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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
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The evaluation a proposed strategy for the Ministry of Planning for the years 2018-2022 .
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abstract

the research discussed a stage of strategic management. The strategic of the evaluation of the proposed strategy through feedback is to ensure that it is implemented with the least possible variation. The research aims at evaluation  a proposed strategy for the Ministry of Planning for the years 2018-2022 in line with the orientations of the state, taking into account the surrounding environmental conditions. It relies on scientific bases and steps to formulate the strategy The extent of the strategy suitability was tested through a set of statistical means and its objectivity was verified through a survey of a number of specialized experts who were selected in accordance with the principle

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Crossref
Publication Date
Sat Jun 01 2013
Journal Name
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
Proposed family speech recognition
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Speech recognition is a very important field that can be used in many applications such as controlling to protect area, banking, transaction over telephone network database access service, voice email, investigations, House controlling and management ... etc. Speech recognition systems can be used in two modes: to identify a particular person or to verify a person’s claimed identity. The family speaker recognition is a modern field in the speaker recognition. Many family speakers have similarity in the characteristics and hard to identify between them. Today, the scope of speech recognition is limited to speech collected from cooperative users in real world office environments and without adverse microphone or channel impairments.

Publication Date
Wed Apr 15 2020
Journal Name
Al-mustansiriyah Journal Of Science
Adaptation Proposed Methods for Handling Imbalanced Datasets based on Over-Sampling Technique
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Classification of imbalanced data is an important issue. Many algorithms have been developed for classification, such as Back Propagation (BP) neural networks, decision tree, Bayesian networks etc., and have been used repeatedly in many fields. These algorithms speak of the problem of imbalanced data, where there are situations that belong to more classes than others. Imbalanced data result in poor performance and bias to a class without other classes. In this paper, we proposed three techniques based on the Over-Sampling (O.S.) technique for processing imbalanced dataset and redistributing it and converting it into balanced dataset. These techniques are (Improved Synthetic Minority Over-Sampling Technique (Improved SMOTE),  Border

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Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Engineering Science And Technology
A proposed dual size design for energy minimization in sub-threshold circuits
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Sub-threshold operation has received a lot of attention in limited performance applications.However, energy optimization of sub-threshold circuits should be performed with the concern of the performance limitation of such circuit. In this paper, a dual size design is proposed for energy minimization of sub-threshold CMOS circuits. The optimal downsizing factor is determined and assigned for some gates on the off-critical paths to minimize the energy at the maximum allowable performance. This assignment is performed using the proposed slack based genetic algorithm which is a heuristic-mixed evolutionary algorithm. Some gates are heuristically assigned to the original and the downsized design based on their slack time determined by static tim

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Scopus
Publication Date
Tue Dec 22 2020
Journal Name
Lecture Notes In Civil Engineering
Proposed Design Charts for Reinforced Concrete Spread Foundations Subjected to Concentric Load
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The design of reinforced concrete spread foundations mainly depends on soil bearing capacity, loading value, and column size. So for each design case, tiresome calculations and time consumption are needed. In this paper, generalized design charts are presented and plotted according to derivations based on the ACI 318 M-2019 Code. These charts could be used directly by the structural designers to estimate the column size, foundation thickness, and dimensions as well as the foundation reinforcement under a certain given concentric load assuming a uniformly distributed contact pressure underneath the foundation. Of noteworthy, these charts are oriented to deal with square isolated footings with a square concentric column, covering reasonable r

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Crossref
Publication Date
Tue Jun 02 2009
Journal Name
Albahith Alalami
A proposed scientific strategy for public relations activity at the Integrity Authority.
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This study deals with knowing the public relations activities of the Integrity Commission for the year 2007, knowing the contents of these activities, knowing the contents of the advertisements that it published, whether the contents of the advertisements were convincing, and whether press photographs were used in these advertisements, as well as whether symbols and slogans were used. What language and words were used to address the recipient? 1- What feelings do the contents of advertisements arouse? 2- Research objectives: This research aims to answer the following questions: What are the public relations activities carried out by the Integrity Commission? B: Are the contents of the advertisements published by the Authority convincing to

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of a teaching program based on the McCarthy Model (4MAT) in developing creative writing skills and reflective thinking among university students
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The aim of this study was to determine the effect on using the McCarthy Model (4MAT) for developing creative writing skills and reflective thinking among undergraduate students. The quasi-experimental approach was adopted. And, in order to achieve the study objective, the educational content of Teaching Ethics (Approach 401), for the plan for the primary grades teacher preparation program  was dealt with by using a teaching program based on the McCarthy Model (4MAT) was used.

The study which was done had been based on the academic achievement test for creative writing skills, and the reflective thinking test. The validity and reliability of the study tools were also confirmed. The study was applied to a sample consisting of

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
REVIEW THE ASSESSMENT OF EFFECTS OF LOST TIME INJURIES IN AN INDUSTRIAL SYSTEM BY USING AN EXPLANATORY PROGRAM
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Health and safety problem can be described by statistics it can only be understood by knowing and feeling the pain, suffering, and depression. Health and safety has a legal responsibility to protect it for everyone who can affect in the workplace. This includes manufacturers, suppliers, designers and controllers of work places and employees. Work injury is one of the major problems in manufacturing and production systems industries; it is reduced production efficiency and affects the cost. To gain flexibility from a traditional manufacturing system and production efficiency, this paper is about the application of estimating technology to preview and synthesis of Lost Time of Work Injuries in industry systems aims to provide a safe workin

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Crossref
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing agricultural role in initiative for agricultural development: Applied research in agriculture Muthanna Directorate
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The study aims to indicate the role of the agricultural initiative in building agricultural development, mediated by activation of the role of internal and external audit on agricultural initiative projects, for the purpose of meeting the challenges of abuses on agricultural land and lack of water used in agriculture and proportions of high poverty, which led to the rural people of the migration to the city and leave agriculture and livestock, and that of the main conclusions reached by the researcher. When comparing the work of the external auditing agencies (the Federal Office of Financial Supervision) on the initiative of agricultural projects with internal audit services in the Directorate of Agriculture and branches of the Agricultu

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Publication Date
Thu Nov 06 2025
Journal Name
Journal Of Physical Education
The Effect Of Special Exercises On Learning Hurdle Clearing And The Rhythmic Triple Step Of 100m Hurdles Aged 14 – 15 Years Old
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