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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

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
Sat Oct 30 2021
Journal Name
Iraqi Journal Of Science
Feature Extraction in Six Blocks to Detect and Recognize English Numbers

    The Fuzzy Logic method was implemented to detect and recognize English numbers in this paper. The extracted features within this method make the detection easy and accurate. These features depend on the crossing point of two vertical lines with one horizontal line to be used from the Fuzzy logic method, as shown by the Matlab code in this study. The font types are Times New Roman, Arial, Calabria, Arabic, and Andalus with different font sizes of 10, 16, 22, 28, 36, 42, 50 and 72. These numbers are isolated automatically with the designed algorithm, for which the code is also presented. The number’s image is tested with the Fuzzy algorithm depending on six-block properties only. Groups of regions (High, Medium, and Lo

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Publication Date
Sun Sep 30 2018
Journal Name
Journal Of Theoretical And Applied Information Technology
FINGERPRINTS MATCHING USING THE ENERGY AND LOW ORDER MOMENT OF HAAR WAVELET SUBBANDS

Fingerprint recognition is one among oldest procedures of identification. An important step in automatic fingerprint matching is to mechanically and dependably extract features. The quality of the input fingerprint image has a major impact on the performance of a feature extraction algorithm. The target of this paper is to present a fingerprint recognition technique that utilizes local features for fingerprint representation and matching. The adopted local features have determined: (i) the energy of Haar wavelet subbands, (ii) the normalized of Haar wavelet subbands. Experiments have been made on three completely different sets of features which are used when partitioning the fingerprint into overlapped blocks. Experiments are conducted on

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Publication Date
Mon Jul 31 2023
Journal Name
Iraqi Geological Journal
Estimation of the Fracturing Parameters and Reservoir Permeability Using Diagnostic Fracturing Injection Test

The term "tight reservoir" is commonly used to refer to reservoirs with low permeability. Tight oil reservoirs have caused worry owing to its considerable influence upon oil output throughout the petroleum sector. As a result of its low permeability, producing from tight reservoirs presents numerous challenges. Because of their low permeability, producing from tight reservoirs is faced with a variety of difficulties. The research aim is to performing hydraulic fracturing treatment in single vertical well in order to study the possibility of fracking in the Saady reservoir. Iraq's Halfaya oil field's Saady B reservoir is the most important tight reservoir. The diagnostic fracture injection test is determined for HF55using GOHFER soft

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Publication Date
Sat Feb 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Improvement of the Gypseous soil properties by using Copolymer and Styrene-butadiene rubber
Abstract<p>Gypseous soils are spread in several regions in the world including Iraq, where it covers more than 28.6% [1] of the surface region of the country. This soil, with high gypsum content causes different problems in construction and strategic projects. As a result of water flow through the soil mass, permeability and chemical arrangement of these soils vary over time due to the solubility and leaching of gypsum. In this study the soil of 36% gypsum content, is taken from one location about 100 km (62 mi) southwest of Baghdad, where the sample is taken from depth (0.5 - 1) m below the natural ground surface and mixed with (3%, 6%, 9%) of Copolymer and Styrene-butadiene Rubber to improve t</p> ... Show More
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Publication Date
Mon Mar 02 2020
Journal Name
Egyptian Journal Of Medical Human Genetics
Characterization of the major human STAG3 variants using some proteomics and bioinformatics assays

STAG3 is the meiotic component of cohesin and a member of the Cancer Testis Antigen (CTA) family. This gene has been found to be overexpressed in many types of cancer, and recently, its variants have been implicated in other disorders and many human diseases. Therefore, this study aimed to analyze the major variants of STAG3. Western blot (WB) and immunoprecipitation (IP) assays were performed using two different anti-STAG3 antibodies that targeted the relevant protein in MCF-7, T-47D, MDA-MB-468, and MDA-MB-231 breast cancer cells with Jurkat and MCF-10A cells as positive and negative controls, respectively. In silico analyses were searched to study the major isoforms. WB and IP assays revealed two abundant polypeptides < 191 kDa and

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
The Impact of Using PowerPoint presentation on EFL Students’ Attendance, Achievement, and Engagement

The current study examined the impact of using PowerPoint presentation on EFL student’s attendance, achievement and engagement. To achieve the aim of this study, three null hypotheses have been posed as follows: There is no statistically significant difference between the mean score of the experimental group attendance and that of the control one; there is no statistically significant difference between the mean score of the experimental group achievement and that of the control one, and there is no statistically significant difference between the mean score of the experimental group engagement and that of the control one. To verify a hypothesis, a sample of sixty students is chosen randomly from the third year, department of English,

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Publication Date
Tue Oct 30 2018
Journal Name
Iraqi Journal Of Physics
The emission spectra and hydrodynamic properties of Al plasma using Nd-YAG laser

In this work, the emission spectra and atomic structure of the aluminum target had been studied theoretically using Cowan code. Cowan code was used to calculate the transitions of electrons between atomic configuration interactions using the mathematical method called (Hartree-Fock). The aluminum target can give a good emission spectrum in the XUV region at 10 nm with oscillator strength of 1.82.
The hydrodynamic properties of laser produced plasma (LPP) were investigated for the purpose of creating a light source working in the EUV region. Such a light source is very important for lithography (semiconductor manufacturing). The improved MEDUSA (Med103) code can calculate the plasma hydrodynamic properties (velocity, electron density,

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of the Shapiro-Wilk test Jureckova test using simulation and multiple distributions

 إن المقصود باختبارات حسن المطابقة هو التحقق من فرضية العدم القائمة على تطابق مشاهدات أية عينة تحت الدراسة لتوزيع احتمالي معين وترد مثل هكذا حالات في التطبيق العملي بكثرة وفي كافة المجالات وعلى الأخص بحوث علم الوراثة والبحوث الطبية والبحوث الحياتية ,عندما اقترح كلا من   Shapiro والعالم Wilk  عام 1965 اختبار حسن المطابقة الحدسي مع معالم القياس
(

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Markets in the Islamic Mashreq   (Iraq / Persia / the country beyond the river) From the era of the Prophet Muhammad (may Allah bless him and his family) To the end of the Buddhist era

The follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and

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Publication Date
Tue Nov 19 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Aging effect of different types of composite resin restoration on shear bond strength to different orthodontic adhesives with sapphire bracket (In vitro comparative study)

Background: This study was performed to determine the effect of aging of different types of composite material restorations on: Shear bond strength (SBS) to light cure and no mix chemical cure orthodontic adhesives with sapphire bracket and the debonding failure sites. Materials and methods: One hundred forty four composite disks were made from three different composite resin materials which are: 3M Filtek Z250, 3M filtek Z350 and 3M Valux plus, each group with (48) disks each, then according to the duration of storage each group was subdivided into two equal groups one of them stored for one day and the other was stored for one month, then each group was further subdivided into two equal subgroups with (12) disks each one bonded with ligh

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