Journal of Techniques

The success of the banking sector in the modern era depends on the effective and innovative use of information technology and information is one of the main resources of all institutions, and from the moment of creation of information to the moment of disposal technology plays an important role, so it requires investment and harmonization of investment in information technology and business, recently considered IT is a strategic tool for managing enterprise resources that connects stakeholders, customers, and suppliers, and promotes the conduct of various processes as quickly and efficiently as possible, and is a tool for storing and retrieving business-related information. It is important to create value, which is important for shareholders and helps in achieving the objectives of the institutions and continuity through access to efficiency and effectiveness, the problem of research shows the risks and electronic financial manipulation, which requires great attention in the field of internal control to face those risks, which is increased by increasing the use of information technology. The study used two main hypotheses. The study was applied to a community of (37) banks. A sample of (25) banks was adopted. Checklist was used to collect research data and to perform statistical analysis, SPSS-19 was used to calculate (arithmetic mean, standard deviation, coefficient of difference, relative importance, T test, F test, R2 determination factor), The results confirmed the existence of a statistically significant correlation and impact of the framework (COBIT5) as an internal control tool in the Iraqi private shareholding banks, in addition to the application of the framework (COBIT5) as an internal control tool helped in the governance and management of banks as well as maximize the value and benefit through the use of technology Information. The most important recommendations of the research, was the need for bank management attention in the implementation of the framework (COBIT5) properly and identify areas of the framework (COBIT5) that need to be improved in line with the strategic objectives of the bank.

The current research attempts to look into the modern trends in artistic education and teaching methods to upgrade some cultures of teaching art according to scientific methodology. It also works on enhancing current education methods to reach excellence in the process of teaching advertisement art techniques, where the research aims to take on skills of visual thinking and adopt them in preparing teaching units that represent weekly lectures for the students of the Department of Printing Design Techniques / First Grade, and develop their abilities in translating visual language carried in advertisements to a written phonic language that requires training on visual thinking skills. Therefore the zero assumption placed that there are no differences of statistic indication at level of indication of (0.05) between the average of degrees of trial group students and the control group in visual thinking test. As for the second chapter, it contained the theoretical frame that discusses two axes: Visual thinking and advertising. Actions came in third chapter where it contained research society and its sample and the research tool prepared by researcher as a test of visual thinking at the end of experiment. The fourth chapter reviews the results which showed that using visual thinking as a method to teach the subject of advertisement art techniques helped the learners understanding and active positive learning through the faster reaching of thoughts and information than the common method. The conclusions showed that there is a positive relation of statistical indication between visual thinking skills and teaching the subject of advertisement art techniques in a balanced form which helped on boosting concept abilities in the way that fits with art learner. The recommendations included: Adopting visual thinking skills in teaching subjects of design mark in different departments of Applied Arts Institute

After the overlapping of science and with the cases of corruption and financial fraud experienced by most countries in the world, academic studies began to unite to create dual professional disciplines. One of the most important of these unions is the union of law with accounting to produce the concept of forensic accounting after the legal accounting with unlimited powers to go further to detect corruption and fraud. In this paper, we discussed many issues such as the nature of financial fraud in business, the extent of its impact on the confidence of the public mainly, the types of financial fraud and the most important factors affecting it, in addition to clarifying the theoretical framework of forensic accounting, its historical background, and its role in reducing financial fraud through a review of the most important global experiences. The importance of this paper can be presented as a scientific study that examines the possibility of using forensic accounting as an effective tool to eliminate cases of fraud in business, and to benefit the management, investors and lenders by narrowing the trust gap between these parties.

The decorative additions were a distinctive part and a prominent place in fashion design, which produced variants in the context of the form of supplements, whose parts are associated with the design of the costume. The presence of decorative additions may be excessive and may be taken as a predominant form, depending on the creative level of the designer in relation to the physical composition of the addendum, its type, location and methods of showing it in the fashion design of women. "What is the role of decorative additions and their effectiveness in fashion design? Objective of the research: "Know the creative role of decorations additions by revealing the vocabulary of addition and modalities in the design of women's fashion for the fashion designer (Zuhair Murad). " The theoretical framework included: decorating in fashion design, adding decorating as a creative process.. The research followed the descriptive-analytical approach, and the sample of the research was chosen intentionally, represented at the level of show and methods of creative formation of decorative additions in fashion design. The research reached the most important results such as the applied structural designs within the structure of the costume, using the cuttings, the folds and the collars as an additive associated with the construction of the uniform, emerged as formative variables of the same cloth material. And the simplistic addition showed that decoration retain the base form of the uniform, while the other showed the existence of multiple and complex decorative materials, both showing the correlation of the shape of the content in the costume design.