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Proposed Audit Program for Automated Clearing House System (ACH)
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إن استخدام النظم الالكترونية في القطاع المصرفي وبالخصوص نظام مقاصة الصكوك الالكترونية (ACH) في عمليات التحويل الالكتروني للاموال بين المصارف تتضمن تحويلات مالية عالية القيمة  بين  المصارف المشاركة بهذا النظام, وان اي خلل قد يحدث بالنظام يؤدي الى حالات تلاعب في مقاصة الصكوك الالكترونية في المصارف المشاركة وبالتالي حدوث عملية اختلاس, ومن هذا المنطلق تبرز مشكلة البحث في اهمية توافر برنامج تدقيق مقترح ياخذ بنظر الاعتبار ماجاء بمقررات بازل لادارة المخاطر المصرفية الالكترونية , فضلا عن متطلبات اطار COBIT في ظل بيئة تقنية المعلوماتلفحص هذا النظام في اجراء التحويلات المالية للتأكد من صحتها وشرعيتها.حيث يهدف البحث الى فحص مدى كفاءة وفاعلية هذا النظام في اجراء التحويلات المالية الآمنة وبالتالي الحفاظ على المال العام من الهدر والضياع .

وتم التوصل الى مجموعة من الاستنتاجات أبرزها:

1-عدم وجود برنامج تدقيقي لدى ديوان الرقابة المالية الاتحادي لفحص نظام مقاصة الصكوك الالكترونية (ACH) المطبق في المصارف الحكومية.

2-ضعف البنى التحتية لتقانة المعلومات للمصارف الحكومية المشاركة بنظام مقاصة الصكوك الالكترونية(ACH) والتي ما زالت في طور الاكتمال.

وقد قدم البحث عدداً من التوصيات منها:

1-ضرورة تبني برنامج التدقيق المقترح لغرض فحص نظام مقاصة الصكوك الالكترونية (ACH) المطبق في المصارف الحكومية من قبل ديوان الرقابة المالية الاتحادي. 

2-تعزيز البنى التحتية لتقانة المعلومات للمصارف الحكومية المشاركة بنظام مقاصة الصكوك الالكترونية(ACH) والعمل على تطويرها.

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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Implementation of a Proposed Load-Shedding System Using Altera DE2 FPGA
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A load-shedding controller suitable for small to medium size loads is designed and implemented based on preprogrammed priorities and power consumption for individual loads. The main controller decides if a particular load can be switched ON or not according to the amount of available power generation, load consumption and loads priorities. When themaximum allowed power consumption is reached and the user want to deliver power to additional load, the controller will decide if this particular load should be denied receiving power if its priority is low. Otherwise, it can be granted to receive power if its priority is high and in this case lower priority loads are automatically switched OFF in order not to overload the power generation. The

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the comprehensive electronic banking system to detect operational business risks (applied research)
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Abstract:

                In light of the development in the banking environment and the increasing reliance on electronic systems in providing banking services and due to the intense competition witnessed by the banking sector, the need has emerged to apply the comprehensive electronic banking system, which works on the Internet in providing new and diverse banking services regardless of time and place by linking all branches to one central database, and despite the advantages achieved from the application of the comprehensive system, there is a set of risks that accompany the use of that system, What requires the auditors to develop the audit method in line with the size of the development in the

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The effect of a counseling program to develop the skills of friendship among introverts children
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Some children are suffering from introversion in kindergartens , so it must be confront and obviated by specialists because it will inevitably lead to unsatisfactory results reflect negatively on the individual and the community together . And the introvert child is a miserable child incapable of social interaction or give - and - take with colleagues , lack of integration of the child to life leads to the obstruction of  participation with his peers in various activities.     Introversion  causes a real emotional deficit to the children of kindergartens which limits of possibility of their intellectual development and mental growth and that because of their isolation and poor focus in education

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The effect of a counseling program in reducing emotional submission among intermediate school students
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Emotions are part of the personality of the individual and affect many different aspects of the personality, and it is an important element of social and psychological adaptation, especially if it is within the limits of nature, and if the methods used to express them are appropriate and moderate.

