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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 Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Turkish water policy on developmentAgricultural sector in Iraq for the period (1990-2006)
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تسعى تركيا ضمن سياساتها المائية ومنذ زمن بعيد وبأصرار على تنفيذ المزيد من بناء السدود والمشاريع التخزينية المائية على حوضي دجلة والفرات، الامر الذي يؤدي بالضرورة الى تناقص معدل الواردات المائية لنهري دجلة والفرات الداخلة للاراضي العراقية .وبالتالي التأثير على مقومات التنمية الزراعية العربية بشكل عام والتنمية الزراعية بالعراق بشكل خاص ومن ثم تهديد الامن الغذائي الوطني.

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Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Estimation the Missing Data of Meteorological Variables In Different Iraqi Cities By using ARIMA Model
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In this paper, ARIMA model was used for Estimating the missing data(air temperature, relative humidity, wind speed) for mean monthly variables in different time series at three stations (Sinjar, Baghdad , AL.Hai) which represented different parts of Iraq from north to south respectively

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Publication Date
Tue Dec 01 2015
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
NEW SIGHTING OF THE WILD GOAT CAPRA AEGAGRUS (ERXLEBEN, 1777) IN NINEVEH PROVINCE, NORTHERN IRAQ
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    This paper reviews the distribution range of wild goat Capra aegagrus (Erxleben, 1777) in Iraq with new sighting of very small herd of wild goat occur in Alqosh mountain, north of Nineveh province, where wild goat have a little informations on the distribution areas in Iraq according to the Red List of the International Union for Conservation of Nature (IUCN).

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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
The Effect of Ethanolic Extract for Cyperus rotundus Rhizomes on Liver in Male Albino Mice
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The present study designed to determine the ethanolic extract of Cyperus rotundus on Liver in Albino Male Mice . In the present study 18 Male mice were used they divided into six groups ( 1st group consedered control group , 2nd group injected by 250 mg/ml from extract , 3th group injected by 300 mg/ml from extract , 4th group injected by 350 mg/ml from extract , 5th group injected by 400 mg/ml from extract and the 6th group injected by 450 mg/ml from extract ) . the expermint lasted for two days and the doses gived by intraperitonial injection . showed from the study results that ethanolic extract for Cyperus rotundus have negative effect on Liver tissue in 250 , 300 , 350 mg/ml concentrations when comparsion with control group . the re

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Publication Date
Wed Jun 27 2018
Journal Name
Iraqi Journal Of Science
Effect of the Biological Drug Etanercept on Tumor necrosis factor-α Levels in Psoriatic Patients
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       Psoriasis is a common, chronic, immune mediated disorder.The disease is arising as a result of dysregulated interactions of the innate and adaptive immune system in the context of skin epithelium and connective tissue. The biological drug Etanercept(ETN) approved for use in treated psoriasis. ETN is tumor necrosis factor- α (TNF-α) inhibitor. In this study, 48 psoriatic patients were taken before and after treatment who attended to the Dermatology and Venereology Department in Baghdad Teaching Hospital during the period from December 2016 to September 2017and 50 samples were used as healthy control group. The results showed that most psoriatic patients 52.08 % were within the second

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Depositional Environment of the Gercus Formation in Jabal Haibat Sultan, NE Iraq; New Sedimentological Approach
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Sedimentary structures of Gercus Formation in NE Iraq was little studied in the last decades. In this study the identified sedimentary structures display alternative graded and fining upward cycles, load and flute casts, submarine channels, sand and clay balls and pillow structures, convolute and slump beddings, of marine turbidity origin. The foreland part of Tethys basin characterized by deep marine Tanjero and Kolosh Formations followed by the Gercus formation with conformable relationships. The Eocene aged Flysch comprises predominantly litharenitic sandstones and interbedded mudstones, both of turbiditic affinities and most likely derived from a NE Arabian Plate source. The sediments provide excellent examples of distal fan sands as

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
A Critical Stylistic Analysis of the Ideological Positioning in Some Selected Poems by John Donne
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This paper deals with the ideological positioning of the English poet John Donne in a selected poems of his i.e Holy Sonnet X, as regards the theme of death found therein. The researchers adopt an emerging branch of stylistics, called Critical Stylistics, as proposed by Jeffries (2010) in order to uncover the ideologies of the author regarding the topic concerned and how linguistic choices are used to slant ideas. The model is comprised of ten tools of analysis which, upon being applied to the selected data, have shown how the poet exploits language resources in order to pass his ideology and influence his readers. In this paper, the workings of only one tool are presented as applied to a certain portion of the data.

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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi Journal Of Science
Intensity and aggregation of Tanqua Anomala (LINSTOW, 1904) in the dice snake from central Iraq
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Publication Date
Sat Jun 01 2024
Journal Name
Iaes International Journal Of Artificial Intelligence (ij-ai)
A novel fusion-based approach for the classification of packets in wireless body area networks
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This abstract focuses on the significance of wireless body area networks (WBANs) as a cutting-edge and self-governing technology, which has garnered substantial attention from researchers. The central challenge faced by WBANs revolves around upholding quality of service (QoS) within rapidly evolving sectors like healthcare. The intricate task of managing diverse traffic types with limited resources further compounds this challenge. Particularly in medical WBANs, the prioritization of vital data is crucial to ensure prompt delivery of critical information. Given the stringent requirements of these systems, any data loss or delays are untenable, necessitating the implementation of intelligent algorithms. These algorithms play a pivota

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Publication Date
Wed Apr 06 2016
Journal Name
Journal Of Water And Health
The effect of chlorine and combined chlorine/UV treatment on coliphages in drinking water disinfection
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Chlorine disinfection is a globally used method to ensure the safety of drinking water. However, it has not always been successful against viruses and, therefore, it is important to find new methods to disinfect water. Seventeen different coliphages were isolated from the treated municipal wastewater. These coliphages and MS2 were treated with different dosages of chlorine in drinking water, and a combined chlorine/ultraviolet irradiation treatment for the chlorine-resistant coliphages. Chlorine disinfection with 0.3–0.5 mg/L total chlorine (free Cl-dosage 0.12–0.21 mg/L) for 10 min achieved 2.5–5.7 Log10-reductions for 11 sensitive coliphages. The six most resistant coliphages showed no reduction with these chlorine concentra

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