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
Wed Dec 27 2023
Journal Name
Biomed Research International
Efficacy of Autogenous Dentin Biomaterial on Alveolar Ridge Preservation: A Randomized Controlled Clinical Trial
...Show More Authors

Background. After tooth extraction, alveolar bone resorption is inevitable. This clinical phenomenon challenges dental surgeons aiming to restore esthetic and function. Alveolar ridge preservation can be applied to minimize dimensional changes with a new socket grafting material, an autogenous dentin graft, produced by mechanically and chemically processing natural teeth. This study assessed the safety and efficacy of using autogenous dentin biomaterial in alveolar ridge preservation. Materials and Methods. Patients with nonrestorable maxillary anterior teeth bounded by natural sound teeth were included in this study. After a detailed clinical and tomographic examination, eligible participants were randomly allocated into two groups

... Show More
View Publication Preview PDF
Scopus (18)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Bearing Capacity of Shallow Footing on Compacted Filling Dune Sand Over Reinforced Gypseous Soil
...Show More Authors

Existence of these soils, sometimes with high gypsum content, caused difficult problems to the buildings and strategic projects due to dissolution and leaching of gypsum by the action of waterflow through soil mass. In this research, a new technique is adopted to investigate the performance of replacement and geosynthetic reinforcement materials to improve the gypseous soil behavior through experimential set up manufactured loaclally specially for this work. A series of tests were carried out using steel container (600*600*500) mm. A square footing (100*100) mm was placed at the center of the top surface of the bed soil. The results showed that the most effective thickness for the dune sand layer with geotextile at the interface, within

... Show More
View Publication Preview PDF
Crossref (10)
Crossref
Publication Date
Sun Sep 28 2025
Journal Name
Polymers
Characterization of a Hydrogel Composite Containing Bioactive Moringa as a Novel Pulp-Capping Material
...Show More Authors

Hydrogels are hydrophilic biocompatible polymers that can be used as a drug delivery material in different medical branches, including vital pulp therapy. The aim of this study is to characterize the physical and biological properties of the newly developed formula as a candidate direct pulp-capping material. The hydrogel composite was prepared from natural and synthetic origins (polyvinyl alcohol (PVA), hyaluronic acid (HA), and sodium alginate (SA)) with the incorporation of bioactive Moringa. Different formulas of hydrogel containing different concentrations were evaluated for physicochemical (FTIR, XRD, SEM, degradation, and swelling), mechanical (viscosity, folding endurance, film thickness), and biological (antioxidant, antibacterial,

... Show More
View Publication
Scopus Crossref
Publication Date
Mon Sep 23 2019
Journal Name
Civil Engineering Journal
Energy Absorption Evaluation of CFRP-Strengthened Two-Spans Reinforced Concrete Beams under Pure Torsion
...Show More Authors

For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC

... Show More
View Publication
Scopus (25)
Crossref (20)
Scopus Clarivate Crossref
Publication Date
Wed Jun 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of Artificial Aging Test on PEEK CAD/CAM Fabricated Orthodontic Fixed Lingual Retainer
...Show More Authors

Background: The purpose of this study was to evaluate the effect of in vitro long-term simulation of oral conditions on the bond strength of PEEK CAD/CAM lingual retainers.

Material and methods: The sample consisted of 12 PEEK CAD/CAM retainers each composed of 2 centrally perforated 3x4mm pads joined by a connector. They were treated by 98% sulfuric acid for 1 minute and then conditioned with Single Bond Universal and bonded to the lingual surface of premolar teeth by 3M Transbond TM System. Half of the retainers were artificially aged using a 30-day water storage and 5000 thermocycling protocol before bond strength testing to compare with the non-aged specimens.

Results: The artificially aged retainers showed a marginally

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (9)
Scopus Crossref
Publication Date
Tue Aug 05 2025
Journal Name
Optik
Optimization of plasmonic Al/TiO₂ thin film characteristics via scanning pulsed fiber laser deposition
...Show More Authors

The deposition method of perovskite solar cell layers significantly impacts device functionality and the achievement of industrial goals. Aluminum (Al) nanoparticles with rutile titanium oxide (TiO2) nanoparticle thin films are fabricated on Fluorine Tin Oxide (FTO) glass substrates by nanosecond pulsed fiber laser deposition (PLD) to be used as a plasmonic electron transport layer (ETL) in perovskite solar cell (PSC). The effect of various pulsed fiber laser parameters on the structural, optical, and surface morphology on Al/TiO2 films is extensively examined utilizing a variety of measurement techniques; X-ray diffraction (XRD), Ultraviolet–visible (UV–Vis) spectroscopy, Field emission scanning electron microscopy (FE-SEM) and Atomic

... Show More
Publication Date
Tue Jan 01 2019
Journal Name
Fme Transactions
Thermal-hydraulic hot-spot analysis of IRT-5000 nuclear research reactor: Comparative safety evaluation
...Show More Authors

A detailed methodology is presented in this paper for the calculation of nucleate boiling safety margin (NBSM) in nuclear research reactors using a temperature function with three different thermal-hydraulic hot-spot analyses: nominal, cumulative and statistical for normal operating condition and coolant flow variation. A computer simulation program is developed for applying the methodology to the IRT-5000 reactor based on experimental core data. According to cumulative analysis as the overconservative approach, the NBSM at normal operating condition of thermal power 5 MW and coolant velocity 1.672 m/s was 2.3% with reactor power limit 5.13 MW. However, during power or coolant flow trip condition, transient nucleate boiling would occur for

... Show More
View Publication
Scopus Crossref
Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Materials
Characterization of Multilayer Highly-Pure Metal Oxide Structures Prepared by DC Reactive Magnetron Sputtering
...Show More Authors

In this work, multilayer nanostructures were prepared from two metal oxide thin films by dc reactive magnetron sputtering technique. These metal oxide were nickel oxide (NiO) and titanium dioxide (TiO2). The prepared nanostructures showed high structural purity as confirmed by the spectroscopic and structural characterization tests, mainly FTIR, XRD and EDX. This feature may be attributed to the fine control of operation parameters of dc reactive magnetron sputtering system as well as the preparation conditions using the same system. The nanostructures prepared in this work can be successfully used for the fabrication of nanodevices for photonics and optoelectronics requiring highly-pure nanomaterials.

View Publication Preview PDF
Publication Date
Sun Mar 01 2009
Journal Name
Laser And Particle Beams
Surface morphology modifications of human teeth induced by a picosecond Nd:YAG laser operating at 532nm
...Show More Authors

Scopus (11)
Scopus
Publication Date
Wed Apr 05 2017
Journal Name
Journal Of Agriculture And Veterinary Science
Tillage Appearance Device Test When Used Mold Board Plow Under Difference of a Variables Condition
...Show More Authors

Tillage appearance device is mechanical, electric-electronic design, getting Patent from the Central Organization for Standardization and Quality Control – Industrial Property Department - Ministry of Planning – The Republic of IRAQ under number Patent 3876 in 20 / 4 / 2014, calculates the number of clods per area by Tillage appearance device, This is done through the generation electrical impulses are sent to the controlled accurate calculates number clods required space and shows the result on the screen in order to see the tillage view per area. Three factor used in these experiment, first factor represents forward speed of tractor three levels (3.5, 4.5, and 5.5 km/h), second factor represent soil moisture content at two levels (14

... Show More