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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
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Study of optical bistability in a fully optimized laser Fabry-Perot system
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The analytical study of optical bistability is concerned in a fully
optimized laser Fabry-Perot system. The related phenomena of
switching dynamics and optimization procedure are also included.
From the steady state of optical bistability equation can plot the
incident intensity versus the round trip phase shift (φ) for different
values of dark mistuning 




12
,
6
,
3
,
1.5
0 , o
   
 or finesse (F= 1, 5, 20,
100). In order to obtain different optical bistable loops. The inputoutput
characteristic for a nonlinear Fabry-Perot etalon of a different
values of finesse (F) and using different initial detuning (φ0) are used
in this rese

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Publication Date
Thu Jun 09 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Safety Profile of Biological Drugs in Clinical Practice: A Retrospective Pharmacovigilance Study
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Biological drugs have an active substance that is made by a living organism or derived from a living organism. They are one of the important therapy options used in a wide range of diseases especially life-threatening diseases. Biological therapy opens new opportunities for treating different diseases for which drug therapy is minimal, but they have considerable differences in the safety consequences in comparison with non-biological drugs. The aim of the current study was to assess the post-marketing safety profile of biological drugs used in Iraqi hospitals by the analysis of the reported adverse drug reactions regarding their severity, seriousness, preventability, expectedness, and outcome. It is a retrospective study of the individu

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Publication Date
Sun Oct 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Jejunoileal Atresia A study of 60 cases in children welfare teaching hospital.
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Background: Congenital defects in continuity of the intestine are morphologically divided into either stenosis or atresia and constitute one of the most common causes of neonatal intestinal obstruction. 
Patients and methods: This is a prospective study for analyzing (60)neonates with jejunoileal atresia who were managed at Children Welfare Teaching Hospital in Baghdad over a three years peroid extending from 1st January 2004 to 1st January 2007.
Results: Thirty six patients (60%) had jejunal atresia while ileal atresia was in(24) patients(40%).The most common type of jejunoileal atresia was type IIIa (38.3%) of the cases and the second was the type II (25%).The clinical presentation for jejunal atresi

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Study of Some Biochemical Parameters in Iraqi Children with Acute Lymphoblastic Leukemia
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Leukemia or cancer of the blood is the most common childhood cancer, Acute lymphoblastic leukemia (ALL), is the most common form of leukemia that occurs in children. It is characterized by the presence of too many immature white blood cells in the child’s blood and bone marrow, Acute lymphoblastic leukemia can occur in adults too, treatment is different for children. Children with ALL develop symptoms related to infiltration of blasts in the bone marrow, lymphoid system, and extramedullary sites, such as the central nervous system (CNS). Common constitutional indications consist of fatigue (50%), pallor (25%), fever (60%), and weight loss (26%). Infiltration of blast cells in the marrow cavity and periosteum often lead to bone

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Publication Date
Fri Nov 17 2023
Journal Name
Nasaq
A Semantic Study of Thematic Progression in Selected American and British Movies
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ZG Abdulrazaq, MR Younus, Nasaq, 2023

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Publication Date
Tue Nov 01 2022
Journal Name
Reports Of Biochemistry And Molecular Biology
Comparative Study of New Biomarkers in Iraqi DM2 with and without Complications
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Publication Date
Thu Mar 10 2022
Journal Name
Oral Surgery
Evaluation of buffered local anaesthesia in dental extraction: A randomized controlled study
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Buffering of Local anaesthesia (LA) has been suggested as a mechanism to improve injection comfort and hasten the onset of anaesthesia. Aim This study aimed to evaluate the effectiveness of buffered LA in the extraction of maxillary premolars and molars. Materials and Methods This randomized controlled study included 100 patients who were indicated for extraction of maxillary posterior teeth, they were randomly divided into two groups; a study group that received infiltration of buffered 2% lidocaine hydrochloride with 1:80,000 epinephrine LA, and a control group that received non-buffered 2% lidocaine hydrochloride with 1:80,000 epinephrine LA. The buffering was performed using the Onset® LA buffering system (Onpharma®). The outcome va

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
Morphological, Anatomical Study and Geographical Distribution in Iraq of Capparis spinosa L.
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This study dealt with many of morphological, anatomical characteristics and geographical distribution of Capparis spinosa L. that grown wildly in Iraq, The species were compared to the adoption of field and herbarium specimens. A detailed morphological feature of the stem, leaf, fruit and seed were introduced. Anatomical studies reveal constant taxonomic characteristics such as the obvious cuticle on the epidermis of stems and leaves, developed cortex, pith and vascular tissue in stems. From an environmental perspective has been studied the habitat and the distribution of C. spinosa in Iraq that showed inhabit very dry places and had mesophytic and xerophytic habitat.

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
A Taxonomic Study of Species Peltariaangustifolia DC. from Brassicaceae Family in Iraq
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     The research was aimed tostudy themorphological and anatomical characteristics as well as habitatand geographical distributionof speciesPeltariaangustifolia DC., This study indicated that the plant specimens are perennial glabrous herbs, distinguished by the presence of distinct basal and cauline leaves, and simple corymb inflorescence. Flowers perianth consists of four obovate sepals, and four spathulate petals, with hexanderiaandroecium characterized by dilated filaments from the bases and gynoecium consists of obovate ovary and sessile stigma, the fruit reticulate silicula, and the seeds are ovate-elliptical with faintly reticulate configuration. As for the anatomical study, it included the study of the dimensions an

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Publication Date
Wed Apr 01 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology
Study the genotoxicity of aqueous and alcoholic extracts of adhatoda vasica on the roots of allium cepa L. By RAPD-PCR technique
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