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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
Fri Mar 10 2023
Journal Name
Proceedings Of The Pakistan Academy Of Sciences: B. Life And Environmental Sciences
Characterization of Titanium dioxide (TiO2 ) Nanoparticles Biosynthesized using Leuconostoc spp. Isolated from Cow’s Raw Milk
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Nanotechnology is a continually expanding field for its uses and applications in multiple areas i.e. medicine, science, and engineering. Biosynthesis is straightforward, less-toxicity, and cost-effective technology. TiO2 NPs biosynthesis has attained consideration in recent decades. In this study, probiotic bacteria were isolated from cow’s raw milk samples, and then were identified by using the Vitek2 system; as Leuconostoc spp. included Leuconostoc mesenteroides subsp. mesenteroides (Leu.1), Leuconostoc mesenteroides subsp. cremoris (Leu.4), and Leuconostoc pseudomesenteroides (Leu.14). All Leuconostoc spp. isolates showed an ability for TiO2 NPs bio-production, after being incubated at anaerobic conditions (30 o C/ 24 h) in DeM

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Mean Square Exponential Stability of Semi-Linear Stochastic Perturbed Differential Equation Via Lyapunov Function Approach
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    In this work, a class of stochastically perturbed differential systems with standard Brownian motion of ordinary unperturbed differential system is considered and studied. The necessary conditions for the existence of a unique solution of the stochastic perturbed semi-linear system of differential equations are suggested and supported by concluding remarks. Some theoretical results concerning the mean square exponential stability of the nominal unperturbed deterministic differential system and its equivalent stochastically perturbed system with the deterministic and stochastic process as a random noise have been stated and proved. The proofs of the obtained results are based on using the stochastic quadratic Lyapunov function meth

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Endodontics
Synthesis and Preliminary Evaluation of a Polyolefin-based Core for Carrier-based Root Canal Obturation
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Introduction: Carrier-based gutta-percha is an effective method of root canal obturation creating a 3-dimensional filling; however, retrieval of the plastic carrier is relatively difficult, particularly with smaller sizes. The purpose of this study was to develop composite carriers consisting of polyethylene (PE), hydroxyapatite (HA), and strontium oxide (SrO) for carrier-based root canal obturation. Methods: Composite fibers of HA, PE, and SrO were fabricated in the shape of a carrier for delivering gutta-percha (GP) using a melt-extrusion process. The fibers were characterized using infrared spectroscopy and the thermal properties determined using differential scanning calorimetry. The elastic modulus and tensile strength tests were dete

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Publication Date
Tue Mar 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Vanadium and Nickel Ions from Iraqi Atmospheric Residue by Using Solvent Extraction Method
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Iraqi crude Atmospheric residual fraction supplied from al-Dura refinery was treated to remove metals contaminants by solvent extraction method, with various hydrocarbon solvents and concentrations. The extraction method using three different type solvent (n-hexane, n-heptane, and light naphtha) were found to be effective for removal of oil-soluble metals from heavy atmospheric residual fraction. Different solvents with using three different hydrocarbon solvents (n-hexane, n-heptane, and light naphtha) .different variables were studied solvent/oil ratios (4/1, 8/1, 10/1, 12/1, and 15/1), different intervals of perceptual (15, 30-60, 90 and 120 min) and different temperature (30, 45, 60 and 90 °C) were used. The metals removal percent we

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Publication Date
Sat Oct 16 2021
Journal Name
Energies
Performance Analysis of a Solar Cooling System with Equal and Unequal Adsorption/Desorption Operating Time
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In solar-thermal adsorption/desorption processes, it is not always possible to preserve equal operating times for the adsorption/desorption modes due to the fluctuating supply nature of the source which largely affects the system’s operating conditions. This paper seeks to examine the impact of adopting unequal adsorption/desorption times on the entire cooling performance of solar adsorption systems. A cooling system with silica gel–water as adsorbent-adsorbate pair has been built and tested under the climatic condition of Iraq. A mathematical model has been established to predict the system performance, and the results are successfully validated via the experimental findings. The results show that, the system can be operational

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Publication Date
Tue Feb 06 2024
Journal Name
Moroccan Journal Of Chemistry
Green Synthesis, Characterization, Antimicrobial and Anticancer Studies of Zirconium Oxide Nanoparticles Using Thyme plant Extract
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In this work we used the environmentally friendly method to prepared ZrO2 nanoparticles utilizing the extract of Thyms plant In basic medium and at pH 12, the ZrO2 NPs was characterized by different techniques such as FTIR, ultraviolet visible, Atomic force microscope, Scanning Electron Microscopy, X-ray diffraction and Energy dispersive X-ray. The average crystalline size was calculated using the Debye Scherres equation in value 7.65 nm. Atomic force microscope results showed the size values for ZrO2 NPs were 45.11nm, and there are several distortions due to the presence of some large sizes. Atomic force microscope results showed the typical size values for ZrO2 NPs were 45.11 nm, and there are several distortions due to the presence of so

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
What agreed word and differed from        Fundamentalist terms        Between my school of speakers and jurists
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In his study, the researcher highlighted the most important methods of authorship in the fundamentals of jurisprudence and speech. Fundamentalist rules and extraction and access method; they also distinct from each other that each has special divisions of the subjects of jurisprudence.

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Synthesis, characterization, and optical properties of copper oxide thin films obtained by spray pyrolysis deposition
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     Copper oxide thin films were synthesized by using spray pyrolysis deposition technique, in the temperature around 400°C in atmosphere from alcoholic solutions. Copper (II) chloride as precursor and glass as a substrate. The textural and structural properties of the films were characterized by atomic force microscopy (AFM), X-ray diffraction (XRD). The average particle size determined from the AFM images ranged from 30 to 90 nm and the roughness average was equal to 9.3 nm. The XRD patterns revealed the formation of a polycrystalline hexagonal CuO. The absorption and transmission spectrum, band gap, film thickness was investigated. The films were tested as an

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Employment of Silicon Nitride Films Prepared by DC Reactive Sputtering Technique for Ion Release Applications
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In this work, silicon nitride (Si3N4) thin films were deposited on metallic substrates (aluminium and titanium sheets) by the DC reactive sputtering technique using two different silicon targets (n-type and p-type Si wafers) as well as two Ar:N2 gas mixing ratios (50:50 and 70:30). The electrical conductivity of the metallic (aluminium and titanium) substrates was measured before and after the deposition of silicon nitride thin films on both surfaces of the substrates. The results obtained from this work showed that the deposited films, in general, reduced the electrical conductivity of the substrates, and the thin films prepared from n-type silicon targets using a 50:50 mixing ratio and deposited on both

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Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Design and Development of Smart List: A Mobile App for Creating and Managing Grocery Lists
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Research in consumer science has proven that grocery shopping is a complex and distressing process. Further, the task of generating the grocery lists for the grocery shopping is always undervalued as the effort and time took to create and manage the grocery lists are unseen and unrecognized. Even though grocery lists represent consumers’ purchase intention, research pertaining the grocery lists does not get much attention from researchers; therefore, limited studies about the topic are found in the literature. Hence, this study aims at bridging the gap by designing and developing a mobile app (application) for creating and managing grocery lists using modern smartphones. Smartphones are pervasive and become a necessity for everyone tod

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