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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 Mar 15 2022
Journal Name
Al-academy
Forecasting in international logos' design styles
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Forecasting has become common process and reality. Since man has found multiple forms of simple predictive predictions, fruitful predictive results have emerged, such as weather forecasting or trading on stock exchange. The research was organized by defining the problem, which was manifested by the question:
(What is the prediction in global logo design methods?)
The aim of the research: (revealing design prediction in the methods of global logos). The theoretical framework was: (the concept of prediction in the design of global logos), (methods of global logos), (types of prediction) and then were attached to indicators, results and conclusions, including:
- The color value of international logos came with human needs: a

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Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Actor's skills in pantomime theater performances
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The art of pantomime mime is one of the arts that has taken a wide space in theater performances, and because it is one of the spectacle shows that relies on an acting performance that is unique from the traditional acting performance, because of the peculiarity of pantomime art in that it is a silent performance that assumes the clarity of meaning, and for the purpose of clarifying the actor’s work in such kind of performances, the art of pantomime must be We have to know the skills that the actor can possess in order to produce a silent show that has the elements of a successful presentation, so there was a need to study the skills of the actor in this type of acting performance. The researchers divided this study into an introductio

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Publication Date
Thu Mar 14 2019
Journal Name
Al-khwarizmi Engineering Journal
Cellulose Fibers Dissolution in Alkaline Solution
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In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 oC) and (-20oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
Grotesque works in children's theater texts
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Theater is described as a form of human expression, and an important human necessity, through which the needs of individuals and societies are expressed, and an important mediator for the transfer of educational, social and intellectual dimensions. Hence, the importance of the child’s theater emerged as a guiding educational method that affects the child’s development educationally, emotionally, psychologically and socially through imaginative play that combines enjoyment and entertainment. The grotesque is one of the artistic methods that work to attract the attention of the recipient in theatrical texts that combine dissonance and contradiction in a dramatic act that combines the beautiful and the ugly, the honest and the false tog

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Best approximation in b-modular spaces
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In this paper, some basic notions and facts in the b-modular space similar to those in the modular spaces as a type of generalization are given.  For example, concepts of convergence, best approximate, uniformly convexity etc. And then, two results about relation between semi compactness and approximation are proved which are used to prove a theorem on the existence of best approximation for a semi-compact subset of b-modular space.

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Publication Date
Sun Jan 02 2022
Journal Name
Al-khwarizmi Engineering Journal
Cellulose Fibers Dissolution in Alkaline Solution
...Show More Authors

In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 oC) and (-20oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of

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Publication Date
Mon Jan 01 2018
Journal Name
Biochemical And Cellular Archives
Morphological and histological study of liver in Iraqi black partridge, Francolinus francolinus (Linnaeus, 1766)
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Scopus
Publication Date
Thu Oct 06 2016
Journal Name
Ibn Al-haitham J. For Pure & Appl. Sci.
Anatomical and Histological Study of Thyroid Gland in Weasel (Herpestes javanicus) (E.Geoffroy saint.Hilaire,1818)
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Abstract The present study aimed to investigate the morphological description and histological structure of thyroid gland in Herpestes javanicus . The results revealed that thyroid gland in adult Herpestes javanicus is located in the neck region just below the larynx and attached to the trachea . Histological study revealed that thyroid gland in H. javanicus surrounded by a capsule of losse connective tissue and the thyroid gland mainly formed from follicles within different sizes. The results showed that the follicle consists of three compenets represented by follicular lining cells, basal parafollicular cells and the colloid. Microscopical examination revealed that the follicular lining tissue is either to be simple squamous or simple cub

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Publication Date
Tue Nov 11 2014
Journal Name
Pakistan Journal Of Biological Sciences
Effects of Local Curcumin on Oxidative Stress and Total Antioxidant Capacity in vivo Study
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Quantum Mechanical Calculations and Electrochemical Study of Vibrational Frequencies, Energies in Some Flavonoids molecules
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      Quantum mechanical computations is conducted using DFT (Density Functional Theory) and PM3 (Parameterized Model 3), also, using DFT of (B3LYP) with a 6-311++G (d, p) with G09 application. These molecular three components include structure, electronic charge density and energetic characteristics of chosen phytomedicine compounds. The impact of functional groups on physical characteristics were studied using myricetin, linebacker, and flavone because of their chemical structures. For phytomedicine compounds, we utilized quantum mechanical simulations to estimate bond length, energy, vibration(vib.) modes, charge density and mechanical properties (cruelty, strength, stiffness, for the measurements of the lengths and energy of the

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