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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 Jun 30 2019
Journal Name
Journal Of The College Of Education For Women
Strategies For Urban Land use planning for Sustainable Urban Development
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The concept of sustainability is one of the modern concepts that influenced the quality of the urban plans for the cities, through the interest in the environmental and social aspects as well as the economic aspect and the need to balance to achieve sustainable development.

The research aims to identify the most prominent methods of sustainable urban land use planning and the strategies developed within these approaches to achieve sustainable development. The research started from the problem of a knowledge gap in adopting sustainable approaches and strategies when planning urban land uses for the holy city of Karbala.

In the theoretical aspect, the concepts of sustainable development, sustainable planning methodologies a

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
CALCULATION BIASES FOR COEFFICIENTS AND SCALE PARAMETER FOR LINEAR (TYPE 1) EXTREME VALUE REGRESSION MODEL FOR LARGEST VALUES
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Abstract

Characterized by the Ordinary Least Squares (OLS) on Maximum Likelihood for the greatest possible way that the exact moments are known , which means that it can be found, while the other method they are unknown, but approximations to their biases correct to 0(n-1) can be obtained by standard methods. In our research expressions for approximations to the biases of the ML estimators (the regression coefficients and scale parameter) for linear (type 1) Extreme Value Regression Model for Largest Values are presented by using the advanced approach depends on finding the first derivative, second and third.

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Publication Date
Fri Apr 29 2022
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF OZONE ENRICHMENT AND SPRAYING WITH COCONUT WATER AND MORINGA EXTRACT ON VEGETATIVE GROWTH AND YIELD OF BROCCOLI PLANT UNDER HYDROPONIC SYSTEM WITH MODIFIED NFT TECHNOLOGY
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This study was carried out at University of Baghdad - College of Agricultural Engineering Sciences - Research Station B during the autumn season 2019-2020, in order to evaluate the effect of Ozone and the foliar application of coconut water and moringa extract on the growth of broccoli plant grown in modified NFT film technology. A factorial experiment (2*5) was carried out within Nested Design with three replicates. The ozone treatment was distributed into the main plots which consisted of oxygen (O2) and ozone (O3). The foliar application of organic nutrients were distributed randomly within each replicate including five treatments, which were the control treatment (T0), Coconut water with two concentrations of 50 (T1) and 100 ml.

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the communication system on some organizational adjustment options Aimed at addressing the digital divide Analysis of opinions of managers in Iraqi mobile phone companies
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This research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.

As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.

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Publication Date
Sun Oct 16 2022
Journal Name
Arab Journal For Plant Protection
Effects of Pseudomonas fluorescens, Bacillus thuringiensis tenebrionis Isolates and Biologically Synthesized Silver Nanoparticles on Cellulase Enzyme Activity in Workers' Digestive System of the Termite Microcerotermes diversus Silv
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Kamel, S.H., R.F. Al-Jassani and H.A. Al-Shammari. 2022. Effects of Pseudomonas fluorescens, Bacillus thuringiensis tenebrionis Isolates and Biologically Synthesized Silver Nanoparticles on Cellulase Enzyme Activity in Workers' Digestive System of the Termite Microcerotermes diversus Silv. Arab Journal of Plant Protection, 40(4): 315-324. https://doi.org/10.22268/AJPP-40.4.315324 The purpose of this study was to investigate the effect of different bacterial isolates of P. fluorescens and B. t. tenebrionis and silver nanoparticles on the activity of the cellulase enzyme in termites' middle digestive system and its role in glucose release by treating cellulose media with bacterial strains and nanoparticles. Ultraviolet spectroscopy re

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Publication Date
Thu Jun 15 2023
Journal Name
Bionatura
Effect of aqueous extracts of the sprouted seeds on the quantitative and qualitative yield of the coral lettuce cultured under the modified nutrient solution film NFT system
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The study was conducted at the fields of the Dept. of Horticulture and Garden Engineering, College of the Agricultural Engineering Sciences, Jadriyah in the fall season of 2020-2021 aiming to culture the coral lettuce with green and red leaves under the hydroponics system using the modified nutrient solution film NFT and study the effect of aqueous extracts of alfalfa and berseem sprouted seeds on the quantitative and qualitative yield of the lettuce crop. The research was conducted as an experiment of split plots within the Randomized Complete Block Design (RCBD) of three replicates. The seedlings of the green coral lettuce, Locarno RZ, and red coral lettuce, Locarno RZ, symbolized by A and B respectively, were transferred to the c

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Serum Soluble Angiotensin-Converting Enzyme-2 Level and Its Potential Association With The Renin-Angiotensin-Aldosterone System in Non-Hypertensive Iraqi COVID-19 Patients: An Observational Study
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Background: The novel coronavirus disease (COVID-19) is caused by Severe acute respiratory syndrome coronavirus 2 (SARS-Cov2) which utilizes angiotensin converting enzyme2 (ACE2) to invade the host cells. This membrane-bound peptidase is widely distributed in the body; its activity antagonizes the renin-angiotensin-aldosterone system (RAAS). Once SARS-Cov2 enters the cell, it causes downregulation of ACE2, resulting in the unopposed activation of RAAS. The unregulated activity of the RAAS system can deteriorate the prognosis in COVID-19 patients. A soluble form of ACE2 (sACE2) was reported to have a role in the SARS-Cov2 invasion of the susceptible cells.

Aim of the study: This study aims to inve

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Publication Date
Tue Apr 28 2020
Journal Name
Journal Of Law And Humanities Sciences
Fair compensation for expropriation for the public benefit (A comparative study)
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The right to property is one of the most fundamental rights enjoyed by individuals, and most national constitutions and laws, as well as international conventions, have to be respected and protected only in accordance with the economic and social development of the country (the so-called public benefit) and in return for just compensation. What is fair compensation?

Publication Date
Sat Jul 15 2023
Journal Name
2023 6th International Conference On Engineering Technology And Its Applications (iiceta)
Methodology for the Design and Programming Methods for a Smart Home
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Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Osteocalcin as a Biomarker for Estimation of Infertility for Iraqi Patients
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Objective: The evaluation of serum osteocalcin (OSN) for Iraqi infertile patients to see the effect of osteocalcin insufficiency, which may lead to a decreased level of testosterone production in males that may cause infertility. Methods: Forty two newly diagnosed infertile males age range (24–47) years and thirty two apparently healthy males as controls age range (25–58) years. Serum levels of testosterone (TEST), stimulating follicle hormone (FSH) and luteinizing hormone (LH), prolactin (PROL), osteocalcin OSN, and fasting blood sugar (FBS) were performed in both patients and controls. Estimation of serum OSN by Immulite1000 auto-analyzer, TEST, FSH, LH, PROL, and FBS by Immulite2000 auto-analyzer. Results: Infertile patients

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