Preferred Language
Articles
/
jeasiq-1994
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
...Show More Authors

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.

              

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 05 2024
Journal Name
5th International Conference On Biomedical And Health Sciences
Antimicrobial Activity Zinc Oxide ZnO Nanoparticles Against Biofilm Formation of Uropathogenic E. coli
...Show More Authors

Preview PDF
Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Is Elective Interval Appendicectomy after Successful Initial Conservative Management of Appendicular Mass Necessary?
...Show More Authors

Background The traditional management of appendicular mass is an initial conservative treatment followed by interval appendectomy. Recently interval appendicectomy has been questioned.
Objective: The purpose of this study was to clarify the need and the role of interval appendicectomy after successful initial conservative treatment.
Method: This is a prospective study conducted in a major hospital in Basra from April 2006 to Septemper2010, included 65 patients with appendicular mass which subsequently proved postinflammmatory (phlegmonous) changes of the appendix were treated conservatively.
Results: Routine interval appendicectomy was not performed and needed after successful treatment in the majority of the patients (84.6%). F

... Show More
View Publication Preview PDF
Publication Date
Fri May 01 2020
Journal Name
Civil Engineering Journal
Post-Fire Behavior of Post-Tensioned Segmental Concrete Beams under Monotonic Static Loading
...Show More Authors

This paper presents a study to investigate the behavior of post-tensioned segmental concrete beams that exposed to high-temperature. The experimental program included fabricating and testing twelve simply supported beams that divided into three groups depending on the number of precasting concrete segments. All specimens were prepared with an identical length of 3150 mm and differed in the number of the incorporated segments of the beam (9, 7, or 5 segments). To simulate the genuine fire disasters, nine out of twelve beams were exposed to a high-temperature flame for one hour. Based on the standard fire curve (ASTM – E119), the temperatures of 300◦C (572◦F), 500◦C (932◦F), and 700◦C (1292◦F) were adopted. Consequently,

... Show More
Crossref (1)
Crossref
Publication Date
Wed Jan 20 2021
Journal Name
Earth And Environmental Science
Time Dependent Behavior of Engineered Cementitious Composite Concrete Produced from Portland Limestone Cement
...Show More Authors

Conventional concretes are nearly unbendable, and just 0.1 percent of strain potential makes them incredibly brittle and stiff. This absence of bendability is a significant cause of strain failure and has been a guiding force in the production of an elegant substance, bendable concrete, also known as engineered cement composites, abbreviated as ECC. This type of concrete is capable of displaying dramatically increased flexibility. ECC is reinforced with micromechanical polymer fibers. ECC usually uses a 2 percent volume of small, disconnected fibers. Thus, bendable concrete deforms but without breaking any further than conventional concrete. This research aims to involve this type of concrete, bendable concrete, that will give solut

... Show More
Publication Date
Sun Jun 01 2025
Journal Name
Iranian Journal Of Microbiology
Prevalence of Helicobacter pylori infection among dyspeptic patients attending Baghdad medical city complex
...Show More Authors

Background and Objectives: Dyspepsia is a disorder characterized by difficulty in digestion and represents a major health concern. Therefore, it is crucial to identify functional dyspepsia linked to Helicobacter pylori (H. pylori). This research aimed to determine the prevalence of H. pylori among patients with dyspepsia and to examine the potential risk factors associated with the infection. Materials and Methods: From August 14th to September 21st, 2024, a total of 105 patients with dyspepsia, who attended the Central Laboratory of Baghdad Medical City Complex (Iraq), were enrolled in this study. Data on nonsteroidal anti-inflam- matory drugs (NSAIDs), smoking, family history, fasting habits and frequent fast food consumption wer

... Show More
View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Jun 01 2014
Journal Name
International Journal Of Biological & Pharmaceutical Research
PROMASTIGOTES VIABILITY OF LEISHMANIA MAJOR W.T. ANDL. MAJOR KNOCKOUT LMLCB2 AFTER MYRIOCIN TREATMENT
...Show More Authors

