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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 2020
Journal Name
Biochemical & Cellular Archives
CORRELATION STUDY BETWEEN METHIONINE SYNTHASE, CYSTATHIONINE B SYNTHASE WITH CLASSIC PARAMETERS AFTER TREATED WITH JANUVIA IN IRAQI DIABETIC PATIENT'S TYPE 2 AND COMPLICATION.
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This study was aimed to examined effect of Januvia treatment on methionine synthases Meth and cystathionine B- synthase (CBS) in Iraqi patients type2 without treated and another group who taken Januvia treated in addition to diabetic patients with complication without treated with Januvia Also, to found the relationship between these parameters with BMI, FBS, HbA1C and Insulin levels. Firstly, the blood sampling date for this research between December and February 2019 - 2020. Blood sampling was withdrawn from 8:00 to 10:00 in the case of fasting of all substances . five milliliters of venous blood were collected by means of an antecubital venipuncture divided into two parts, one of which (2ml) was put in a tube containing anticoagulant fac

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Publication Date
Mon May 31 2021
Journal Name
Iraqi Geological Journal
Mechanical Rock Properties Estimation for Carbonate Reservoir Using Laboratory Measurement: A Case Study from Jeribe, Khasib and Mishrif Formations in Fauqi Oil Field
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Estimation of mechanical and physical rock properties is an essential issue in applications related to reservoir geomechanics. Carbonate rocks have complex depositional environments and digenetic processes which alter the rock mechanical properties to varying degrees even at a small distance. This study has been conducted on seventeen core plug samples that have been taken from different formations of carbonate reservoirs in the Fauqi oil field (Jeribe, Khasib, and Mishrif formations). While the rock mechanical and petrophysical properties have been measured in the laboratory including the unconfined compressive strength, Young's modulus, bulk density, porosity, compressional and shear -waves, well logs have been used to do a compar

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Publication Date
Mon Jun 25 2018
Journal Name
International Journal Of Pharmaceutical Quality Assurance
Synthesize of New Ibuprofen and Naproxen Sulphonamide Conjugate with Anti-Inflammatory Study and Molecular Docking Study
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Non-steroidal anti-inflammatory drugs (NSAIDs) contain free –COOH which thought to be responsible for the GI irritation associated with all traditional NSAIDs. The esterification of this group is one of an approach to ultimate aim for reduce the gastric irritation; so in this study we synthesized and preliminarily evaluated new ester compounds as new analogues with expected selectivity toward COX-2 enzyme. Synthetic procedures have been successfully developed for the generation of the target compounds (III a and b). The synthetic approach involved multi-steps procedures which include: Synthesis of 4-hydroxy benzene sulphonamide ( I b ), synthesis of Naproxen and Ibuprofen acyl chloride and then reacting them with 4-hydroxy benzene sulphon

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the causal relationship between the gross fixed capital formation and gross domestic product for the agricultural sector for the period 1980 -2010
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Despite Iraq's possession of the energies material, human and agricultural resources and great economic but that contribution of the agricultural sector in the total gross fixed capital formation and gross domestic product in the Iraqi economy remained low and declining continuously since the nineties of the last century, as well as the inability of agricultural production to meet the country's needs of food . The food gap increased strategic food crops until it reached 1049 thousand tons in 2010. On this basis, there is a need to study and analysis the behavior of the function of  gross fixed capital format

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Publication Date
Wed Oct 18 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Barriers to Dietary Compliance among Diabetic Patients
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The aim of the study is to identify the barriers to dietary compliance among diabetic patients.
Methodology: The sample of the study consist of 100 patients who were divided into two groups according to
the type of diabetes mellitus; type 1 (Insulin-dependent diabetic mellitus), and type n (Non-Insulin dependent
diabetes mellitus). Each group consists of 50 patient selected randomly at each visit to Al-Waffa center in Mosul
city during the period from (1-12-2005) to (1-2-2006).
The steps of the study include recording the different barriers for diabetic patients. The questionnaire
was used and special list was utilized for such purpose.
Results: The results shows that there were some barriers most common such as both

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Using Bernoulli Equation to Solve Burger's Equation
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In this paper we find the exact solution of Burger's equation after reducing it to Bernoulli equation. We compare this solution with that given by Kaya where he used Adomian decomposition method, the solution given by chakrone where he used the Variation iteration method (VIM)and the solution given by Eq(5)in the paper of M. Javidi. We notice that our solution is better than their solutions.

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
Investment Perspective According to Behavioral Finance Science
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The first thing that comes to mind is the highly important question of whether there were some effects of human behavior and its fluctuations on the theories of the efficient market and the contemporary investment portfolio. According to what has been said by the proponents of these two theories; when the optimal return is realized, the efficiency of the market is achieved in terms of perfect information on prices and risk that supposed to be predetermined in a rational way.

he other question that imposed here is “at what time people should be rational in their investments in the security markets ?”. This means that investors are rational for their efforts devoted to utility maximization, which are p

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Using Evolving Algorithms to Cryptanalysis Nonlinear Cryptosystems
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            In this paper, new method have been investigated using evolving algorithms (EA's) to cryptanalysis one of the nonlinear stream cipher cryptosystems which depends on the Linear Feedback Shift Register (LFSR) unit by using cipher text-only attack. Genetic Algorithm (GA) and Ant Colony Optimization (ACO) which are used for attacking one of the nonlinear cryptosystems called "shrinking generator" using different lengths of cipher text and different lengths of combined LFSRs. GA and ACO proved their good performance in finding the initial values of the combined LFSRs. This work can be considered as a warning for a stream cipher designer to avoid the weak points, which may be f

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Publication Date
Mon Aug 23 2021
Journal Name
Reviews In Chemical Engineering
Molybdenum nitrides from structures to industrial applications
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Owing to their remarkable characteristics, refractory molybdenum nitride (MoN x )-based compounds have been deployed in a wide range of strategic industrial applications. This review reports the electronic and structural properties that render MoN x materials as potent catalytic surfaces for numerous chemical reactions and surveys the syntheses, procedures, and catalytic applications in pertinent industries such as the petroleum industry. In particular, hydrogenation, hydrodesulfurization, and hydrodeoxygenation are essential processes in the refinement of oil segments and their conversions into commodity fuels and platform chemicals. N-vacant sites over a catalyst’s surface are a significant driver of diverse chemical phenomena. Studies

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Publication Date
Wed Dec 11 2019
Journal Name
Aip Conference Proceedings
Quantization approach to steganography perceptual color spaces
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In this study, we present a new steganography method depend on quantizing the perceptual color spaces bands. Four perceptual color spaces are used to test the new method which is HSL, HSV, Lab and Luv, where different algorithms to calculate the last two-color spaces are used. The results reveal the validity of this method as a steganoic method and analysis for the effects of quantization and stegano process on the quality of the cover image and the quality of the perceptual color spaces bands are presented.

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