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
Fri May 15 2015
Journal Name
Euphrates Journal Of Agricultural Science
Performance Evaluation of field and genetic for genotype selection from Tomato Lycopersicon esculeuntum Mill.
...Show More Authors

The study was conducted at the fields of the Department of Horticulture and Landscape Gardening,College of Agriculture, University of Baghdad during the growing seasons of 2013- 2014 .forPerformance of Evaluation Vegetative growth and yield traits and estimate some important geneticparameter on seven selected breed of tomato which (S1-S7 ) Pure line. the results found significantdifferences between breeds in all study trails except clusters flowering number .S1 significantly plantlength which reached 227.3 .Also S1,S2 and S4 were significantly increased the number fruit for plant,Fruit weight Increased in S3 ,S6 and plant yield. Increased in S1, S4 ,S5. Genetic variation valueswere low in Floral clusters , TSS and fruit firmest and medium i

... Show More
Publication Date
Tue Jan 01 2019
Journal Name
Advances In Computational Intelligence And Robotics
Groupwise Non-Rigid Image Alignment Using Few Parameters: Registration of Facial and Medical Images
...Show More Authors

Groupwise non-rigid image alignment is a difficult non-linear optimization problem involving many parameters and often large datasets. Previous methods have explored various metrics and optimization strategies. Good results have been previously achieved with simple metrics, requiring complex optimization, often with many unintuitive parameters that require careful tuning for each dataset. In this chapter, the problem is restructured to use a simpler, iterative optimization algorithm, with very few free parameters. The warps are refined using an iterative Levenberg-Marquardt minimization to the mean, based on updating the locations of a small number of points and incorporating a stiffness constraint. This optimization approach is eff

... Show More
View Publication
Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Removal of Cu (ll) From Aqueous Solution Using Polyacrylic Acid Hydrogel Beads as Adsorbent
...Show More Authors

In this article, the adsorption of Cu(ll) ion from aqueous solution into polyacrylic acid
(PAA) hydrogel bead has been investigated using a batch method of different
temperature (10-30 °C) and different contact time (1-48 hr) to reach the equilibrium of
adsorption. Initial concentration and adsorption capacity of the adsorbents is presented,
the time required to reach a maximum capacity of bead was about 24hr. The temperature
effect on adsorption was studied and the experimental data have been analyzed using the
Langmuir and freundlich isotherm models. The adEsorption capacity at equilibrium was
found to be 142.68 mg/g; more than 95% of studied cation was removed by the
adsorbent. The process is very efficient es

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
An Experimental Investigation on Fatigue Properties of AA3003-H14 Aluminum alloy Friction Stir Welds
...Show More Authors

AA3003-H14 aluminum alloy plates were welded by friction stir welding and TIG welding.
Fatigue properties of the welded joints were evaluated based on the superior tensile properties for
FSW at 1500 rpm rotational speed and 80 mm/min welding speed. However, there is not much
information available on effect of welding parameters with evolution of fatigue life of friction stir
welds. The present study experimentally analyzed fatigue properties for base, FSW, and TIG welds
of AA 3003-H14 aluminum alloy. Fatigue properties of FSW joints were slightly lower than the
base metal and higher than TIG welding.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Ssrn Electronic Journal
Design of Earthquake-Resistant Buildings by Using Reinforced Concrete or Steel Flexible Corner Joints
...Show More Authors

This study focuses on studying the effect of reinforced steel in detail, and steel reinforcement (tensile ratio, compression ratio, size, and joint angle shape) on the strength of reinforced concrete (compressive strength) Fc' and searching for the most accurate details of concrete divisions, their behavior, and corner resistance of reinforced concrete joint. The comparison of this paper with previous studies, especially in the studied properties. The conclusions of the chapter are summarized that these effects had a clear effect and a specific effect on the behavior and resistance of the reinforced concrete corner joints under the negative moments and under their influence and the resulting stress conditions. The types of defects that can

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sat May 08 2021
Journal Name
Iraqi Journal Of Science
Synthesis and Identification of Some Imino Chalcone Derivatives with Evaluating their Anti-oxidant Activity
...Show More Authors

This work involves the preparation of high yield iminochalcon compounds (B1-B15)  through two parts. The first part involves the preparation of 2,4-dihydroxy Chalcone (A1-A15) by the condensation of 2,4-dihydroxy acetophenone  with  aryl aldehyde in the presence of sodium hydroxide (40%) as a catalyst. The second part includes the preparation of  iminochalcon from the condensation of p-hydroxy aniline with 2,4-dihydroxy chalcone  derivatives  )A1-A15)  in the presence of some drops of conc. H2SO4. Thin-layer chromatography ((TLC)  was used to control the chemical reaction . These new derivatives were characterized by using FT-IR and  1H-NMR spectroscopy. These synthesized

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Wed Dec 01 2021
Journal Name
Case Studies In Construction Materials
CFRP strengthening efficiency on enhancement punching shear resistance of RC bubbled slabs with openings
...Show More Authors

View Publication
Crossref (4)
Crossref
Publication Date
Tue Feb 27 2018
Journal Name
Iraqi Journal Of Laser
Investigation of Densified SiO2 Sol-Gel Thin Films Using Conventional and DPSS Laser Techniques
...Show More Authors

The prepared nanostructure SiO2 thin films were densified by two techniques (conventional and Diode Pumped Solid State Laser (DPSS) (532 nm). X-ray diffraction (XRD), Field Emission Scanning electron microscopy (FESEM), and Atomic Force Microscope (AFM) technique were used to analyze the samples. XRD results showed that the structure of SiO2 thin films was amorphous for both Oven and Laser densification. FESEM and AFM images revealed that the shape of nano silica is spherical and the particle size is in nano range. The small particle size of SiO2 thin film densified by DPSS Laser was (26 nm) , while the smallest particle size of SiO2 thin film densified by Oven was (111 nm).

View Publication Preview PDF
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Synthesis of ZnS Quantum Dots for QDs-LED hybrid device with different cathode materials
...Show More Authors

View Publication
Scopus (12)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Preliminary quality assurance of printgrammetry technique-3D modeling from Google Earth 3D imagery data
...Show More Authors

View Publication
Scopus Crossref