Sphingolipids (SLs) are major structural constituents of eukaryotes, including the kinetoplastid parasite Leishmania. SLs are important for cellular trafficking and signaling and participate in different cell functions, such as, differentiation and cell death (apoptosis). In this study we have investigated the viability of Leishmania major wild type (W.T) and L. major knockout LmLCB2, one of two subunits of serine palmitoyl transferase (SPT) after treatment with myriocin (potent inhibitor of SPT) in order to detect the survival and proliferation of the parasites in vitro. This is to focus on the de novo sphingolipids biosynthesis pathway in both Leishmania wild type which can synthesize SPT and knockout Leishmania which genetically ablated

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Purified l-Hydroxyphenazine Pigment on Lymphocytes Viability Against Experimental Secondary Hydatidosis
...Show More Authors

Objectives: To find out the effect of l-hydroxyphenazine (1-HP) on viability of T-lymphocytes and the reflects of this
effect on experimental hyadatidosis on hydatid cyst protoscoleces infectivity in vivo.
Methodology: Four groups of white male /ه/mice were experimentally infected with four concentrations of (1-HP)
with challenge dose of 2000 protoscoleces /1 ml with negative (9.8.5) and positive (P.H.A) control groups.
Results: It has been found that the higher concentrations (75,100) 1101/111 of the (1-HP) causes significant
decrement in the lymphocytes viability in comparison with negative and positive control groups. (060.01).
Recommendations: The study recommended using concentrations lower than 25 pmole Iml which

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Behavior of reactive powder concrete containing recycled glass powder reinforced by steel fiber
...Show More Authors
Abstract<p>Environmental sustainability is described as one that avoids the depletion or deterioration of natural resources, while also allowing for the preservation of long-term environmental quality. By practicing environmental sustainability, we may assist to guarantee that the requirements of today’s population are satisfied without risking the capacity of future generations to meet their own needs in the future. Engineers in the field of concrete production are becoming increasingly interested in sustainable development, which includes the utilization of the locally available materials in addition to using the agricultural and industrial waste in construction industry as one of the possib</p> ... Show More
View Publication
Crossref (12)
Crossref
Publication Date
Thu Sep 06 2018
Journal Name
Digest Journal Of Nanomaterials And Biostructures
HIGHER PHOTO SENSITIVITY OF Co-Y-OXIDE NANO STRUCTURE SYNTHESIZED BY HYDROTHERMAL METHOD
...Show More Authors

In this work, Co-Y-oxide Nano Structure is successfully synthesized via hydrothermal method. The XRD analysis, SEM analysis, optical, electrical and photo sensing properties have been investigated for Co3O4 and Co-Y-oxide thin films. The X-ray diffraction (XRD) analysis reveals that all films are polycrystalline in nature, having cubic structure. The SEM images of thin films clearly indicates that Co3O4 possesses nanosphere like structure and flower like for Co-Y-oxide. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc equation and it increases for Co-Y-oxide. The photo sensing properties of thin films are investigated as a function of time at different wavelengths to

... Show More
Scopus (4)
Scopus
Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Biosorption of Safranin-O from Aqueous Solution by Nile Rose Plant (Eichhornia crassipes)
...Show More Authors

In this work Aquatic plant (Nile rose) was used to study adsorption of industrial dye (safranin-O from aqueous solution within several operation conditions. The dried leaves of Nile rose plant were used as adsorbents safranin-O from aqueous solution after different activations such as wet and dry enhancements. The data show increasing in dye solution removal percentage for both activation methods of the adsorbent and also dye removal percentage that was obtained by using adsorbent without any treatment with the progress contact time. The dye removal percentages at equilibrium time 40 minutes were 88.7% at non-activation, 92.3% at thermal activation, and 98.3% at acidic activation. The samples adsorbents before and after adsorption which wer

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (4)
Scopus Clarivate Crossref