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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
Sun Oct 22 2023
Journal Name
Iraqi Journal Of Science
Characteristics of Electrical Power Generation by Wind for Al-Tweitha Location Using Weibull Distribution Function
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In this paper, the 5 minutes measured wind speed data for year 2012 at 10 meter height for Tweitha have been statically analyzed to assess the time of wind turbine electrical power generation. After collection Tweitha wind data and calculation of mean wind speed the cumulative Weibull diagram and probability density function was ploted, then each of cumulative Weibull distribution, cut-in and furling turbine wind speed could be used as a mathematical input parameters in order to estimate the hours of electrical power generation for wind turbine during one day or one year. In Tweitha site, found that the average wind speed was (v= 1.76 m/s), so five different wind turbines were be selected to calculate hours of electrical generation for A

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Publication Date
Sat Jan 01 2011
Journal Name
Iraqi Journal Of Physics
Calculation of Particle Emission Rates for Nucleon-Induced Reactions with non-Equidistance Spacing Model Dependence
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Nuclear emission rates for nucleon-induced reactions are theoretically calculated based on the one-component exciton model that uses state density with non-Equidistance Spacing Model (non-ESM). Fair comparison is made from different state density values that assumed various degrees of approximation formulae, beside the zeroth-order formula corresponding to the ESM. Calculations were made for 96Mo nucleus subjected to (N,N) reaction at Emax=50 MeV. The results showed that the non-ESM treatment for the state density will significantly improve the emission rates calculated for various exciton configurations. Three terms might suffice a proper calculation, but the results kept changing even for ten terms. However, five terms is found to give

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Publication Date
Sun Oct 30 2022
Journal Name
Iraqi Journal Of Science
Automated Methodology for Volume Fraction Measurement of Three Phase Steel Micrograph Using Image Processing Techniques
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     A quantitative description of microstructure governs the characteristics of the material. Various heat and excellent treatments reveal micro-structures when the material is prepared. Depending on the microstructure, mechanical properties like hardness, ductility, strength, toughness, corrosion resistance, etc., also vary. Microstructures are characterized by morphological features like volume fraction of different phases, particle size, etc. Relative volume fractions of the phases must be known to correlate with the mechanical properties. In this work, using image processing techniques, an automated scheme was presented to calculate relative volume fractions of the phases, namely Ferrite, Martensite, and Bainite, present in the

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Publication Date
Wed Nov 30 2022
Journal Name
Desalination And Water Treatment
Removal of amoxicillin from wastewater by adsorption onto activated carbon prepared from sunflower seed hulls
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In this study, the potential of adsorption of amoxicillin antibiotic (AMOX) from aqueous solutions using prepared activated carbon (AC) was studied. The used AC was prepared from an inexpensive and available precursor (sunflower seed hulls (SSH)) and activated by potassium hydroxide (KOH). The prepared AC was examined for its ability to remove AMOX from aqueous contaminated solutions and characterized with the aid of N2 -adsorption/desorption isotherm Brunauer–Emmett– Teller, scanning electron microscopy, energy-dispersive X-ray spectroscopy and Fourier-transform infrared. Zeta potential of the prepared activated carbon from sunflower seed hulls (SSHAC) were studied in relation to AMOX adsorption. The physical and chemical propert

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Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NUMERICAL TAXONOMY OF GENUS FICUS L. 1753 (MORACEAE), WITH ADDITION NEW RECORD SPECIES TO EGYPT
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The taxonomy of Ficus L., 1753 species is confusing because of the intense morphological variability and the ambiguity of the taxa. This study handled 36 macro-morphological characteristics to clarify the taxonomic identity of the taxa. The study revealed that Ficus is represented in the Egyptian gardens with forty-one taxa; 33 species, 4 subspecies and 4 varieties, and classified into five subgenera: Ficus Corner, 1960; Terega Raf., 1838; Sycomorus Raf., 1838; Synoecia (Miq.) Miq., 1867, and Spherosuke Raf.,1838; out of them seven were misidentified. Amongst, four new Ficus taxa were recently introduced to Egypt namely: F. lingua subsp. lingua Warb. ex De Wild. & T. Durand, 1901; F. pumila L., 1753; F. rumphii Blume, 1825, and F. su

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Fabrication of Cr2O3: ZnO Nanostructure Thin Film Prepared by PLD Technique as NH3 Gas Sensor
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     Chromium oxide (Cr2O3) doped ZnO nanoparticles were prepared by pulsed laser deposition (PLD) technique at different concentration ratios (0, 3, 5, 7 and 9 wt %) of ZnO on glass substrate. The effects of ZnO dopant on the average crystallite size of the synthesized nanoparticles was examined By X-ray diffraction. The morphological features were detected using atomic force microscopy (AFM). The optical band gap value was observed to range between 2.78 to 2.50 eV by UV-Vis absorption spectroscopy, with longer wavelength shifted in comparison with that of the bulk Cr2O3 (~3eV). Gas sensitivity, response, and recovery times of the sensor in the presence of NH3

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Publication Date
Wed Sep 24 2014
Journal Name
International Journal Of Environmental Science And Technology
Removal of copper ions from contaminated groundwater using waste foundry sand as permeable reactive barrier
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Publication Date
Tue Mar 17 2020
Journal Name
Optical And Quantum Electronics
Photocatalytic activity of Ag-doped TiO2 nanostructures synthesized by DC reactive magnetron co-sputtering technique
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Removing of Methylene Blue Dye from its Aqueous Solutions Using Polyacrylonitrile/Iron Oxide/Graphene Oxide
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      Organic contaminants are used to be found in industrial wastewater treatment procedures, and heavy metal ion removal is difficult. Photo Fenton reaction activity was exploited in this study to decompose organic contaminants using a functional composite hydrogel. Polyacrylonitrile (PAN), Fe3O4 particles, and graphene oxide make up the hydrogel (GO). It is made from GO/ Fe3O4 and is made using the precipitation technique. GO is made from graphite using the Hummers process. And it has exceptional mechanical strength and Photo-Fenton activity as a result of various breakdown data that were influenced differently, such as H2O2 concentration, dye concentration, temper

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Publication Date
Wed Jan 01 2020
Journal Name
Systematic Reviews In Pharmacy
Synthesis of New Ibuprofen Derivatives Containing (Oxothiazolidin-3-yl) Amino Moiety with Expected Biological Activity
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Nonsteroidal anti-inflammatory drugs (NSAIDs) are drugs that help reduce inflammation, which often helps to relieve pain. In this research new ibuprofen oxothiazolidnone derivatives were synthesized from the reaction of Schiff base derivatives of Ibuprofen with mercapto acetic acid VI a-c, to improve the potency and to decrease the drug's potential side effects, a new series of 4-thiazolidinone derivatives of ibuprofen was synthesized VI a-c . The characterizations of the compounds were identified by using FTIR, 1HNMR technique and by measuring the physical properties.

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