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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 06 2015
Journal Name
Baghdad Science Journal
Study the infection with intestinal protozoa Entamoeba histolytica and Giardia lamblia among Patients who attending Bint Al- Huda for maternity and children hospital and Al hussin hospital in Nassriyia city in Thi-Qar province
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The aims of this study the infection with parasites Entamoeba histolytica and Giardia lamblia and prevalence rates and their relationship with gende , age group , the number of family members and source of drinking water among the patients at attending the Bint Al Huda and Al- Hussin Teaching hospital in Nassriyia city in Thi- Qar province , it was noticed that the percentage of parasitic infection at females was 38.55% and at males was 61.45% and the percentage of parasitic infection with Entamoeba histolytica 97% was higher than the percentage of parasitic infection with Giardia lamblia 3%,and the reduction of percentage of infection is associated with increasing of the number of family member ,the percentage of infection was 49% at the

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Publication Date
Mon Sep 30 2024
Journal Name
South Eastern European Journal Of Public Health
Antimicrobial Efficacy of a Novel Herbal Endodontic Irrigant Against Enterococcus Faecalis in Root Canals of Permanent Teeth: An in Vitro Study
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Background: A successful endodontic treatment is aimed at the sterilization of the entire pulp space. The use of extracts from Rhamnus prinoides as a novel irrigating material for root canal has not been studied . Hence, the antimicrobial efficacy of the alcoholic extract of Rhamnus prinoides as an irrigation material against E. faecalis was evaluated in comparison with the 2.5% sodium hypochlorite (NaOCL) solution used for root canals of permanent teeth. Methods: A total of 30 single-rooted human permanent teeth were thoroughly cleaned, shaped, and disinfected. Then, each tooth was subjected to a two-week infection with Enterococcus faecalis at 37 °C . Afterward, the samples were divided into three groups (10 teeth per group): 0.9

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Publication Date
Tue Nov 21 2023
Journal Name
Pharmacia
A comparative study of oral diacerein and transdermal diacerein as Novasomal gel in a model of MIA induced Osteoarthritis in rats
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Background: Osteoarthritis is a chronic pathology of the joints causing disability and morbidity. Diacerein is a disease-modifying agent indicated for osteoarthritis management with enhanced performance and have much lower side effects profile than conventional non-steroidal anti-inflammatory drugs. Oral administration of Diacerein is associated with a laxative effect, thus causing treatment discontinuation. Aim: This study aimed to evaluate the activity of Diacerein novasome-based transdermal gel compared with standard oral treatment in the management of induced osteoarthritis in a rat model. Materials and methods: A single intra-articular injection of monosodium iodoacetate was administered to the left knee joint, resulting in the develop

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Investigating the Influence of Precursor Concentration on the Photodegradation of Methylene Blue using Biosynthesized ZnO from Pometia pinnata Leaf Extracts
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The ZnO nanoparticles were synthesized at various precursor concentrations i.e. 0.05, 0.1, and 0.5 M by biosynthesis method based on Pometia pinnata Leaf Extracts. Initial nanoparticle concentration influenced the optical bandgap, shape, and structure of nanoparticles. The photodegradation process was carried out under UV illumination. The efficiency of MB degradation was determined by measuring the decrease in MB concentration and by analyzing the optical absorption at 663 nm recorded by UV-Vis spectroscopy. Results showed that the biosynthesized ZnO nanoparticles exhibited efficient photodegradation of MB, with a maximum degradation rate of 80% after 90 minutes of exposure to UV-C light. The study highlights the potential of Pometia pi

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Processes directing the scenographic space in the Iraqi theatrical show Shakespeare texts as a model
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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Processes directing the scenography space in the Iraqi theatrical show Shakespeare texts as a model
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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Inelastic electron scattering form factors involving the second excited 2+ level in the isotopes 50,54,52Cr
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An expression for the transition charge density is investigated where the deformation in nuclear collective modes is taken into consideration besides the shell model transition density. The inelastic longitudinal form factors C2 calculated using this transition charge density with excitation of the levels for Cr54,52,50 nuclei. In this work, the core polarization transition density is evaluated by adopting the shape of Tassie model together with the derived form of the ground state two-body charge density distributions (2BCDD's). It is noticed that the core polarization effects which represent the collective modes are essential in obtaining a remarkable agreement between the calculated inelastic longitudinal F(q)'s and those of experimen

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Publication Date
Thu Oct 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Turbidity Changes in the Tigris River Using Satellite Data During the COVID-19 Related Lockdown
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In the present study, an attempt has been made to study the change in water quality of the river in terms of turbidity during lockdown associated with COVID-19. Iraq announced the longest-ever lockdown on 25 March 2020 due to COVID-19 pandemic. 

In the absence of ground observations, remote sensing data was adopted, especially during this period. The change in the visible region's spectral reflectance of water in part of the river has been analyzed using the Landsat 8 OLI multispectral remote sensing data at Tigris River, Salah al-Din province (Bayji / near the refinery), Iraq. It was found that the green and red bands are most sensitive and can be used to estimate turbidity. Furthermore, the temporal variation in turbidity was a

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Publication Date
Sun May 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Maximum Complete (k,n)-Arcs in the Projective Plane PG(2,4) By Geometric Method
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A (k,n)-arc A in a finite projective plane PG(2,q) over Galois field GF(q), q=pⁿ for same prime number p and some integer n≥2, is a set of k points, no n+1 of which are collinear.  A (k,n)-arc is complete if it is not contained in a(k+1,n)-arc.  In this paper, the maximum complete (k,n)-arcs, n=2,3 in PG(2,4) can be constructed from the equation of the conic.

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Publication Date
Mon Jan 01 2018
Journal Name
Internet And Distributed Computing Systems
A Proposed Adaptive Rate Algorithm to Administrate the Video Buffer Occupancy for Smooth Video Streaming
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