Submission is one of the characteristics that express the way an individual relies upon in dealing with others and in dealing with matters of life. An individual who complies with instructions and orders and abides by them, and performs what is required of him without hesitation or delay. Adolescence is an important and accurate stage in the constructive development of an individual and in his psychological and social life.

The

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The Effect of a Training Program in Introducing Saudi Traditional Fashion in Local Museums
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Museum education is of great importance to an appropriate representation of museums’ collections and exhibits, including traditional fashion. Therefore, museum educators/curators need to be equipped with the most essential skills in their profession in order to adequately present the museum’s history and holdings. This could be achieved through specialized training programs. However, Arab countries are still behind in terms of museum education. Therefore, this article aims to shed light on this issue by assessing the knowledge and skills possessed by museum educators/curators and how training programs could affect them

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Crossref
Publication Date
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Preoperative Psycho-educational Program on Stress of Cardiac Surgery Patients
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Objective: The study aimed to determine the effectiveness of preoperative psycho - education al
program on cardiac surgery patients information and their level of stress. And find out the differences
in the Psycho educational
program with regard to patients demographic characteristics such as age and gender.
Methodology Aquazi-experimental study was carried out to determine the effectiveness of
preoperative education program on stress for cardiac surgery patients in Baghdad city from the 28th of
March, 2010 , to 19th of September ,2011.
The preoperative psycho - educational program, as well as the questionnaire was constructed as a tool of
data collection for the purpose of the study. Purposive (non probability) s

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Publication Date
Sun Jul 04 2010
Journal Name
Journal Of Educational And Psychological Researches
guidance program Structured to address therapeutic cognitive emotional disorders (Anxiety and depression model)
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           Is one of the processes of educational guidance to help the individual to design educational plans that fit with the abilities and inclinations and goals.
And research aims the current instruction program heuristic therapeutic knowledge to deal with emotional disorders. And may the researcher instruct a program according to the theories of interested and competent guidance to education and has studied the large number of studies available in this field, as has been the program on a number of specialists in education and Psychology and took their views. And then was adopted the final version of the indicative program, consistent with the sample, which was built

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
The Stress Distribution on the Zygapophyseal Joint of Lumbar Vertebra by ANSYS Program
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Zygapophyseal joints (or facet joints), are a plane synovial joint which located between the articular facet processes of the vertebral arch which is freely guided movable joints. Ten dried vertebrae were used for the lumbar region and taking (L4) as a sample to reveal stress pathways across the joints by using ANSYS program under different loading conditions which used Finite Elements Analysis model. Results obtained from the ANSYS program are important in understanding the boundary conditions for load analysis and the points of stress concentration which explained from the anatomical point of view and linked to muscle and ligament attachments. This model used as a computational tool to joint biomechanics and to prosthetic im

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program in Enhancing Nurses’ Knowledge about Occupational Health Hazards
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Objective: To determine the effectiveness of an Educational Program in Enhancing Nurse’s Knowledge about Occupational Health Hazards at Medical City Hospitals in Baghdad City.

Methodology: The present study employed a quasi-experimental design held at Medical City Hospitals in Baghdad City. A non-probability sample (convenience sample) consisted of (60) nurse. Data were collected by using a self-report questionnaire which consisted of six parts (a) socio-demographic characteristics (b) physical hazards knowledge (c) chemical hazards knowledge (d) biological hazards knowledge (e) psychological hazards knowledge and (f) mechanical hazards knowledge. Data were analyzed using the statistical packag

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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Screening Program for Idiopathic Scoliosis by Adam's Bending Forward Test of Prepubertal Children at Primary Schools in Baghdad City
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Objective: The study aimed to screen the prepubertal children for idiopathic scoliosis at earlier stages, and find
out the relationship between idiopathic scoliosis and demographic data such as age, sex, body mass index,
heavy backpacks, and heart & lung diseases.
Methodology: A descriptive study was conducted on screening program for prepubertal children in primary
schools at Baghdad city, starting from 24th of February to the end of October 2010. Non- probability
(purposive) sample of 510 prepubertal children were chosen from primary schools of both sides of Al-Karkh
and Al-Russafa sectors. Data was collected through a specially constructed questionnaire format include (24)
items multiple choice questions, and

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