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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
Sat Feb 09 2019
Journal Name
Iraqi Journal Of Laser
Treatment of Oral Pyogenic Granuloma by 810 nm Diode Laser
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Pyogenic granuloma is one of the inflammatory hyperplasia seen in the oral cavity. The
present study included 10 patients with pyogenic granuloma, involving 4 males and 6 females with 1:1.5
male to female ratio. Patient ages ranged from 5 to 85 years (mean, 30 years) and half of the lesions had
pedunculated base, with surface ulceration in 10% of cases. Treatment consisted of resection, using 810
nm diode lasers. Eight patients were anesthetized during the surgical operation by local infiltration of
anesthesia. Only three patients reported mild post-operative pain within the first 24 hours of the healing
period. During the surgical operation there was no significant bleeding so clear surgical field. There was
no blee

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Analysis of third intermediate chemistry book following sustainable development standards
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The current research seeks to Analyze third intermediate chemistry book following sustainable development standards for academic year (2016-2017). To do this, a list of sustainable development standards that should be included in chemistry book was designed based on the previous studies. The first version of the list consisted of (50) sub-case divided into three standards (social, economic, and environmental) which was exposed to group of experts in teaching chemistry and teaching methods. The list has modified to (43) sub-case. The researcher followed the implicit and explicit meaning in his analysis: one for recording and repetition and the other for frequency. The result showed that third intermediate chemistry book has achieved (20)

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Biogas Production by Anaerobic Digestion of Date Palm Pulp Waste
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The purpose of this preliminary study is to verify the possibility of using Iraqi Zahdi date palm biomass as a resource for biogas production, methane in particular using thermophilic anaerobic digestion with waste water treatment activated sludge. Moreover, is to investigate the influence of extra nutrients addition to the digestion mixture. Biogas was captured in sealed jars with remote sensing modules connected to computer with integrated program to record the gas pressure continuously. A total gas pressure with 67% Methane was produced from date pulp waste fermentation with a yield of 0.57 Lit for each gram volatile solid of substrate. Addition of 1% yeast extract solution as nutrient increased Methane yield in liters by 5.9%. This i

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Performance of Self-Compacting Concrete Slab with Grinded Local Rocks
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The effect of using grinded rocks of (quartzite and porcelanite) as powder of (10 and 20) % replacement by weight of cement for self-compacting concrete slabs was investigated in this study. Five slabs with 15 concrete cubes were tested experimentally at 28 days to study the compressive strength, ultimate load, ultimate deflection, ductility, crack load and steel strain. The test results show that, the compressive strength improvement when replacement of local rock powder reached to (7.3, 4.22) % for (10 and 20) % quartzite powder and (11.3, 16.1) % for (10 and 20) % porcelanite powder, respectively compared to the reference specimen. The ultimate load percentage increase for slabs with (10 and 20) % rep

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Publication Date
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of BTX Aromatic from Reformate by 13X Molecular Sieve
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This work deals with separation of the aromatic hydrocarbons benzene, toluene, and xylene (BTX) from reformate. The separation was examined using adsorption by molecular sieve zeolite 13X in a fixed bed process. The concentration of aromatic hydrocarbons in the influent and effluent streams was measured using gas chromatography. The effect of flow rate and bed length of adsorbent on the adsorption of multicomponent hydrocarbons and adsorption capacity of molecular sieve was studied. The tendency of aromatic hydrocarbons adsorption from reformate is in the order: benzene >toluene>xylenes.

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Publication Date
Fri Aug 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Experimental & Theoretical Analysis of Composite (Polyester & Silicon-Carbide) Cantilever Beam
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A cantilever beam is made from composite material which is consist of (matrix: polyester) and (particles: Silicon-Carbide) with different volume fraction of particles. A force is applied at the free end of beam with different values. The experimental maximum deflection of beam which occurs at the point of the applied load is recorded. The deflection and slope of beam are analyzed by using FEM modeling. MATLAB paltform is built to assemble the equations, vector and matrix of FEM and solving the unknown variables (deflection and slope) at each node. Also ANSYS platform is used to modeling beam in finite element and solve the problem. The numerical methods are used to compare the results with the theoretical and experimental data. A good ag

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Publication Date
Sun Aug 15 2021
Journal Name
Annals Of R.s.c.b.
Versatile Applications of Complexes with Some Lanthanide Elements: A Review
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Cerium (III), Neodymium (III) and Samarium (III) Complexes existent a wide range of implementation that stretch from their play in the medicinal and pharmaceutical area because of their major significant pharmacological characteristic such as antifungal, anti-cancer, anti-bacterial ,anti-human immunodeficiency virus ,antineoplastic, anti-inflammation,inhibition corrosion,in some industrial (polymers, Azo dye).It is likely to open avenuesto research among various disciplines such as physics, electronics, chemistry and materials science by these complexes that contain exquisitely designed organic molecules.This paper reviews the definition, importance and various applications of Cerium (III), Neodymium (III) and Samarium (III) Complexes anddi

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Publication Date
Fri Feb 01 2019
Journal Name
Plant Archive
EFFECT OF ND:YAG (1064NM) ON STAPHYLOCOCCUS AUREUS ISOLATED FROM WOUNDS
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Between October and December 2018, 27wounds and burn swab specimens were collected by laboratories at Al-Yarmook hospital, and cultured on Mannitol salt agar. the isolate was subjected to Nd: YAG laser in different power (400mJ, 500mJ, 800mJ and 900mJ). In general the laser showed effect on bacterial growth that reach to complete killing, the statistical analysis showed that there is weak correlation between laser at 400mJ with killed percentage. While in 500mJ its exhibit complete correlation with killing percentage, this correlation was decreased with increasing in power to 800mJ and 900Mj.

Publication Date
Thu Dec 01 2022
Journal Name
Civil And Environmental Engineering
Performance of Prestressed Concrete Hunched Beams with Multi-Quadrilaterals Openings
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Abstract<p>A long-span Prestressed Concrete Hunched Beam with Multi-Quadrilateral Opening has been developed as an alternative to steel structural elements. An experimental program was created and evaluated utilizing a single mid-span monotonic static load on simply supported beams, which included six beams with openings and the solid control beam without openings, to investigate the performance of such beams. The number and height of the quadrilateral openings are the variables to consider. According to test results, the presence of openings in the prestressed concrete hunched beam with multi-quadrilateral opening did not considerably affect their ultimate load capacity with respect to a contro</p> ... Show More
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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
Analytical Perspective of Baghdad Urban Water Front Land Use Utilization
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