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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
Sat Oct 31 2020
Journal Name
International Journal Of Intelligent Engineering And Systems
Speech Emotion Recognition Using MELBP Variants of Spectrogram Image
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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Plasma diagnostic of gliding arc discharge at atmospheric pressure
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A gliding arc discharge (GAD) with a water spray system was constructed. A non-thermal plasma, generated between two V shaped electrodes in an ambient argon driven by 100 Hz AC voltage, was investigated using optical emission spectroscopy (OES) with different gas flow rates (0.5, 1, 1.5, 2 , 2.5 , 3  1/min). Boltzmann plot method was used to calculate electron temperature (Te) and electron density (ne). The electrodes design was spectrally recognized and its Te value was about 0.588-0.863 eV, while the ne value of 6.875×1017-10.938×1017 cm-3. The results of the plasma diagnostics generated by gliding arc showed that increasing gas f

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Physical Properties of Cu Doped ZnO Nanocrystiline Thin Films
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Thin films of ZnO nano crystalline doped with different concentrations (0, 6, 9, 12, and 18 )wt. % of copper were deposited on a glass substrate via pulsed laser deposition method (PLD). The properties of ZnO: Cu thin-nanofilms have been studied by absorbing UV-VIS, X-ray diffraction (XRD) and atomic force microscopes (AFM). UV-VIS spectroscopy was used to determine the type and value of the optical energy gap, while X-ray diffraction was used to examine the structure and determine the size of the crystals.  Atomic force microscopes were used to study the surface formation of precipitated materials. The UV-VIS spectroscopy was used to determine the type and value of the optical energy gap.

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Enhanced efficiency of CdTe Photovoltaic by thermal evaporation Vacuum
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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Biodegradation of Perfluorooctanoic Acid by Pseudomonas Plecoglossicida Strain DD4
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Organofluorines, as a pollutant, belongs to a group of substances which are very difficult to neutralize. They are part of many products of everyday use and for this reason they pollute the environment in large quantities. Perfluorinated carboxylic acids are entered into the list of the “Stockholm Convention on Persistent Organic Pollutants” in order to minimize the load on the environment by significantly reducing their use, up to their complete rejection. The DD4 strain was isolated from the soil by the enrichment method and identified using 16S rRNA method as Pseudomonas plecoglossicida. It is able to metabolize perfluorooctanoic acid (PFOA) as the only carbon source in Raymond nutrient medium with a concentration of 1000

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Publication Date
Wed Jun 01 2022
Journal Name
Baghdad Science Journal
Utilizing Attapulgite as Anti-Spill Liners of Crude Oil
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The efficiency of attapulgite liners as anti-seepage for crude oil is examined. Consideration is given to the potential use of raw attapulgite and mixture attapulgite with prairie hay and coconut husk as liners to prevent crude oil seepage. Attapulgite clay used in this study was brought from Injana formation /Western Desert of Iraq. Two types of Crude oil brought from Iraqi oil fields were used in experiments; heavy crude oil from East-Baghdad oil field and light crude oil from Nassiriya oil field. Initially the basic properties of attapulgite and crude oils were determined. The attapulgite clay was subjected to mineralogical, chemical and scanning electron microscope analyses. Raw Attapulgite 150µm, 75µm, and 53µm were tested

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Publication Date
Thu Mar 04 2021
Journal Name
Journal Of Craniofacial Surgery
Outcome Assessment for Surgical Reconstruction of Mandibular Continuity Defects
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Publication Date
Sun Dec 05 2021
Journal Name
Iraqi Journal Of Science
Adaptive Motion Compensated Spatial Temporal Filter of Colonoscopy Video
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   Colonoscopy is a popular procedure which is used to detect an abnormality. Early diagnosis can help to heal many patients. The purpose of this paper is removing/reducing some artifacts to improve the visual quality of colonoscopy videos to provide better information for physicians. This work complements a series of work consisting of three previously published papers. In this paper, optic flow is used for motion compensation, where a number of consecutive images are registered to integrate some information to create a new image that has/reveals more information than the original one. Colon images were classified into informative and noninformative images by using a deep neural network. Then, two different strategies were use

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation of Azithromycin Suspension as an Oral Dosage Form
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Azithromycin is the drug of choice in the treatment of several bacterial infections, most often those causing middle ear infection, bronchitis, pneumonia, typhoid and sinusitis. It’s also effective against certain urinary tract infections and venereal diseases. This study was carried out to prepare an acceptable suspension either as dry physical mixture powder or granules to be reconstituted, through studying the effect of various type and concentration of suspending agent (xanthan gum, hydroxypropyl methylcellulose (HPMC), either alone or in combination) on the release profile of the drug. The best prepared suspension formulas (H& III) were selected depending on the dissolution profile of each formulas and then compared with

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis Of New Asymmetrical Pyromellitdiimides Derived From Pyromellitic Dianhydride
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This work involves the synthesis and characterization of asymmetrical pyromellitdiimide
derivatives [IV]a-f
by four sequence steps selective reaction . One mole of pyromellitic dianhydride
was reacted with one mole of various primary aromatic amines [ 4-nitro aniline , 4-chloro aniline , 4-toludine and 4-anisidine] in excess of dry acetone to produce six compounds (N-substituted-pyromellitamic monoacid) [I]a-f . These new compounds [I]a-d were converted to the corresponding
N- substituted- pyromellitmonoimide [II]a-d via their heating at (80-90)
0
C in sodium acetate-acetic
anhydride mixture .
The compounds [II]a-f
were allowed to react with one mole of another primary amines in
excess of dry acetone t

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