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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
Wed May 01 2024
Journal Name
Journal Of Physics: Conference Series
A modified ARIMA model for forecasting chemical sales in the USA
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Abstract<p>model is derived, and the methodology is given in detail. The model is constructed depending on some measurement criteria, Akaike and Bayesian information criterion. For the new time series model, a new algorithm has been generated. The forecasting process, one and two steps ahead, is discussed in detail. Some exploratory data analysis is given in the beginning. The best model is selected based on some criteria; it is compared with some naïve models. The modified model is applied to a monthly chemical sales dataset (January 1992 to Dec 2019), where the dataset in this work has been downloaded from the United States of America census (www.census.gov). Ultimately, the forecasted sales </p> ... Show More
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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
Employ Stress-Strength Reliability Technique in Case the Inverse Chen Distribution
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This paper uses classical and shrinkage estimators to estimate the system reliability (R) in the stress-strength model when the stress and strength follow the Inverse Chen distribution (ICD). The comparisons of the proposed estimators have been presented using a simulation that depends on the mean squared error (MSE) criteria.

 

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Sensors Work in Agriculture: Where Are We? What Are the Prospects?
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     The increased food requirement puts intense pressure on the agriculture community to grow more from the same resources resulting in people leaving the farming business. This happened not exclusively due to the industrial pressure to produce more but to the lack of technology adoption among growers. The use of the sensor in agriculture is not new, but its adoption among agriculture producers is a challenge for industry and scientists. This study aimed to determine sensors used in agricultural fields with challenges and prospects. The study found that sensors have successfully been used at the industry level with highly skilled labor; however, their adoption is challenging in rural agriculture systems due to the lack of a support

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Determining the Best Rainwater Harvesting System in Al-Muthanna Governorate, Iraq
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     Rainwater harvesting is one of the available solutions to overcome water scarcity in arid and semi-arid regions with highly variable rainfall and unexpected periods of drought or floods. This study aims to identify the best rainwater harvesting system in Al-Muthanna governorate using Remote Sensing (RS) and Geographic Information System (GIS) techniques. Landsat 8 images were used to produce the land use map which shows five different classes: water (0.2%), bare soil (82.11%), built-up (15.71%), forest (0.27%), and farmland and grass (1.71%). The results revealed that the rainwater harvesting system can be applied only in the north and north-eastern parts of the study area which consists of residential and agricultural areas and

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Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
The Numerical Analysis for Electrical Streamer Discharge Behaviour in Transformer Oil
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      In this paper, a numerical analysis was carried out using finite element method to analyse the mechanisms for streamer discharges. The hydrodynamic model was used with three charge carriers equations (positive ion, negative ion and electron) coupled with Poisson equation to simulate the dynamic of streamer discharge formation and propagation. The model was tested within a 2D axisymmetric tip-plate electrodes configuration using the transformer oil as the dielectric liquid. The distance between the electrodes was fixed at 1 mm and the applied voltage was 130 kV at 46 ns rising time. Simulation results showed that the time has a clear effect on the streamer propagation along the symmetry axis. In addition, it was observed that t

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Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
Fish Assemblages in Iraqi Marine Waters, North West The Arabian Gulf
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The composition of fish assemblages in Iraqi marine water was assessed. 91 species belonging to 71 genes and 47 families of Osteichthyes and 13 species of Conderchthyes were collected during the study period from January  to December 2018, using trawl net fishing. Three stations were selected, where two new species (Siganus  javus and Gobiopsis sp.) and reclassification of Torpedo panthera where identified and two species of freshwater fish (Oreochromis niloticus and Oreochromis aureus) were first recorded in marine waters. The highest numbers of species were 32 and 42 for the first and second stations, respectively, recorded in October , while 55 species were recorded in the third s

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Publication Date
Thu Jul 28 2022
Journal Name
Mechanics Based Design Of Structures And Machines
Experimental investigation on the damping characteristics in dry and saturated sands
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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Management And Enterprise Development
Studying the decision-making state and impact in Iraqi construction projects
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The common bacterial pathogenes isolated from blood culture in paediatric patients
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Fever is a common illness in the pediatric age group ,the causes could be viral ,bacterial and fungal , this study was focused on bacterial pathogens as gram positive like Staphylococci, coagulase positive or negative ,Streptococci and gram negative like E-coli , Klebsialla ,Proteus, Pseudomonas, Burkhoderia , Acinetobacter and others like Pusturella ,E-alkalescendiaper, Haemophillus influenza and yeast like candida . Four thousand and seventy eight blood samples (4078)were collected in a period between January 2011 and the end of May 2012 at the child welfare hospital ,all the samples were cultured on suitable culture media and then biochemical tests were done using API-E 20 and sugar fermentation tests ,sensitivity

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Publication Date
Sat Feb 27 2021
Journal Name
Journal Of Engineering
Physical Simulation for the Flow in Straight and Rectangular Loop Manifolds
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The flow in a manifolds considered as an advanced problem in hydraulic engineering applications. The objectives of this study are to determine; the uniformity qn/q1 (ratio of the discharge at last outlet, qn to the discharge at first outlet, q1) and total head losses of the flow along straight and rectangular loop manifolds with different flow conditions. The straight pipes were with 18 m and 19 m long and with of 25.4 mm (1.0 in) in diameter each. While, the rectangular close loop configuration was with length of 19 m and with diameter of 25.4 mm (1.0 in) also. Constant head in the supply tank was used and the head is 2.10 m. It is found that outlets spacing and manifold configuration are the main factors aff

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