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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 Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Comparing the Effects of Lavender Oil and Olive Oil Massage on Pain due to Muscular Cramp during Hemodialysis
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Background: Pain due to muscular cramp during hemodialysis is one of the most common problems experienced by patient undergoing hemodialysis, and is associated with poor outcomes of patients. The main aim of this study was to comparing the effects of lavender oil and olive oil massage on Pain due to muscular cramp during hemodialysis.

Methods: In this random clinical trial, 60 hemodialysis patients were enrolled randomly and allocated to two groups with 30 members in Lordegan and Brojen hospitals, Shahrekord, Iran. The intervention included flora massage on the lower leg muscles so that the first group received olive oil massage (10 drops) and the second group received lavender oil massage (10 dr

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Public Budget and the Roles of Legislative and Executive Power Regarding It with Reference to Iraq)2004-2011)
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The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in

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Publication Date
Sun Jul 31 2022
Journal Name
Iraqi Journal Of Science
Hydrocarbon degradation test among the microbial community in oil-contaminated soil of power generators in Kerbala city, Iraq
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      The present study was designed to isolate the microbial community from oil-contaminated sites and other non-oil-contaminated sites which served as control samples in Kerbala city. In addition to test the effect of hydrocarbons on the growth of some types of bacteria. Bacterial genera and species were identified based on their growth on nutrient agar and blood agar as well as biochemical tests. According to the high bacterial growth rate on crude oil, 5 bacterial isolates were selected for further study. Growth of some identified bacteria in Minimal salt medium amended with hydrocarbon as the sole carbon source was investigated. Acinetobacter sp., Pseudomonas aeruginosa, Pseudomonas fluorescens, P

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Determination of oxonium ion and application via quenching of continuous fluorescence light (fluorescein salt) using I- -IO3--H3O+ system
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The research work present a sensitive, accurate and fast developed for the determination of oxonium ion (HCl, H2SO4 , HClO4 and tartaric acid). It relies on the formation free iodine molecule from the I--IO3--H3O+ reaction which react with fluorescein sodium salt solution causing to quench the fluorescence light (continuous fluorescence) when irradiated by laser source at 405nm. Optimum parameters were studied giving to specify the chemical and physical parameters. Two line manifold was used. The flow rate of 1.3 and 1.5 mL/min was used, 35μL sample volume no.1 and sample volume no.2 , linear dynamic range extend from 0.05-7, 0.05-7, 0.1-10 and 0.1-10 mMol.l-1 with correlation coefficient of 0.9933, 0.9964, 0.9984 and 0.9973 for HCl, H2

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Publication Date
Sat Jan 01 2022
Journal Name
Results In Chemistry
Effect of Polyeugenol coating on surface treatment of grade 23 titanium alloy by micro arc technique for dental application
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Titanium alloy (Ti-6Al-4V or Gr.23) was widely used as a dental alloy. In the current study, polymerization of eugenol (PE) on Gr.23 titanium alloys was conducted by an electrochemical process before and after being treated by Micro Arc Oxidation (MAO). The formed films were characterized by scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), and X-ray diffraction (XRD). The corrosion behavior of Gr.23 alloy in an artificial saliva environment at a temperature range of 293–323 K has been studied and assessed by means of electrochemical polarization and impedance spectroscopy techniques. Three cases are taken into consideration; bare Gr.23, Gr.23 coated by PE, and Gr.23 coated by PE after MAO treatment. The maxi

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Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
A Clinical Method for Prediction of Alveolar Bone Mineral Density in the Area between the Second Premolar and First Molar in Iraqi Adults with Class I Occlusion
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Background: Orthodontic mini-implants are increasingly used in orthodontics and the bone density is a very important factor in stabilization and success of mini-implant. The aim of this study was to observe the relationship among maximum bite force (MBF); body mass index (BMI); face width, height and type; and bone density in an attempt to predict bone density from these variables to eliminate the need for CT scan which have a highly hazard on patient. Materials and Methods: Computed tomographic (CT) images were obtained for 70 patients (24 males and 46 females) with age range 18-30 years. The maxillary and mandibular buccal cortical and cancellous bone densities were measured between 2nd premolar and 1st molar at two levels from the alveol

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Publication Date
Mon Dec 21 2020
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MONITORING OF THE WILD MAMMAL FAUNA IN BAMO MOUNTAIN IN NORTHERN IRAQ (KURDISTAN) FOR THE FIRST TIME USING CAMERA TRAP METHOD AND RAISING AWARENESS FOR ITS CONSERVATION
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Mammals are under threat worldwide due to deforestation, hunting, and other human activities. In Iraq, a total of 93 species of wild mammals have been recorded including species with global conservation concern. Bamo Mountain is situated within the Zagros Mountains in northern Iraq which is a suitable habitat for wild mammals. Due to scarcity of the field survey efforts and cryptic behavior, monitoring of the wild mammals fauna in Zagros Mountain seems challenging. Therefore, we used a camera trap which seems to be an ideal way to determine species diversity of wild mammals in Bamo Mountain. Moreover, interviews with local villagers were performed. The mammalian diversity of Bamo Mountain is not fully explored but seemed threatened by lo

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The Imam Shams AL-din Abdulrahman Bin Qudamah AL-Maqdsi (died: 682 A.H) Slections in proving contract annulment choice (AL-tassriah)and its duration
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Abstract

Prais be to Allah the Lord of the Worlds and prayers and peace be upon our faithfull Prophet …. I wrote this Research entitled (The Imam Shams AL-din Abdulrahman Bin Qudamah AL-Maqdsi (died: 682 A.H) Slections in  Slections in proving contract annulment choice (AL-tassriah)and its duration which Iclarrified the reason of choosing this title and my method in writing Morever, a brief  Overriew of the life of Imam Shams AL-din Bin Qudamah and the meaning of (AL-tassriah)and whether it proves to the buyer to return it, beside the duration which (the tassriah) proven, and a conclusion in which I showed the results I reached and some recommendations that some researchers in the field of Jurispruden

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Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An In Vitro Evaluation of the Effectiveness of Gotu Kola (Centella asiatica) on Inhibiting the Growth of Selected Microorganismsin Human Saliva
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Background: Gotu Kola (Centella asiatica) has been used as a traditional medicine for many years to cure different kinds of diseases. Studies have been reported that Gotu Kola extracts might be used as a cure for oral diseases such as periodontal disease. In the present study, Gotu Kola leaves extracted with water will be used to evaluate its effect on some microorganisms living in the human saliva using minimum inhibitory concentration (MIC) method. Material and Method:Gotu Kola fresh leaves extract have been used with water as a solvent, a rotary evaporator was used to separate the solvent from the extract. The following microorganisms: Streptococci, Lactobacilli, and Staphylococcus aureus have been isolated fromthe Saliva of ten voluntee

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Prepare A Map for the Number of Hours of Electricity Generation for Different Wind Turbines in The Province of Wasit – Iraq
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Wind energy is becoming one of the renewable energy that has attracted great attention all over the world. This research work aims to build a map by which the user can have a thought about the number of generation hours of electricity from wind through all the year at the location of study (Wasit-Iraq). To interact the idea, this study included using the work included using different wind turbines at different heights. The results show that Gamesa G58-850 KW wind turbine gives more generated hours at 50 meters height.

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