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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
Sun Sep 01 2019
Journal Name
Journal Of Educational And Psychological Researches
تقويم فاعلية تدريسي جامعة تكريت من وجهة نظر طلبتهم
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    The university professor is the main theme in the educational process, then we must have prepared attention and study, it is the upper hand in achieving the objectives of education and a factor of development of society and its development factors that set it up and increase the efficiency of the duties of universities and development centers and through that evaluation is essential process and Zerorah to improve his performance, especially if they're the evaluation process from the standpoint of their students
research goals
The current research aims to identify:
1. identify the effectiveness of teaching the University of Tikrit from the standpoint of their students
2. to identify the differences in

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Publication Date
Sun Jan 17 2021
Journal Name
Academic Journal Of Interdisciplinary Studies
Employees Retention Strategy and its Impact on Organizational Memory: An Exploratory Research for the opinion of Faculty Members at Private Colleges on Baghdad
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The research aims to determine the impact of employees’ retention strategy on organizational memory. This research is historical, descriptive, and analytical. The sample consists of 158 faculty members in five private colleges in Baghdad. The technique used to analyze the data is SEM (Structural Equation Modeling), and SPSS (Statistical Package for the Social Sciences). The research concludes that the employees retaining strategy plays a vital role in retaining employees and hence maintains organizational memory. The findings and recommendations of this research assure the administrations of private colleges that employees retention strategy play a vital role in retaining its employee and hence maintains organizational memory. T

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Publication Date
Thu Jun 30 2016
Journal Name
Al-khwarizmi Engineering Journal
Performance Assessment of Pile Embedded in Expansive Soil
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An evaluation for the performance of model pile embedded in expansive soil was investigated. An extensive testing program was planned to achieve the purpose of this research. Therefore, special manufactured system was prepared for studying the behavior of model pile having different length to diameter ratios (L/D). Two types of piles were used in this research, straight shaft and under reamed piles. The effect of model pile type, L/D ratio and number of wetting drying cycles were studied. It is observed that significant reductions in pile movement when under   reamed piles were considered. A proposed design charts was presented for straight shaft and under reamed piles to estimate the length of both types of piles that is requi

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Melodic and Rhythmic Construction of Monologues in Iraq
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The research studies the melodic and rhythmic characteristics of monologue, in addition to how it was transferred from the Arab homeland to Iraq and   reviewed its most prominent performers, as well as a review     of the monologue types and their propagation in the Arab homeland such as comical, dramatic, and political and guidance monologues. 

The methodological framework included: the problem of the research, the importance of the research and the objective of the research which is to uncover the melodic and rhythmic structure of the monologue in Iraq.   The limits of the research included the objective limit tackling the  art of monologue and the spatial limit which is Baghdad

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Publication Date
Fri Jan 05 2024
Journal Name
Al-academy
Problametic of human body in post modern arts
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Explanation of article events , or discribing it establish to anderstanding an phenomenon which its effects still clear in the art , surching like this may be very usful in the analysis of new art , which considering one of the most important turns in the history of art . and if we look to human body in the art as existenc in the art , from it’s begening to the modern age . so we can understand the meaning of this existence and it’s directins which cover all the worid and the lead us to thiories and suggestion’s help in understand to this direction and the effects between our arts and the external directions.

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The dimensions of organizational confidence and its relationship to achieving the strategic position of banks: is an applied research on a sample of private Iraqi banks
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The research aims to show the dimensions of organizational trust represented by (administrative policies opportunities for innovation and self innovation and self- realization,availability of information,prevailing organizational values) and its reiationship to achieving the strategic position of banks represented by formation of expectations,buiiding networks,learning operations As the research was applied in each of the banks (middle east)Iraqi investment,Al-Ahly Iraqi, Business Bay, Al- Mansour investment bank),the qusestionnaire was adopted as a tool to collect data and information from the sample number (138)who are in the site (department director, division ,M.division director ,division officer, unit officer)the statistica

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
The Iraqi Learners' Production Of rp Clipped Vowel
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Within connected speech, RP speakers tend to shorten stressed long vowels end diphthongs in pre. Forties consonants in the same syllable on the basis of complementary Distribution, i.e., the phonological environment decides the influence of the forties plosives and fricatives, as far as they are in find position preceded by stressed long vowels and diphthongs, or particular voiced consonants plus vowels. The Iraqi learners, then, face.

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Publication Date
Mon Jan 01 2018
Journal Name
Ibn Al-haitham J. For Pure & Appl. Sci
Comparative Anatomical Study between Typhadomengensis and Phragmites communis
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Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon. Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study. Through this research, we found great importance to the anatomical characteristics which we reached by studying the roots, stems and leaves sections f

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
The Effect of 532 nm Diode Pumped Solid State (DPSS) Laser in Combination with Safranin on the Growth of Pseudomonas aeruginosa and Staphylococcus aureus in Vitro
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The effect of 532nm Diode Pumped Solid State (DPSS) laser at power density of 5.234 W/cm2 on the growth of Gram-negative Pseudomonas aeruginosa and Gram-positive Staphylococcus aureus was evaluated. These bacteria were isolated from samples taken from burn and infected wound areas of 55 patients admitted to the burn-wound unit in Al-Kindy teaching hospital in Baghdad during the period from October 2012 to March 2013. Each isolate was identified using microscopic, cultural and biochemical methods. A standard bacterial suspension was prepared for each isolate. Serial dilutions were then prepared and a dilution of 10-5 was selected. Irradiation experiments included four groups: (L-P-) bacterial suspension in saline solution, (L-P+) bacteria

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Publication Date
Mon Apr 01 2024
Journal Name
Materials Science In Semiconductor Processing
Rational design of novel 0D/0D Bi2Sn2O7/CeO2 in the core-shell nanostructure for boosting the photocatalytic decomposition of antibiotics in wastewater: S-type-based mechanism
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