That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the la

Message in the tune of readers and denial to those who say infidelity tunes

Perceived Trust of Stakeholders: Predicting the Use of COBIT 2019 to Reduce Information Asymmetry

The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

Earth’s climate changes rapidly due to the increases in human demands and rapid economic growth. These changes will affect the entire biosphere, mostly in negative ways. Predicting future changes will put us in a better position to minimize their catastrophic effects and to understand how humans can cope with the new changes beforehand. In this research, previous global climate data set observations from 1961-1990 have been used to predict the future climate change scenario for 2010-2039. The data were processed with Idrisi Andes software and the final Köppen-Geiger map was created with ArcGIS software. Based on Köppen climate classification, it was found that areas of Equator, Arid Steppes, and Snow will decrease by 3.9 %, 2.96%, an

On 2-9th April 2001 the Energetic and Relativistic Nuclei and Electron (ERNE)
instrument on the Solar and Heliospheric Observatory (SOHO) observed three
gradual solar energetic particle (SEP) events separated by 9 hour and 7days
respectively, in association with three effective solar flares and coronal mass
ejections (CMEs).
In this paper, a study of MESEP events was considered. As the definition of this
phenomenon suggested there might be many sources for each MESEP event. This
event has been examined in order to view the different sources that might relate to
suspected accelerator of the SEPs. A careful analysis for the spectra and associated
emission with such eruptions was made. Soft X-ray emission was obse