Preferred Language
Articles
/
jeasiq-991
Using Benford’s Law to detect Financial Fraud
...Show More Authors

Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Principles of war and jihad to protect the environment and civilians in times of war in Islamic Sharia
...Show More Authors

Research summary

Islam protects the environment and civilians in peace and war, and in international humanitarian law protection of the environment and civilians in international conflicts only. As for wars and internal conflicts, it is not within the jurisdiction of international humanitarian law. In Islamic law, the principles of protecting the environment and civilians are fixed in all wars and conflicts, whether internal or external, local. or international.

Islam laid down moral principles in war, including:

- Preserving the environment and avoiding corruption in the land by burning trees and killing animals unnecessarily.

- Not to be exposed to non-combatants, including women, boys, the elderly, the disa

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
Neutrality in Swedish foreign policy , an analytical study of adaption from traditional neutrality to military non-alignment
...Show More Authors

Abstract Sweden is today one of the most active European countries in the regional and international environment despite the adoption of neutrality as a guiding principle in its foreign policy. For more than two centuries, the length of time for Swedish neutrality has made it a global standard, an agreed foreign policy at home and a political culture rooted in institutions and society. Swedish. Although discussions are still underway on Swedish security and foreign policies after the end of the Cold War, especially cooperation with NATO through the Partnership for Peaceprogram, EU accession and its impact on the principle of neutrality in foreign policy. Sweden, however, insists that it still maintains neutrality, but more adequately, in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements high commitment management to achieve entrepreneurship strategic in busness organization / Field research in Iraqi construction companies
...Show More Authors

This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Organizational Loyalty according to Transformational Leadership of the Headmasters of Middle Schools in Wasit Governorate
...Show More Authors

The main aim of this research is to: 1) identify the Transformational Leadership of the Managers of higher School in ALkut district and its relationship with organizational Loyalty. 2) Clarify the relationship between Transformational Leadership and organizational Loyalty. Regarding the research methodology, the researcher used the descriptive method because it meets this research. The two research tools were a questionnaire and the statistical program (spss). The results revealed that there is a strong positive relationship between Transformational Leadership and organizational Loyalty, which means that when the managers have a Transformational Leadership leads to having organizational loyalty.

View Publication Preview PDF
Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
Quranic discourse methodology in light of the Almighty saying (Say to people well): Quranic discourse
...Show More Authors

 

There are no words in the universe that are collected, communicated, raised, and greater than the words of God, Lord of the worlds, and there is no guidance except with Him, nor guidance except with His guidance, and no knowledge except with Him, and how is he guided by the lost without guidance from God Almighty !?

In this research, I tried to address what collects hearts, composes souls, and spreads love among members of society as part of the social twinning and good coexistence between people. Harmony, love, and the roots of fragmentation, fighting and feuding.

This verse is blessed and I chose {Taking  the Charter of the  of Israel do

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Synthesizing and Using Iron Oxide Nanoparticles as Nanocomposite in Cotton Fabrics Nanofinishing
...Show More Authors

Metal oxide nanoparticles, including iron oxide, are highly considered as one of the most important species of nanomaterials in a varied range of applications due to their optical, magnetic, and electrical properties. Iron oxides are common compounds, extensive in nature, and easily synthesized in the laboratory. In this paper, iron oxide nanoparticles were prepared by co-precipitation of (Fe+2) and (Fe+3) ions, using iron (II and III) sulfate as precursor material and NH4OH solution as solvent at 90°C. After the synthesis of iron oxide particles, it was characterized using X-ray diffraction (XRD), infrared spectroscopy (FTIR), and scanning electron microscopy (SEM). These tests confirmed the obtaining o

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (5)
Scopus Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The importance of using analytical procedures in the detection of creative accounting practices
...Show More Authors

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the market knowledge to improve marketing performance an empirical study for mobil communication companies in iraq
...Show More Authors

       The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance  , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance  " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect Of Talent Management To Achieve Organizational sac seed Research in The General Company for Dairy Products in Baghdad
...Show More Authors
The research aims at identifying the extent to which the top management in the organization is interested in managing the talents of its employees, through which it can face the competing organizations, as well as the great challenges faced by all organizations in recent years. The task of attracting and maintaining talented human resources is one of the biggest challenges facing Organizations 
... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Long Term Exposure to Sodium Nitrite on Gene Responsible for DNA Repair
...Show More Authors

Objective: The aim of this study is to detect the effect of continuous exposure to Sodium Nitrite on 8-oxoguanine
DNA glycosylase (OGG1) gene which responsible on DNA repairs. DNA repair play a major role in maintaining
genomic stability when DNA exposure to damage. Genomic stability is very important for keeping body cells
healthy and to prevent many types of tumor development. Many genes are responsible for this job; one of them is
OGG1 gene.
Methodology: In current study two groups of mice were chronically exposed to sodium nitrite for six months and
eighteen months while third group was used as a control. Then sizes of OGG1 were estimated.
Results: The results exhibited in the unexposed (control) mice had two dif

... Show More
View Publication Preview PDF