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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
Mon Aug 01 2016
Journal Name
Journal Of Engineering
Behavior of Reinforced Concrete Deep Beams Strengthened with Carbon Fiber Reinforced Polymer Strips
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This research is concerned to investigate the behavior of reinforced concrete (RC) deep beams strengthened with carbon fiber reinforced polymer (CFRP) strips. The experimental part of this research is carried out by testing seven RC deep beams having the same dimensions and steel reinforcement which have been divided into two groups according to the strengthening schemes. Group one was consisted of three deep beams strengthened with vertical U-wrapped CFRP strips. While, Group two was consisted of three deep beams strengthened with inclined CFRP strips oriented by 45o with the longitudinal axis of the beam. The remaining beam is kept unstrengthening as a reference beam. For each group, the variable considered

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Publication Date
Sun Jan 14 2018
Journal Name
Journal Of Engineering
Optimum Design of Power System Stabilizer based on Improved Ant Colony Optimization Algorithm
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This paper presents an improved technique on Ant Colony Optimization (ACO) algorithm. The procedure is applied on Single Machine with Infinite Bus (SMIB) system with power system stabilizer (PSS) at three different loading regimes. The simulations are made by using MATLAB software. The results show that by using Improved Ant Colony Optimization (IACO) the system will give better performance with less number of iterations as it compared with a previous modification on ACO. In addition, the probability of selecting the arc depends on the best ant performance and the evaporation rate.

 

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Publication Date
Tue Nov 07 2017
Journal Name
Spe Symposium: Production Enhancement And Cost Optimisation
Wettability Alteration of Carbonate Rocks via Nanoparticle-Anionic Surfactant Flooding at Reservoirs Conditions
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Nanofluids, liquid suspensions of nanoparticles (NPs) dispersed in deionized (DI) water, brine, or surfactant micelles, have become a promising solution for many industrial applications including enhanced oil recovery (EOR) and carbon geostorage. At ambient conditions, nanoparticles can effectively alter the wettability of the strongly oil-wet rocks to water-wet. However, the reservoir conditions present the greatest challenge for the success of this application at the field scale. In this work, the performance of anionic surfactant-silica nanoparticle formulation on wettability alteration of oil-wet carbonate surface at reservoir conditions was investigated. A high-pressure temperature vessel was used to apply nano-modification of oil-wet

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Chlorpromazine -HCI by Ion -Pair Complex Formation with Acid Dyes
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A simple, rapid, accurate and sensitive spectrophotometric method is  proposed  for  the  detennination  of chlorprQm<tZine -HCl  in  pwe form  and  in pharmaceutical  formulation. This method is based on the formation.  of ion  assodation complexes  of  dmg   with either  thymol

blue or  bromophenol  blue  in an acidic buffer at pH  values 4.17  and

3.68, respectively.

The ion-pair  complexes  formed exhibit absorption maxima  at 41 Onm for  both  thymol   blue and  bromophenol  blue.  These  complexes· are quantitatively extracted  &n

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Brief Review: Some Interesting Methods of Synthesis Chromene Derivatives as Bioactive Molecules
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Chromene is considered a fused pyran ring with a benzene ring, which is found in many plants and is part of many important compounds such as anthocyanidins, anthocyanins, catechins, and flavanones. These compounds are included under the headings "flavonoids" and "iso-flavonoids." These compounds are well known as bioactive molecules with wide medicinal uses. According to these pharmacokinetic characteristics, many researchers are giving more attention to this type of compound and its derivatives. Many chromene derivatives have been synthesized to study their biological effects for the treatment of many diseases. Furthermore, the researcher displayed wide interest in finding new methods for synthesizing chromene derivatives. These methods

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Publication Date
Wed Apr 26 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Removal of Birlliant Green Dye From Aqueous Solution by Adsorption Onto Modified Clay
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 Application of a Fe-bentonite nano clay (Fe-BNC) as modified clay has been investigated for the removal of birlliant green (BG) from aqueous solutions. Atomic force microscope measurements give a detailed information on pore shape and pore size distribution about the clay. These measurements show that the average diameter of the improved clay is 346.84 nm. Batch adsorption experiments were carried out for the removal of (BG) from aqueous solutions onto Fe-BNC.       Equilibrium data were fitted to Freundlich and Langmuir isotherm equations and the isotherm constants were determined. Thermodynamic parameters such as free energy, entropy and enthalpy, have been calculated.     &n

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Efficacy of Bacillus thuringiensis (Berliner) isolates on fig moth, Ephestia cautella (Walker) Larvae
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The following dilution 5×10-1, 10-1, 10?2 , 10-3 gm/L for the indigenous isolate of Bacillus thuringiensis bacteria and the commercially isalate were used for experiments against the different stages of fig moth of E.cautella which exposed by filter paper method. The results showed that mortality of larval stages was increased with the increasing concentration of the biocide, in addition to increase in the mortality of the larval stages reached to the highest percentage in the third days of treatment of the larval stage in comparison with the first and second days of exposure. The results also showed that the sensitivity of larval stages was increased in first and second instars while reduced in the last instars .The high percentage

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Publication Date
Fri Mar 31 2017
Journal Name
Al-khwarizmi Engineering Journal
Antibacterial Activity of Electrospun Silver Nitrate /Nylon 6 Polymeric Nanofiber Water Filtration Mats
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Bacterial water pollution is a genuine general wellbeing concern since it causes various maladies. Antimicrobial nanofibers can be integrated by incorporating nanobiocides, for example, silver nanoparticles into nanofibers. Nylon 6 was dissolved in formic acid at a concentration of (25 wt. %) and tough antibacterial (AgNO3/Nylon) nanofibers were produced utilizing electrospinning system. Polymer solution was tested before accomplishing electrospinning process to acquire its surface tension, electric conductivity and viscosity, where every one of those parameters increased relatively with increasing concentration of (AgNO3) additions. SEM and EDX spectra were utilized to focus on the morphology, surface elemental mem

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Publication Date
Sun Jan 01 2023
Journal Name
2nd International Conference On Mathematical Techniques And Applications: Icmta2021
Antimicrobial activities of some new heterocyclic compounds bearing imidazo[2,1-b]benzothiazole moiety
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Publication Date
Fri May 01 2020
Journal Name
Civil Engineering Journal
Post-Fire Behavior of Post-Tensioned Segmental Concrete Beams under Monotonic Static Loading
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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,

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