Preferred Language
Articles
/
jpgiafs-109
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
...Show More Authors

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.

Crossref
View Publication
Publication Date
Tue Nov 18 2025
Journal Name
Iraqi Journal Of Science
Synthesis and characterization of some 2-sulphanyl benzimidazole derivatives and study of effect as corrosion inhibitors for carbon steel in sulfuric acid solution
...Show More Authors

This research involves the synthesis of some sulphanyl benzimidazole derivatives (Ia-c), which were prepared from reaction of 2-mercaptobenzimidazole substituted benzyl halide, and structures were identified by spectral methods[FTIR, 1H-NMR and 13C-NMR].These compounds were investigated as corrosion inhibitors for carbon steel in 1M H2SO4 solution using weight loss, potentiostatic polarization methods; obtained results showed that the sulphanyl benzimidazole derivatives retard both cathodic and anodic reactions in acidic media, by virtue of adsorption on the carbon steel surface. This adsorption obeyed Langmuir’s adsorption isotherm. The inhibition efficiency of (Ia-c) ranging between (65-92) %. By using different Ib derivative conc

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 16 2017
Journal Name
Tikrit Journal For Dental Sciences
Evaluation of Apical Transportation and Curve Straightening of Curved Root Canals after Preparation with Different Nickel - Titanium Rotary Systems (Comparative in Vitro Study)
...Show More Authors

The goals of endodontic preparation were to shape and clean the space of the root canal and remove microorganisms, affected dentin and pulp, the apical foramen and the canal curve should be protected from being transported during endodontic canal preparation. The aim of this study was to evaluate the curve straightening of curved root canals and apical transportation after preparation with four rotary systems. Forty mesial roots of the lower 1st molars teeth only the mesiobuccal canals were used, these roots were immersed into cold clear acrylic , the teeth roots divided into four groups according to rotary system used for preparation of the canals (ten roots for each group):. group I: ProTaper Next rotary system, group II: IRaCe Plus rotar

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Renaissance des Briefromans Oder Der Alltag in Krisen-und Wendezeiten
...Show More Authors

In der Nachwendezeit erschienen im deutschen Buchmarkt zahlreiche Werke deutscher Autoren, die einen Trend oder Tendenz markieren können. Im Mittelpunkt der vorliegenden Arbeit steht die Analyse der Struktur und des Inhalts von drei erst nach der Wende erschienen Briefromanen: Alles, alles Liebe (2000) von Barbara Honigmann (geb. 1949), Die Liebenden (2002) von Gerhard Henschel (Jahrgang 1962) und Neue Leben (2005) des im Jahre 1962 geborenen Ingo Schulze. Dieser Beitrag macht sich zur Aufgabe zu erklären, ob der Briefroman ein neuer Trend in der deutschen Literatur nach der Wende ist.

Abstract

In the after( Wende) period a large collection of literary works for  German writers has been p

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of different staining materials on color stability of sapphire brackets bonded with different types of light cure orthodontic adhesives (An in vitro study)
...Show More Authors

Background: The demand for better esthetic during orthodontic treatment has increased nowadays, so orthodontists starting using esthetic arch wires, brackets and ligatures.Tooth colored brackets were introduced in different types of materials. Sapphire ceramic brackets are one type of esthetic brackets and their color stability remains the main concern for the clinicians and patients at the same time. The present study design to evaluate the effect of three different staining materials (pepsi, black tea and cigarette smoke) on the stainability of sapphire ceramic brackets bonded with three types of light cure orthodontic adhesives which include: Resilience, Enlight and Transbond. Materials and Methods: The sample consisted of three hundre

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Issues Among the provisions of the use of the mosque and its dependencies
...Show More Authors

God Almighty set out to build mosques, and he commanded to seek their architecture, and the competition for them, and allocate them with types of worship that are not valid in others, and to preserve their sanctity and not to be degraded and taken for mundane purposes and special benefits, because they are considered one of the most prominent features of Islam and the rituals of Islamic society, so this research came to show the rule Sharia in various and contemporary issues that are needed by the imams of the mosques, their rulers, and those responsible for them. Among the issues in which they have examined comparative juristic research and reached the most correct opinion are:
Building mosques over or under buildings and factories i

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
THE EFFECT of PINEALOCTOMY on the DEVELOPING SUPERIOR Cervical GANGLION of the RAT
...Show More Authors

Back ground: In the present study Pinealoctomy
was used to study the sympathetic innervations of
the pineal gland by the superior cervical ganglion
(SCG) of the albino rat.
Objective: Following Pinealoctomy, it is
expected to observe the Chromatolysis reaction in
some neurons of the SCG if they were to innervate
the pineal gland (i.e. retrograde Chromatolysis
changes).
Methods: Fifty albino rats were used in this study,
Pinealoctomy was done, then after a different time
interval ganglionectomy was done, in order to
study the Chromatolysis in their cell body.
Result: The present study has demonstrated that
the most obvious Chromatolysis reaction in the
neurons which innervate the pineal gland a

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Oral And Maxillofacial Surgery, Medicine, And Pathology
Assessment of the extracapsular dissection of the benign parotid tumors, extending the literature
...Show More Authors

View Publication
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Thu Oct 08 2020
Journal Name
Journal Of Legal Sciences
The Impact of the COVID-19 Pandemic on the Performance of Contractual Obligations
...Show More Authors

The global health crisis resulting from the spread of the Corona virus, which the World Health Organization described on January 30, 2020 as a public health emergency of international concern, then returned to describe it as a pandemic on March 11, 2020, and the measures and procedures taken by government authorities in different countries of the world, whether at the highest level of imposing a comprehensive curfew or what is called globally home quarantine and thus disrupting all sectors and activities in the state, whether public or private (with the exception of some sectors such as the health, media and security sectors), or at a lower level than that, such as reducing work rates in different sectors by rates that vary from one country

... Show More
View Publication
Publication Date
Mon Mar 01 2021
Journal Name
Astronomy Letters
The Dichotomy of the Mass-radius Relation and the Number of Globular Clusters
...Show More Authors

View Publication
Scopus (4)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Feasibility of the beekeeping project Using the method of mobile promiscuous
...Show More Authors

               An update of our research is the first to develop and reform the agricultural sector . and promoting production and productivity of this sector multi-sources , which is the management and beekeeping one source . Been applied to the style of beekeeping mobile promiscuous includes twentieth cell in the Iraqe project of mussiab . in which there exist a variety of crops and trees .

Experiment had proved successful and led to raise the level of npoduction of single Dell of the honey to 49 kg over the previous year and surpassed the average production percell in the province of Babylon , which the amount of 13.945 kg , another

... Show More
View Publication Preview PDF
Crossref