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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
Thu May 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Effect of Stiffeners on Shear Lag in Steel Box Girders
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This paper studies the effects of stiffeners on shear lag in steel box girders with stiffened flanges. A three-dimensional linear finite element analysis using STAAD.Pro V8i program has been employed to evaluate and determine the actual top flange stress distribution and effective width in steel box girders. The steel plates of the flanges and webs have been modeled by four-node isoparametric shell elements, while the stiffeners have been modeled as beam elements. Different numbers (4, 8, and 15) for the steel stiffeners have been used in this study to establish their effects on the shear lag and longitudinal stresses in the flange. Using stiffeners reduced the magnitude of the top flange longitudinal stresses about 40%, but did

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Performance Analysis of Propagation in VHF Military Tactical Communication System
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The main challenge of military tactical communication systems is the accessibility of relevant information on the particular operating environment required for the determination of the waveform's ideal use. The existing propagation model focuses mainly on broadcasting and commercial wireless communication with a highs transceiver antenna that is not suitable for numerous military tactical communication systems. This paper presents a study of the path loss model related to radio propagation profile within the suburban in Kuala Lumpur. The experimental path loss modeling for VHF propagation was collected from various suburban settings for the 30-88 MHz frequency range. This experiment was highly affected by ecological factors and existing

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Publication Date
Sun Apr 01 2012
Journal Name
Journal Of Educational And Psychological Researches
Effectiveness of at site electronic learning/teaching in educational development
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 This study investigated three aims for the extent of effectiveness of the two systems in educational development of educators. To achieve this, statistical analysis was performed between the two groups that consisted of (26) participants of the electronic teaching method and (38) participants who underwent teaching by the conventional electronic lecture. The results indicated the effectiveness of the “electronic teaching method” and the “electronic lecture method” for learning of the participants in educational development. Also, it indicated the level of equivalence from the aspect of effectiveness of the two methods and at a confidence level of (0.05). This study reached several conclusions, recommendations, and suggestio

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Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
Perceptual Curiosity among Students of Religious Schools in Anbar Province
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Abstract

The aim of the research is to identify the cognitive curiosity of students of religious schools in the al-Anbar Governorate. The sample consisted of (346) students from the secondary stage in religious schools affiliated with the Department of Religious Education and Islamic Studies. The sample included (232) males, (114) females, and (225) represented the intermediate stage, (121) represented the preparatory stage in religious schools. The researcher developed a scale of perceptual curiosity comprising (30) items with three alternatives (always applicable to me, rarely applicable to me, not applicable to me). The results showed that religious school students have a perceptive curiosity; there are no sta

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Publication Date
Thu Dec 20 2018
Journal Name
Frontiers In Immunology
Resveratrol Attenuates Allergic Asthma and Associated Inflammation in the Lungs Through Regulation of miRNA-34a That Targets FoxP3 in Mice
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Asthma is a chronic inflammatory disease of airways mediated by T-helper 2 (Th2) cells involving complex signaling pathways. Although resveratrol has previously been shown to attenuate allergic asthma, the role of miRNA in this process has not been studied. We investigated the effect of resveratrol on ovalbumin-induced experimental allergic asthma in mice. To that end, BALB/c mice were immunized with ovalbumin (OVA) intraperitoneally followed by oral gavage of vehicle (OVA-veh) or resveratrol (100 mg/kg body) (OVA-res). On day 7, the experimental groups received intranasal challenge of OVA followed by 7 days of additional oral gavage of vehicle or resveratrol. At day 15, all mice were euthanized and bronchioalveolar fluid (BALF), se

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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics
Evaluate the Distribution of Heavy Elements that Dissolved in Ground Water Using IDW in AL-Wafa City, Al-Ramadi,Iraq
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Groundwater can be assessed by studying water wells. This study was conducted in Al-Wafa District, Anbar Governorate, Iraq. The water samples were collected from 24 different wells in the study area, in January 2021. A laboratory examination of the samples was conducted. Geographical information systems technique was relied on to determine the values of polluting elements in the wells. The chemical elements that were measured were [cadmium, lead, cobalt and chromium]. The output of this research were planned to be spatial maps that show the distribution of the elements with respect to their concentrations. The results show a variation in the heavy elements concentrations at the studied area groundwater. The samples show different values

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Craniofacial Surgery
Evaluation the Efficacy of Hilotherm Cooling System in Reducing Postoperative Pain and Edema in Maxillofacial Traumatized Patients and Orthognathic Surgeries
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Publication Date
Sun Jan 30 2022
Journal Name
Iraqi Journal Of Science
Estimation of Vitamin C and the Fructose Levels in Some Medicinal Plants and their Effects on Iron Bioavailability in Rats
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      Iron deficiency is considered as a common problem facing the general world population. In the current research, experiments were conducted to evaluate the effects of aqueous extracts of Acacia senegal (Gum Arabic, GA), Spinacia oleracea (spinach), Zea mays (corn), and Capsicum annuum (red chili pepper) on iron and ferritin levels in rats. Vitamin C and fructose levels were first estimated in these plants by using High-Performance Liquid Chromatography (HPLC). The results showed that the GA extract contained the highest level of fructose (853 mg.L-1), followed by red chili pepper (635 mg.L-1), corn (521 mg.L-1), and spinach (271 mg.L-1

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
A training program for chemistry teachers based on the knowledge economy and its impact on the productive thinking of their students
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       The current research aims to build a training program for chemistry teachers based on the knowledge economy and its impact on the productive thinking of their students. To achieve the objectives of the research, the following hypothesis was formulated:

   There is no statistically significant difference at (0.05) level of significance between the average grades of the students participating in the training program according to the knowledge economy and the average grades of the students who did not participate in the training program in the test of productive thinking. The study sample consisted of (288) second intermediate grade students divided into (152) for the control group

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Atorvastatin on Bone biochemical markers in dyslipidemic patients, Basra, Iraq
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Objective: The aim of the study was to estimate the action atorvastatin(20mg/day) on bone biochemical markers dyslipidemic men. Methodology: This study was conducted between May 2015 and November 2015 in Al-Basrah General hospital in Basra, Iraq, to evaluate important role of atorvastatin (20mg/day)(Lipitor® Pfizer Pharma GmbH.Germany) on bone biochemical markers. Thirty men patients who had been admitted for a variety of medical problems included in the study. All the patients had previously been diagnosed with Dyslipidemia by specialist physician in internal medicine and all patients age below 55 yea

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