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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 Jan 01 2025
Journal Name
Agricultural Engineering
The Effect of Design and the Accelerated Wear Test of Agricultural Nozzles on the Resulting Droplet Size
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Abstract<p>The change in the size of the droplets during the pesticide application process could have a negative impact on the percentage of drift or the losses of pesticides to the environment. One of the factors that could affect the droplet size produced from a single nozzle is the internal design of the nozzle itself, in addition to the wear of the nozzle orifice as a result of the usage time. In this research, three types of nozzles with different internal designs were used (Turbo TeeJet (TT), Turbo TwinJet (TTj 6011003), and Drift Guard (DG 11003)). The nozzles were subjected to an accelerated wear test for one hundred hours, and different droplet size parameters (Dv 0.1, Dv 0.5, Dv 0.9), </p> ... Show More
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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Adding Carboxymethyl Cellulose and Zinc Sulfate on the Corrosion Characteristics of the Drilling Fluid
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Drilling solutions can be considered as an intricate mixture comprising of number of chemical additives which aid specific needs such as controlling the rheological properties and reducing corrosion. Inhibitors are substances that are added in small concentrations to corrosive environment to decrease the corrosion. Their applications can be found in drilling equipments. The effect of adding Zinc Sulphate and Carboxymethyl Cellulose to study their influence on the corrosion of carbon steel in Bentonite mud has been evaluated using Weight Loss Technique. This study focuses on determining rheological properties and corrosion characteristics. Results show CMC and ZnSO4 work as inhibitors when added to the Bentonite with inhibition

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Effect of the documentary credit opening procedures on The obligate of time limits prescribed by the contract
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This research aims to analyze the effect between letter of credit opening  and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect ,  Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
The effect of the activation functions on the classification accuracy of satellite image by artificial neural network
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Publication Date
Fri Jan 01 2021
Journal Name
Chemical Science
Stalling chromophore synthesis of the fluorescent protein Venus reveals the molecular basis of the final oxidation step
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Fluorescent proteins (FPs) have revolutionised the life sciences, but the chromophore maturation mechanism is still not fully understood. Here we photochemically trap maturation at a crucial stage and structurally characterise the intermediate.

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Publication Date
Sun Jun 07 2009
Journal Name
Baghdad Science Journal
Investigation of the Optical Properties of the Achromatic Quadrupole Lens by Using the Rectangular Potential Distribution Model
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An optimization calculation is made to find the optimum properties of combined quadrupole lens which consists of electrostatic and magnetic lens. Both chromatic and spherical aberration coefficients are reduced to minimum values and the achromatic aberration is found for many cases. These calculations are achieved with the aid of transfer matrices method and using rectangular model of field distribution, where the path of charged-particles beam traversing the field has been determined by solving the trajectory equation of motion and then the optical properties for lens have been computed with the aid of the beam trajectory along the lens axis. The computations have been concentrated on determining the chromatic and spher

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Publication Date
Wed Aug 08 2018
Journal Name
Journal Of Al-nahrain University
CALCULATION OF THE PARAMETERS FOR ATMOSPHERICMODEL FOR THE EARTH
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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Development of the Suez Canal and Projects Competitors
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The area around the Suez Canal has been chosen particularly  Sinai  to implement the new Suez Canal project parallel to the original 72-km-long channel due to the importance of the commercial site of the Arab Republic of Egypt, competing with shipping lanes, to accommodate the increasing maritime traffic  passing through the Suez canal, and to provide special services for trade world and reduce the economic cost of marine trip. The establishment of six tunnels for automobile and railway transport to Sinai The cost of the establishment of this new channel  and the establishment of the tunnels about (2.8) billion, of which 4 billion cost of the new channel. Project implementation period is one year. The new proj

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Publication Date
Sat Aug 16 2025
Journal Name
Al–bahith Al–a'alami
The Common Discourse of The Arab tweeters on Normalization
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The study aimes to analyze the discourse of Arab tweeters regarding the normalization of Arab-Israeli relations on the social media site (Twitter).
Study Methodology: The study relay on the survey method, using the comprehensive survey method, and this research is one of the descriptive types that aim to describe the phenomenon in a qualitative way, and discuss it through the method of in-depth analysis, in addition to using the tools of (discourse analysis).
Study sample: A sample of (8686) tweets for (7425) tweeters, which was posted on Twitter during the period from 15/9 to 30/9/2020, on the issue of normalizing Arab-Israeli relations.
Study tools: The data study was collected using the data mining tool from social networks (

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Evaluation the reactions of production the radioactive Iodine-124
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Nowadays, the field of radionuclide treatment is enjoying an exciting stage and preparing for further growth and progress in the future. For instance, in Asia, the large spread of liver and thyroid diseases has resulted in several new developments/clinical trials using molecular radiotherapy (i.e. targeted radionuclide therapy). Iodine-124 has unique physical properties including long half-life that adding an advantage for pharmacokinetics and radiopharmaceutical analysis. One of its applications in nuclear medicine is in Positron Emission Tomography (PET).

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