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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
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Determination of the Time and Coordinates Required for Measuring the Milky Way’s Rotation Curve Using BURT in 2023
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     Baghdad University Radio Telescope (BURT) is a 3 meter radio telescope that was installed in the main campus of the University of Baghdad in Jadiriyah. Radio telescopes, in general, offer a wide range of applications in radio astronomy, which are usually used to detect the neutral hydrogen emission line at a wavelength of 21 cm. One of the key applications of BURT is to observe the Milky Way galaxy and to determine its rotation curve. However, performing such observations requires accurate determination of the appropriate observing time as well as the coordinates. This paper focuses on how the observing time and coordinates are calculated correctly and accurately.  The horizontal coordinate that corresponds to the galactic coor

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
CFIA-ISNAG fluorimeter for the Determination of Bromhexine-HCl in Drugs via the Measurement Scattered Light at ± 90˚
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A precise, simple, and accurate continuous flow injection technique was used for the instantaneous estimation of bromhexine hydrochloride (BH-HCl) in tablet dosage form. The chemical and physical parameters of the reaction of BH-HCl with tetraphenylborate to produce a yellowish-white precipitate were determined using an ISNAG fluorimeter analyzer and diverging light at 90°. The calibration curve for BH-HCl was linear with correlation coefficients of 0.9994 and linearity percentage r2% = 99.87 over a concentration range of 0.01-20 mmol/L, L.O.D = 0.3610 µg/125µL (0.007 mmol/L), and RSD% less than 0.3% for 3 and 13 mmol/L (five replicates). This approach was efficiently used to estimate the levels of BH-HCl in two distinct pharmaceutica

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Publication Date
Fri Jul 19 2024
Journal Name
Baghdad Science Journal
The correlation between micro-RNA 146a and IL-17 in the serum of Iraqi patients with cystic echinococcosis
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داء المشوكات الكيسي (CE) هو مرض وبائي يسبب مرضًا خطيرًا وخسائر اقتصادية في معظم بلدان العالم. MiRNAs هي عامل جيني ضروري لتنظيم الاستجابة المناعية من خلال قدرته على التدخل في التعبير الخلوي ؛ واحد هذه الحوامض النووية الدقيقة -146 أ. هدفت الدراسة الحالية تقييم إذا كان بإمكاننا استخدام microRNA 146a كمؤشر حيوي للكشف عن    CEو تحديد العلاقة بين التعبير الجيني microRNA 146a و IL-17 في مرضى CE.حيث اشتملت الدراسة على 50 مريضًا من CE تم إد

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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
The effect of CORT educational program on creative thinking for the secondary school students in art education subject
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The current research aims to identify (the effect of CORT program on creative thinking for middle school students in the art education history of ancient art subject).

     The research society continue of the5th of scientific students in ALsadreen secondary school of excellence which related of the Directorate of Education al-sader city, for the academic year (2015/2016), The sample was (35) students for each of the two groups (experimental and control). The equivalence between the research groups was carried out in the IQ variable, the age and the level of the father and mother.

     The researcher used the experimental method of partial control and the post-test. If the course of

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Publication Date
Fri Jul 01 2016
Journal Name
Infection And Immunity
The Periodontal Pathogen Porphyromonas gingivalis Preferentially Interacts with Oral Epithelial Cells in S Phase of the Cell Cycle
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ABSTRACT<p> <named-content content-type="genus-species">Porphyromonas gingivalis</named-content> , a key periodontal pathogen, is capable of invading a variety of cells, including oral keratinocytes, by exploiting host cell receptors, including alpha-5 beta-1 (α5β1) integrin. Previous studies have shown that <named-content content-type="genus-species">P. gingivalis</named-content> accelerates the cell cycle and prevents apoptosis of host cells, but it is not known whether the cell cycle phases influence bacterium-cell interactions. The cell cycle distribution of oral keratinocytes was characterized by flow cytometry and BrdU (5-bro</p> ... Show More
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Publication Date
Sat Dec 01 2018
Journal Name
International Journal Of Entrepreneurship
The moderating effect of business environment on the relationship between entrepreneurial skills and small business performance in Iraq
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The purpose of this study is to examine the moderating role of business environment on the relationship between Entrepreneurial Skills (ES) and business performance of Small Business (SB) in Iraq, Baghdad. This study aims to resolve the inconsistencies found in the contemporary literature regarding the relationship between ES and business performance. Questionnaire using a 5-point Likert scale was adopted from previous work to ascertain the responses of the respondents. Survey research design was adopted, and self-administered questionnaires were used to collect the data from small business owners in 9 districts in Baghdad the capital of Iraq. The analysis was conducted using SPSS version 23.0. The direct relationship and hierarchical regre

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Scopus
Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Predicting the Depositional Environments of Mishrif Formation from Seismic Isopach Map in the Dujaila Oil Field, Southeast-Iraq:
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In this paper, we attempt to predict the depositional environments with associated lithofacies of the main reservoir of the late Cretaceous Mishrif carbonate Formation, depending on the analysis of the created seismic isopach map by integrating seismic and well data. The isopach map was created from a 3D-seismic reflection survey carried out at the Dujaila oil field in southeastern Iraq, which is of an area of 602.26 Km2, and integrated with the data of the two explored wells. Based on the interpretation of the seismic isopach map, the diagram of the 3D-depositional environment model of Mishrif Formation was constructed. It showed three distinguished depositional environments, which were graduated from a back reef lithofacies of a shallo

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Publication Date
Fri Sep 01 2017
Journal Name
2017 9th Computer Science And Electronic Engineering (ceec)
Modelling the power cost and trade-off of live migration the virtual machines in cloud-radio access networks
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Publication Date
Sun Mar 31 2024
Journal Name
Iraqi Journal Of Political Science
Terrorist organizations employ technological development to threaten international security and stability
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Technological development intersects with terrorism to a large extent, beyond the use of the Internet and social media, in order to spread ideas, obtain support and financing, and recruit new elements, to the area of tactics and techniques of terrorist attacks, and everything related to the arsenal of terrorist weapons in the present and future, while technology offers many benefits. In various fields, and contribute to achieving multiple gains for humanity, they provide extremist and terrorist organizations and elements with a set of weapons and means through which they attempt to bypass monitoring and control efforts and the restrictions imposed on the use of weapons. They also help in planning and implementing their terrorist operations,

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Semantic reflection of rhetorical expression in brand design
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The rhetoric is concerned with the expressive emphasis of things, the science of the statement takes the treatment of graphic images and rhetorical fiction, and in the science of the exquisite dealing with the study of verbal and moral improvements, and in the science of meanings took all related to compositions and methods, and these vocabulary entered into the field of art and its branches largely, especially in the uncle and art of design because it has a major role in including a lot of biological functions with a deep meaning of its comprehensiveness on the multiplicity of real meanings characterized by suggestive and important and semantics refer to the recipient in the research to refer to the recipient The discovery of the intern

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