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The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is contributions to fraud detection, the Benford’s law is consider control tool and one from this Techniques that using in multiple sides in the Audit and control, and statically method provide indict to auditor about risk level in balances for accounts and transaction. The research aims to shed light the role of Auditor in risk appreciation and information control, and important Benford’s law in appreciation a fraud detection risk in financial fraud in audit.The Researchers have found gropes from conclusions its important; the Benford’s law is control tool contribution in appreciation a fraud risk actively, as well as the role it’s in the fraud detection. The researchers are grope recommendations important its should from Auditor using modern tools in audit and financial control, And the Benford’s is consider one from this technique.

Keyword: Benford’s law, fraud, detection risk.

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Publication Date
Thu Mar 01 2018
Journal Name
Karbala International Journal Of Modern Science
The prevalence of parasitic protozoan diseases in Iraq, 2016
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Publication Date
Wed Nov 22 2017
Journal Name
Environmental Toxicology And Chemistry
Factors affecting the dissipation of pharmaceuticals in freshwater sediments
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Abstract<sec><label></label><p>Degradation is one of the key processes governing the impact of pharmaceuticals in the aquatic environment. Most studies on the degradation of pharmaceuticals have focused on soil and sludge, with fewer exploring persistence in aquatic sediments. We investigated the dissipation of 6 pharmaceuticals from different therapeutic classes in a range of sediment types. Dissipation of each pharmaceutical was found to follow first‐order exponential decay. Half‐lives in the sediments ranged from 9.5 (atenolol) to 78.8 (amitriptyline) d. Under sterile conditions, the persistence of pharmaceuticals was considerably longer. Stepwise multiple linear regression analysis was performed to </p></sec> ... Show More
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Publication Date
Thu Apr 22 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Anti-Inflammatory Effect of Vitamin K in Aging
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        Vitamin K is a fundamental enzymatic co-factor implicated in the carboxylation of several vitamin K dependent proteins involved in the pathogenesis of certain age – related diseases. Inflammation is realized as an important factor in such diseases. Vitamin K is recognized to play an anti-inflammatory behavior that is distinct of its action as an enzymatic co- factor by suppressing many signaling pathways mainly the nuclear factor κB (NF-κB) signal transduction pathway. As well as to play a role as an antioxidant versus the generation of reactive oxidative species (ROS). The purpose of this review is to focus on the protective function of vitamin K as an anti-inflammatory agent

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Publication Date
Sat Oct 12 2019
Journal Name
Journal Of The College Of Education For Women
The Style of combining Contradictions in Bany Ahmar Poetry
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This research deals with the technical configuration of the beautiful visions among Bany Ahmar poets reflected through the incarnation of beautiful artistic images that manifests itself clearly in the combination of two contradictories  simultaneously.

      The main conclusion is, the Andalusian poets try to use those fictional visions in search of aesthetic pleasure and values,  through forming an image from water and fire as two prominent contradicted elements to express the impact of the heat of wine which soon vanishes when it is mixed with water. By this, they show the beautiful side of nature that suggests joy and splendor.

     

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Publication Date
Fri Dec 27 2024
Journal Name
Journal Of Baghdad College Of Dentistry
The value of lateral cephalometric image in sex identification
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Background: Determination of sex and estimation of stature from the skeleton is vital to medicolegal investigations. Skull is composed of hard tissue and is the best preserved part of skeleton after death, hence, in many cases it is the only available part for forensic examination. Lateral cephalogram is ideal for the skull examination as it gives details of various anatomical points in a single radiograph. This study was undertaken to evaluate the accuracy of digital cephalometric system as quick, easy and reproducible supplement tool in sex determination in Iraqi samples in different age range using certain linear and angular craniofacial measurements in predicting sex. Materials and Method The sample consisted of 113of true lateral cepha

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
The effect of scrap glass powder in traditional porcelain
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In this work, Soda Lime Glass (S.L.G.) powder was used ,as
fluxe in traditional porcelain instead of feldspar. Two ceramics
porcelain were compared; commercial or traditional porcelain that
content of 50wt % kaolin, 25wt % quartz, and 25wt % feldspar.
Feldspar mass was substituted by scraps soda lime glass yielding a
new porcelain composition, to determine the softening points and
then the effect of glass addition on porcelain firing process.
Eight samples, for each patch, were prepared and 8wt % water
was added. The resulting composite blends were then die pressed at
2N, to produce disk specimens with diameter of 1.5 cm, and then
they were sintered at (1000, 1100, 1200, 1250,1300,1350,1400 and
1450) ˚C,

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Publication Date
Fri Jan 01 2010
Journal Name
Journal Of The College Of Languages (jcl)
The Abuse of Children In Emily Bronte's Wuthering Heights
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Emily Bronte is born in Yorkshire on 30 July 1818. Her father, Rev. Patrick Bronte, is a man of intelligence and determination which enables him to gain an admission as a sizar to 81. John's Cambridge in 1802. He has six children where Emily is the fifth. The mother is a young beautiful girl who belong to an important family. Both Emily's parents try to teach

                       Their children well, support them all the time and elevate them to

"-.../

high levels. This causes an eagerness towards reading and writing, but the happiness of the children is affected by the sickness and later on by the death of their mother in 1821. After that things would

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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Comparison of the Combining Methods Used In Space Diversity
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The basic concept of diversity; where two or more inputs at the receiver are used to get uncorrelated signals. The aim of this paper is an attempt to compare some possible combinations of diversity reception and MLSE detection techniques. Various diversity combining techniques can be distinguished: Equal Gain Combining (EGC), Maximal Ratio Combining (MRC), Selection Combining and Selection Switching Combining (SS).The simulation results shows that the MRC give better performance than the other types of combining (about 1 dB compare with EGC and 2.5~3 dB compare with selection and selection switching combining).

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
The Constituents of Active Structure in Contemporary Architectural Products
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The structure is considered in its scientific formula one of the concepts which complete the architectural image that seeks to take out an effective and attractive structure in contemporary architectural production, especially that the structure -in general- represents strength in addition to delight and functional benefits according to Vitruvius trinity. So, the role of structure depends on making its aesthetical properties able to give efficiency within architectural product. That has come through adoption of intellectual mechanism of structural means and details –as a whole or parts- and focused on structure with the recipient's needs, aesthetical, and sensory purposes in addition to its fundamental role of stabilit

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Henry Tudor administrates The Throne Of England In (1485AD)
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The Era of Henry VII is the king who established the Tudor as they ruled England for
(24) years .He made drasfic changes in British Economy and the state of the country was
stable and secure.
Thes economic achievement of make him Qualified to be called The founder of the
modern English History .
On the basis of that significance to study one of the development stages of one of the
developed societies presently, i.e. the English society, this thesis came under the title (The
Internal Policy in England 1509-1547) to examine the overall political, economic and social
positions England passed through. The thesis also indicated the intensive labor state suffered
by the English society with all its sections, especial

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