The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi

<span>Dust is a common cause of health risks and also a cause of climate change, one of the most threatening problems to humans. In the recent decade, climate change in Iraq, typified by increased droughts and deserts, has generated numerous environmental issues. This study forecasts dust in five central Iraqi districts using machine learning and five regression algorithm supervised learning system framework. It was assessed using an Iraqi meteorological organization and seismology (IMOS) dataset. Simulation results show that the gradient boosting regressor (GBR) has a mean square error of 8.345 and a total accuracy ratio of 91.65%. Moreover, the results show that the decision tree (DT), where the mean square error is 8.965, c

There is a great deal of systems dealing with image processing that are being used and developed on a daily basis. Those systems need the deployment of some basic operations such as detecting the Regions of Interest and matching those regions, in addition to the description of their properties. Those operations play a significant role in decision making which is necessary for the next operations depending on the assigned task. In order to accomplish those tasks, various algorithms have been introduced throughout years. One of the most popular algorithms is the Scale Invariant Feature Transform (SIFT). The efficiency of this algorithm is its performance in the process of detection and property description, and that is due to the fact that

The topic of research (women and ideology in the feature film) is a series of researches addressed by the researcher on the subject of women in the feature film through studying the ideology as a thought and political system not only limited to the world of men, but women had a significant contribution in this area.  The research identified the problem and its need as well as the objectives of the research and clarified its limits and importance. The research also identified the theoretical framework, which included the following axes: personality and ideology, film and ideology, then women and ideology in the film.

After the completion of the theoretical framework, the research concluded a set of indicators of the theoretic

Perhaps going to watch movies in cinemas today has become different from what it was before. The cinematic film, the clarity of the image and the luster of its colors pulled the rug out from under the most important change that occurred in the structure of the contemporary cinematography, which is the sound. The surround sound environment that immerses viewers in the realism of sound that reaches them from all directions, and for this the researcher found it necessary to shed light on this topic because of its importance, so the research problem was represented in the following question: (How are modern sound systems used in the structure of contemporary feature films?) The theoretical framework included two topics: the first: the dialec

The aim of this research is to know how business organizations achieve competitive advantage ,and make it sustainable through constructing a green strategy ( friend to environment) which is reflected on sustaining their competitive advantages .The problem of this study is presented through trying to answer many thoughtful questions, the most important of them are: 

1-Can business organizations today make green strategies supporting their competitive advantage?

2-Is there a framework or mechanism could be depended on by business organizations to manage strategic risks of losing their competit

The relationship between respiratory diseases and natural geographical variables relative to temperature, relative humidity, wind and solar radiation is a strong one.
The environmental factors have impact on increasing the proportion of people with respiratory diseases in the province of Najaf, especially industrial pollution and working conditions as well as the economic level.
Ah-Mishkhab was in the first rank in terms of the number of people infected with respiratory diseases reached 135177 and 41%, followed by Najaf governorate which reached its numbers to 77801 and 23%. The district of Kufa ranked third with 42051 and 13%, and the other administrative units at fourth and fifth rank respectively.
When comparing diseases and