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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 Sep 15 2020
Journal Name
Al-academy
Strangeness Concept in Commercial Advertisement Design: يوسف مهدي سعيد -سحر علي سرحان
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  Strangeness in design generally and in advertisement design specifically is manifested in various images and creative propositions and shapes that depart the traditional and conventional framework to elevate design to virtual intellectual worlds related to the inspirational and imaginative range of the creative designer, which makes the forms of strangeness a means for persuasion and astonishment which achieves the functional and aesthetic objectives of the advertisement. The two researchers identified the research question "what is the concept of strangeness in the commercial advertisements design? The research objective has been determined by identifying the concept of strangeness in the commercial advertisement design. Strangen

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
expressive modulation in calligraphic configurations: محمد راضي غضب-علي عبد الحسين محسن
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The follower of the art of Arabic calligraphy accurately identifies three prominent dimensions that have framed the dimensions of this art, the functional dimension and the aesthetic dimension, the last of which is the expressive dimension, as it is an art that does not exhaust its aesthetic and indicative purposes because of its possibilities and characteristics that help it to form with any entity designed by calligrapher, with the expressive dimension of the most important of those The dimensions that can be studied within multiple variables, the most important of which are the significance of the text, the spatial and formal organization of the calligraphic functions and the power of the idea from which the calligraphic formation eme

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Diagnosing COVID-19 Infection in Chest X-Ray Images Using Neural Network
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With its rapid spread, the coronavirus infection shocked the world and had a huge effect on billions of peoples' lives. The problem is to find a safe method to diagnose the infections with fewer casualties. It has been shown that X-Ray images are an important method for the identification, quantification, and monitoring of diseases. Deep learning algorithms can be utilized to help analyze potentially huge numbers of X-Ray examinations. This research conducted a retrospective multi-test analysis system to detect suspicious COVID-19 performance, and use of chest X-Ray features to assess the progress of the illness in each patient, resulting in a "corona score." where the results were satisfactory compared to the benchmarked techniques.  T

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Symbol Significances in Fakhir Mohammad Paintings 1980 - 2010: إيناس مهدي ابراهيم الصفار
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Address the current research study " Symbol Significances in Fakhir Mohammad Paintings " in an attempt to detect signs of the icon in the artist's fee . The research contains four chapters The first chapter of which the methodological framework for the search starting with the problem of the specific research and asking the following: Maaltold semantic code in fees Luxury Muhammad? As well as displaying the importance of research and the need for it and in order to search through ( you know the implications of the code in the fee Luxury Muhammad) and for the period of ( 1980-2010 ) in his works of art as well as identifying the search terms . In the second chapter , such as the theoretical framework , and contained three sections focus o

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Energy and Exergy Analysis on Modified Closed Wet Cooling Tower in Iraq
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The present study involves experimental analysis of the modified Closed Wet Cooling Tower (CWCT) based on first and second law of thermodynamics, to gain a deeper knowledge in this important field of engineering in Iraq. For this purpose, a prototype of CWCT optimized by added packing under a heat exchanger was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the towers thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of air measured at intermediate points of the heat exchanger and packing. Exergy of water and air were calculated by applying the exergy

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Publication Date
Tue Dec 01 2020
Journal Name
Egyptian Journal Of Chemistry
Synthesis, Characterization, Industrial And Biological Application Of Co(II),Ni(II),Cu(II) And Zn(II) Complexes With Azo Ligand Derived From Metoclopramide Hydrochloride And 3,5-Dimethylphenol
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Four complexes of Co(II),Ni(II),Cu(II) and Zn(II) with the azo ligand (4-chloro-N-(2-(dimethylamino)ethyl)-5-((2-hydroxy- 4,6-dimethylphenol)diazenyl)-2-methoxybenzamide) L. The structure of ligand and complexes were confirmed on the basis of their analytical and spectral data, these dyes were tested as dyeing in cotton fabric, and also testing in light and cleaner firmness. Also, antimicrobial and antifungal activities of ligand and their complexes were evaluated and the results showed that the ZnL compound showed the higher antibacterial activity with inhibition zone of 13mm against Staphyloco-ccus epidermidis, Steptococcus sp. and Escherichia coli compared with ligand and other metal complexes .In case of ZnL compound the antifungal acti

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Publication Date
Sun Jul 19 2020
Journal Name
Egyptian Journal Of Chemistry
Synthesis, characterization, industrial and biological application of Co(II),Ni(II),Cu(II) and Zn(II) complexes with azo ligand derived from metoclopramide hydrochloride and 3,5-dimethylphenol
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Four complexes of Co(II),Ni(II),Cu(II) and Zn(II) with the azo ligand (4-chloro-N-(2-(dimethylamino)ethyl)-5-((2-hydroxy-4,6-dimethylphenol)diazenyl)-2-methoxybenzamide) L. The structure of ligand and complexes were confirmed on the basis of their analytical and spectral data, these dyes were tested as dyeing in cotton fabric, and also testing in light and cleaner firmness. Also, antimicrobial and antifungal activities of ligand and their complexes were evaluated and the results showed that the ZnL compound showed the higher antibacterial activity with inhibition zone of 13mm against Staphyloco-ccus epidermidis, Steptococcus sp. and Escherichia coli compared with ligand and other metal complexes .In case of ZnL compound the antifungal activ

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Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
Women's Rape in Iraq between Legislation and Social Norms: A Critical Discourse Analysis
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Recently, women's rape has been a pervasive problem in the Iraqi society. Thus, it has become necessary to consider the role of language and its influence on the common beliefs and opinions about rape in the Iraqi society. Thus, taking into consideration the critical role of language and its impact on the perception of human reality and the social development based on people's beliefs and principles of life has become highly indispensable. Therefore. The aim of this article is to address this problem critically from legislation and social norms in NGOs' reports (2015; 2019) with reference to some provisions from the Iraqi Panel Code (1969; 2010). Therefore, the researchers examine the discursive strategies and ideological viewpoints in t

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Sustainability indicators in green residential buildings (Jawaher Degla residential complex as an example)
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The environmental problems that have emerged recently as a result of pressure on the environment due to the increase in population size, especially in urban cities, where this increase was accompanied by the need for housing as well as the need for services and activities. This led to the establishment of many vertical residential buildings represented by residential complexes within the urban fabric of the city of Baghdad. As part of following the methodology of urban dictation policies in empty areas, and to accommodate the largest number of residents as a result of the multiplicity of floors and housing, these buildings must be subject to the standards and requirements of sustainability at the level of their spatial location and their

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Suggestive Framework for Applying Performance and Programs Budget in Iraqi Government Units Environment
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Abstract

This research  aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This  is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that

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