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Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is designed to evaluate control policies and procedures of banking transactions, by adopting the non-application gap approach and its impact on the quality of financial reporting. Application and full documentation of control policies and procedures for eight transactions, discussed in this paper, have a positive reflection on the quality of the accounting information reported in the financial reports, while the reflection will be negative in case of non-application. Weaknesses of bank policies and procedures for eight transactions were analyzed, namely: fortified chamber, cashier, deposits, saving, current account, foreign currencies sale, loan transactions, and non-current assets. Importance of this paper is to explain the effect of deficiencies in fulfilling transactions control policies and procedures on financial reporting.

              

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Hard-soft interacation of 2-mercaptobenzonathol with some metal ions
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Was appointed acid steady disintegration of organic EkandThe results proved that organic Allicand acting and Konnh solid baseBy Tgrav Pearson has possible account Maamat hardness and softness of organic Ekand

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Publication Date
Mon Mar 01 2021
Journal Name
Key Engineering Materials
Experimental Investigation of Reinforced Concrete Columns with Steel Embedded Tubes
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This study aimed to investigate the influence of longitudinal steel embedded tubes located at the center of the column cross-section on the behavior of reinforced concrete (RC) columns. The experimental program consisted of 8 testing pin-ended square sectional columns of 150×150 mm, having a total height of 1400 mm, subjected to eccentric load. The considered variables were the steel square tube sizes of 25, 51 and 68 mm side dimensions and the load eccentricity (50 and 150) mm. RC columns were concealed steel tubes with hollow ratios of 3%, 12% and 20% depending on tube sizes used. The experimental results indicated an improvement in the overall behavior of eccentric columns when steel embedded tubes are used. The maximum gain in

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Publication Date
Tue Jan 01 2013
Journal Name
Iraqi Journal Of Science
Effect of LPS Extracted from Campylobacter coli on Lymphocyte Transformation
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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Recent Scientific Research
Tamsulosin hudrochloride (flomax) effects on fertility of albino male mice
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Aim: To evaluate the side effects of Tamsulosin hydrochloride in fertility of experimental rats. Materials and methods: three groups of mice were used. First and second groups were injected [intraperitoneal (I.P.)] daily for 42 with 8 and 16 µg /kg mouse body weight (kg.b.wt) of Tamsulosin hydrochloride, respectively. Third group was injected with PBS (control). Several biological and histopathological studies were conducted on rat groups. Results: Significant decrease in number, motility and viability of epididymal sperm post injection with 16 µg /kg.b.wt, while injection with 8 µg /kg.b.wt reduced significantly, percentage of viability of sperm as compared with the control group. High percentage of abnormal sperm was observed in mice t

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Improvement photoluminescence of nematic liquid crystal doped with gold nanoparticles
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Publication Date
Mon Jan 01 2024
Journal Name
Communications In Computer And Information Science
Automatic Identification of Ear Patterns Based on Convolutional Neural Network
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Biometrics represent the most practical method for swiftly and reliably verifying and identifying individuals based on their unique biological traits. This study addresses the increasing demand for dependable biometric identification systems by introducing an efficient approach to automatically recognize ear patterns using Convolutional Neural Networks (CNNs). Despite the widespread adoption of facial recognition technologies, the distinct features and consistency inherent in ear patterns provide a compelling alternative for biometric applications. Employing CNNs in our research automates the identification process, enhancing accuracy and adaptability across various ear shapes and orientations. The ear, being visible and easily captured in

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Removal of Zinc ions from industrial wastewater with wool fibers
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In this research, the efficiency of low-cost unmodified wool fibers were used to remove zinc ion from industrial wastewater. Removal of zinc ion was achieved at 99.52% by using simple wool column. The experiment was carried out under varying conditions of (2h) contact time, metal ion concentration (50mg/l), wool fibers quantity to treated water (70g/l), pH(7) & acid concentration (0.05M). The aim of this method is to use a high sensitive, available & cheep natural material which applied successfully for industrial wastewater& synthetic water, where zinc ion concentration was reduced from (14.6mg/l) to (0.07mg/l) & consequently the hazardous effect of contamination was minimized.

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Publication Date
Tue Oct 08 2024
Journal Name
Cureus
Orbital Langerhans Cell Histiocytosis: A Systematic Review of 228 Cases
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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
New records of Turbellarian Platyhelminthes from Al-Dalmage lake / Iraq
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A total of 437 individuals of Turbellarin Platyhelminthes were sorted from benthic samples collected monthly for a period of seven months( April to November 2013 ) from AL-Dalmage lake, a part of middle section for main outfall drain south of Baghdad. They were identified as Gyratrix hermaphroditus, Stenostomum leucops ,Stenostomum unicolar and Stenostomum bryophilum ,The relative abundance of worms decreased during hot season which (May to September) ,where they start rising again. The species were studied alive , the identification criteria were illustrated by photos. G. hermaphroditus was the most abundant species among the four species.

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Publication Date
Mon Jun 02 2008
Journal Name
Iraqi Postgraduate Medical Journal
[PDF] from iasj.net Isolation of tRNA From Uropathogenic Escherichia Coli
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Thirty uropathogenic E. coli isolates were isolated from hospitalized and non hospitalized patients, complaining of urinary tract infections, of Al-Kadhymia Teaching Hospital and subjected to tRNA extraction. A method of tRNA extraction was modified by adding sodium dodecyl sulfate (SDS) instead of urea. Polyacrylamide gel electrophoresis and two methods of staining, ethidium bromide staining and silver staining, as well as spectrophotometric detection were used.