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 Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Factors Affecting Birth Space Interval of Women Who Are Attending Primary Health Care Centers
...Show More Authors

Objective: The aim of this study is to determine the factors affecting birth space interval in a sample of women.
Methodology: A cross-sectional study conducted in primary health centers in Al-Tahade and Al- Shak Omar in
Baghdad city. Data were collected by direct interview using questionnaire especially prepared for the study.
Sample size was (415) women in age group (20-40) years who were chosen randomly.
Results: Analysis of data shows highest rate of women (31.8%) had a birth space interval of (8-12) months
followed by (26.7%) had a birth space interval of (19-24) months, (20.2%) had a birth space interval of (>24)
months and (16.1%) had a birth space interval of (13-18) months respectively, while lower rate of w

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 30 2024
Journal Name
Journal Of Obstetrics, Gynecology And Cancer Research
Effect of a Nutritional Education Program on Mother Knowledge Regarding Their Children Nutritional Status
...Show More Authors

Scopus (1)
Scopus
Publication Date
Thu Apr 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Solution of 2nd Order Nonlinear Three-Point Boundary Value Problems By Semi-Analytic Technique
...Show More Authors

    In this paper, we present new algorithm for the solution of the second order nonlinear three-point boundary value problem with suitable multi boundary conditions. The algorithm is based on the semi-analytic technique and the solutions which are calculated in the form of a rapid convergent series. It is observed that the method gives more realistic series solution that converges very rapidly in physical problems. Illustrative examples are provided to demonstrate the efficiency and simplicity of the proposed method in solving this type of three point boundary value problems.

View Publication Preview PDF
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Solution of Nonlinear High Order Multi-Point Boundary Value Problems By Semi-Analytic Technique
...Show More Authors

In this paper, we present new algorithm for the solution of the nonlinear high order multi-point boundary value problem with suitable multi boundary conditions. The algorithm is based on the semi-analytic technique and the solutions are calculated in the form of a rapid convergent series. It is observed that the method gives more realistic series solution that converges very rapidly in physical problems. Illustrative examples are provided to demonstrate the efficiency and simplicity of the proposed method in solving this type of multi- point boundary value problems.

View Publication Preview PDF
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 (8)
Crossref
Publication Date
Wed Nov 16 2016
Journal Name
Eurasip Journal On Wireless Communications And Networking
Evaluation of efficient vehicular ad hoc networks based on a maximum distance routing algorithm
...Show More Authors

Traffic management at road intersections is a complex requirement that has been an important topic of research and discussion. Solutions have been primarily focused on using vehicular ad hoc networks (VANETs). Key issues in VANETs are high mobility, restriction of road setup, frequent topology variations, failed network links, and timely communication of data, which make the routing of packets to a particular destination problematic. To address these issues, a new dependable routing algorithm is proposed, which utilizes a wireless communication system between vehicles in urban vehicular networks. This routing is position-based, known as the maximum distance on-demand routing algorithm (MDORA). It aims to find an optimal route on a hop-by-ho

... Show More
View Publication Preview PDF
Scopus (26)
Crossref (18)
Scopus Clarivate Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Case Studies In Construction Materials
CFRP strengthening efficiency on enhancement punching shear resistance of RC bubbled slabs with openings
...Show More Authors

View Publication
Crossref (8)
Crossref
Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci
Synthesis of Some New Heterocyclic Fused Rings Compounds Based on 5-Aryl-1,3,4-Oxadiazole
...Show More Authors

The work includes synthesis and characterization of some new heterocyclic compounds, as flow: The compound (3) (5-(4-chlorophenyl) -2-hydrazinyl-1,3,4-oxadiazole was synthesized by using two methods; the first method includes the direct reaction between hydrazine hydrate 80% and 5-(4-chlorophenyl)-2- (ethylthio) 1,3,4-oxadiazole (1), the second method involves converting 5-(4-chlorophenyl)-1,3,4-oxadiazol-2-amine (2) to diazonium salt then reducing this salt to compound (3) by stannous chloride. Compound (3) was used as starting material for synthesizing several fused heterocyclic compounds. The compound 6-(4- chlorophenyl)[1,2.4] triazolo [3,4,b][1,3,4] oxadiazole-3-(2H) thione (compound 4) was synthesized from the reaction of compo

... Show More
Preview PDF
Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Noor's Curve, a New Geometric Form of Agnesi Witch, a Construction Method is Produced
...Show More Authors

In this paper, a new form of 2D-plane curves is produced and graphically studied. The name of my daughter "Noor" has been given to this curve; therefore, Noor term describes this curve whenever it is used in this paper. This curve is a form of these opened curves as it extends in the infinity along both sides from the origin point. The curve is designed by a circle/ ellipse which are drawing curvatures that tangent at the origin point, where its circumference is passed through the (0,2a). By sharing two vertical lined points of both the circle diameter and the major axis of the ellipse, the parametric equation is derived. In this paper, a set of various cases of Noor curve are graphically studied by two curvature cases;

... Show More
View Publication Preview PDF
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Mar 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Sulfamethoxazole with P-N,N-dimethyl amino benzaldehyde as Condensation Reaction
...Show More Authors

Sulfamethoxazole (SMX) was added to P-N,N-dimethyl amino benzaldehyde (PDAB) by condensation reaction in acidic medium to form, a yellow colored dye compound which exhibits maximum absorption (λmax) at 450.5 nm. The concentration of (SMX) was determined spectrophotometrically. The optimum reaction conditions and other analytical parameters were evaluated. In addition to classical univariate optimization, design of experiment method has been applied in optimization of the variables affecting the color producing reaction.    Beer’s law obeyed in the concentration range of 0.1-10 μg.mL-1 with molar absorptivity of 5.7950×104  L.mol-1.cm-1. The limit of detection and Sandell's sensitivity value were 0.078 μ

... Show More
View Publication Preview PDF