindrical plasma chamber. Also the optical energy gap decreased systematically from 3.3 to 3 eV with increas

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