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
Sun Dec 01 2024
Journal Name
Journal Of The College Of Basic Education
Efficiency of SCL Via Google Classroom on Female Pre-service Teachers' Teaching Readiness
...Show More Authors

This study intends to examine the efficiency of student-centered learning (SCL) through Google classroom in enhancing the readiness of fourth stage females’ pre-service teachers. The research employs a quasi-experimental design with a control and experimental group to compare the teaching readiness of participants before and after the intervention. The participants were 30 of fourth stage students at the University of Baghdad - College of Education for Women/the department of English and data were collected through observation checklist to assess their teaching experience and questionnaires to assess their perceptions towards using Google Classroom. Two sections were selected, C as a control group and D as the experimental one each with (

... Show More
Preview PDF
Publication Date
Wed Jun 29 2022
Journal Name
Chemphyschem
Spherical Aromaticity of Tetrahedral Pnictogens Through <i>Off</i> ‐Nucleus Isotropic Magnetic Shielding
...Show More Authors

This work revealed the spherical aromaticity of some inorganic E4 cages and their protonated E4H+ ions (E=N, P, As, Sb, and Bi). For this purpose, we employed several evaluations like (0D-1D) nucleus independent chemical shift (NICS), multidimensional (2D-3D) off-nucleus isotropic shielding σiso(r), and natural bond orbital (NBO) analysis. The magnetic calculations involved gauge-including atomic orbitals (GIAO) with two density functionals B3LYP and WB97XD, and basis sets of Jorge-ATZP, 6-311+G(d,p), and Lanl2DZp. The Jorge-ATZP basis set showed the best consistency. Our findings disclosed non-classical aromatic characters in the above molecules, which decreased from N to Bi cages. Also, the results showed more aromaticity in E4 than E4H+

... Show More
View Publication
Scopus (4)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Mon Apr 23 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Antimicrobial activity of some plants extracts on bacteria isolated from acne vulgaris patients
...Show More Authors

Background: Acne is a cutaneous pleomorphic disorder skin disease most frequently occurring during the adolescent in ages of 12-24, with estimated  percentage ( 85%) . There are different ways to treat acne such as  using of antibiotics  , herpes , and mixing treatments .

Methods : Antibacterial activity  of  four concentrations (100,50,25,12.5)mg /ml of  alcoholic  and cold  aqueous  crude extracts of Cinnamon(Cinnamomum verum ), Henna (Lawsonia inermis ) , Lupine (Lupinus luteus) were studied against aerobic and&nbs

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Feb 19 2022
Journal Name
Intelligent Service Robotics
Dynamic performance of a series elastic actuator with variable stiffness logarithmic spiral spring
...Show More Authors

View Publication
Scopus (2)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Effect of Tail Regulators on Euphrates River Flood Capacity at Al Nassiriyah City
...Show More Authors

Euphrates River extends about 125 km within the study area located in Annassiriyah City, Dhi Qar Governorate, Iraq. The impact of the seven hydraulic structures on the discharge capacity of the Euphrates River needs to be considered. The main objectives of this research are to increase the discharge capacity of Euphrates River within Annassiriyah City during flood seasons and study the impact of these hydraulic structures on the river capacity by using HEC-RAS 5.0.3 software. Five scenarios were simulated to study the different current condition of Euphrates River within Annassiriyah City. Other additional four scenarios were implemented through river training to increase the river capacity to 1300 m³/s; it is the flood

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Renewable Energy
Biodiesel production by esterification of oleic acid over zeolite Y prepared from kaolin
...Show More Authors

View Publication
Scopus (140)
Crossref (128)
Scopus Clarivate Crossref
Publication Date
Wed Dec 04 2013
Journal Name
Proceedings Of Nuclei Of Seyfert Galaxies And Qsos - Central Engine &amp; Conditions Of Star Formation — Pos(seyfert 2012)
Are Narrow Line Seyfert 1 galaxies a special class of Active Galactic Nuclei?
...Show More Authors

No. Due to their apparently extreme optical to X-ray properties, Narrow Line Seyfert 1s (NLSy1s) have been considered a special class of active galactic nuclei (AGN). Here, we summarize observational results from different groups to conclude that none of the characteristics that are typically used to define the NLSy1s as a distinct group – from the, nowadays called, Broad Line Seyfert 1s (BLSy1s) – is unique, nor ubiquitous of these particular sources, but shared by the whole Type 1 AGN. Historically, the NLSy1s have been distinguished from the BLSy1s by the narrow width of the broad Hb emission line. The upper limit on the full width at half maximum of this line is 2000kms−1 for NLSy1s, while in BLSy1s it can be of several thousands

... Show More
View Publication
Crossref (3)
Crossref
Publication Date
Fri Apr 01 2011
Journal Name
Chinese Chemical Letters
Extraction of cobalt(II) from aqueous solution by N,N′-carbonyl difatty amides
...Show More Authors

The development of economic and environmentally friendly extractants to recover cobalt metal is required due to the increasing demand for this metal. In this study, solvent extraction of Co(II) from aqueous solution using a mixture of N,N0-carbonyl difatty amides (CDFAs) synthesised from palm oil as the extractant was carried out. The effects of various parameters such as acid, contact time, extractant concentration, metal ion concentration and stripping agent and the separation of Co(II) from other metal ions such as Fe(II), Ni(II), Zn(III) and Cd(II) were investigated. It was found that the extraction of Co(II) into the organic phase involved the formation of 1:1 complexes. Co(II) was successfully separated from commonly associated metal

... Show More
View Publication
Scopus (24)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Environmental Nanotechnology, Monitoring & Management
Boosted visible-light-driven photocatalytic degradation of lomefloxacin over α-Ag2WO4/NiSx nanocomposites
...Show More Authors

Scopus (11)
Crossref (3)
Scopus Crossref
Publication Date
Thu Mar 01 2018
Journal Name
Materials Today Communications
Improved mechanical properties of sol-gel derived ITO thin films via Ag doping
...Show More Authors

View Publication
Scopus (20)
Crossref (22)
Scopus Clarivate Crossref