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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 Oct 31 2018
Journal Name
Iraqi Journal Of Science
Structural and morphological investigation of bulk heterojunction blend (NiPc/C60) Thin films under heat treatment
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Thin films of the blended solution of NiPc/C60 are fabricated using spin-coating method for three different ratios (100/1, 100/10 and 100/100) according to the weight. The films are deposited on to glass substrates and treated with several annealing temperatures (373, 423 and 473)K. The structure and surface morphology of the as-deposited and annealed films using x-ray diffraction and AFM was studied and exhibited a change and enhanced crystallization and surface morphology caused by changes in heat treatment temperatures. Investigation of X-ray diffraction patterns of NiPc/C60 indicated that it have polymorphism structure, i.e. mix between amorphous and polycrystalline structure. when heat treatment temperatures ch

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Publication Date
Wed May 01 2019
Journal Name
Iraqi Journal Of Science
Biosorption of Pb and Ni From Aqueous Solution by Staphylococcus Aureus, Pantoea and Pseudomonas Aeruginosa
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     The presence of heavy metal in environment associated with several health problems. The clean up environment from lead (Pb) and Nickel (Ni) represent major challenges. In his study, planktonic and immobilized bacteria were used to purify the water from Pb and Ni in Lab. In the present study, three bacterial isolates of Staphylococcus aureus (isolated from wound swaps), Pseudomonas aeruginosa (isolated from wound swaps) and Pantoea (isolated from urine samples) and identified using biochemical methods to check their ability to biosorb Pb and Ni. Ten PPM of Pb and Ni were added to the deionized distilled water and 107 c.f.u. of planktonic bacteria were used to biosorpe Pb and Ni. Similar experiment was repeated but

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Publication Date
Tue Jul 02 2024
Journal Name
Baghdad Science Journal
Synthesis, characterization, industrial and biological studies of azo dye ligand and their some metallic ions
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4-((2-hydroxy-3,5-dinitrophenyl)diazenyl)-1,5-dimethyl-2-phenyl-1H-pyrazol-3(2H)-one was produced through the reaction of diazonium salt from 4-amino antipyrine with 2,4-dinitrophenol. This ligand is examined by (UV-Vis, FTIR,1H,13CNMR, and LC-Mass) spectral techniques and micro elemental analysis (C.H.N.O). Co(II), Ni(II), Cu(II), and Zn(II) complexes were also performed and depicted. Metal chelates were distinguished by utilizing flame atomic absorption, infrared analysis, and elemental, visible, as well as ultraviolet spectroscopy, in addition to conductivity and magnetic quantification. Methods of mole ratio and continuous contrast have been studied to determine the nature of the compounds. Beer's law was followed throughout a co

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
Sedimentary Basin Reconstruction and Tectonic Development of Paleocene-Eocene Succession, Southern Iraq, by Geohistory Analysis
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The Paleocene-Early Eocene sequence is represented by Aliji and Umm Er Radhuma formations, while the Middle-Late Eocene sequence is represented by Jaddala and Dammam formations. The Rus Formation has been described and its basin was analyzed separately because it was deposited during the regression period (Middle Eocene), which is a transitional period between these two cycles.  

This study includes analysis of the geohistory of this succession,  interpretation of the changes of the accumulation, and calculation of subsidence rates. The results were compared with the space available to explain the basin development. The study site included the boreholes of Garraf-84 and 92, Halfaya-1, Nasirya-13 and 40, and Noor-5 at th

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Publication Date
Sun May 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Thickness Influence on Structural and Optical Properties of ZnO Thin Films Prepared by Thermal Evaporation
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Zinc Oxide transparent thin films (ZnO) with different thickness from (220 to 420)nm
±15nm were prepared by thermal evaporation technique onto glass substrates at 200 with
the deposition rate of (10 2) nm sec
-1
, X-ray diffraction patterns confirm the proper phase
formation of the material. The investigation of (XRD) indicates that the (ZnO) film is
polycrystalline type of Hexagonal and the preferred orientation along (002) plane. The Optical
properties of ZnO were determined through the optical transmission method using ultraviolet-visible spectrophotometer with wavelength (300 – 1100) nm. The optical band gap values of
ZnO thin films were slightly increased from (2.9 - 3.1) eV as the film thickn

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Publication Date
Tue Dec 01 2020
Journal Name
Iraqi Journal Of Physics
Coupled channels calculations of fusion reactions for 46Ti+64Ni, 40Ca+194Pt and 40Ar+148Sm systems
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In this work, the fusion cross section ,  fusion barrier distribution  and the probability of fusion  have been investigated by coupled channel method  for the systems 46Ti+64Ni, 40Ca+194Pt and 40Ar+148Sm with semi-classical and quantum mechanical approach using SCF and CCFULL Fortran codes respectively. The results for these calculations are compared with available experimental data. The results show that the quantum calculations agree better with experimental data, especially bellow the Coulomb barrier, for the studied systems while above this barrier, the two codes reproduce the data.

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
Improved High order Euler Method for Numerical Solution of Initial value Time- Lag Differential Equations
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The goal of this paper is to expose a new numerical method for solving initial value time-lag of delay differential equations by employing a high order improving formula of Euler method known as third order Euler method. Stability condition is discussed in detail for the proposed technique. Finally some examples are illustrated to verify the validity, efficiency and accuracy of the method.

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Batch and Fixed-Bed Modeling of Adsorption Reactive Remazol Yellow Dye onto Granular Activated Carbon
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In this work, the adsorption of reactive yellow dye (Remazol yellow FG dye) by granular activated carbon (GAC) was investigated using batch and continuous process. The batch process involved determination the equilibrium isotherm curve either favorable or unfavorable by estimation relation between adsorption capacity and concentration of dye at different dosage of activated carbon. The results were fitted with equilibrium isotherm models Langmuir and Freundlich models with R2value (>0.97). Batch Kinetic study showed good fitting with pseudo second order model with R2 (0.987) at contact time 5 h. which provesthat the adsorption is chemisorptions nature. Continuous study was done by fixed bed column where breakthrough time was increased

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Crossref
Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Construction of Anisotype CdS/Si Heterojunction and Lineup Using I-V and C-V Measurements
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Near-ideal p-CdS/n-Si heterojunction band edge lineup has been investigated for the first time with aid of I-V and C-V measurements. The heterojunction was manufactured by deposition of CdS films prepared by chemical spray pyrolysis technique (CSP) on monocrystalline n-type silicon. The experimental data of the conduction band offset Ec and valence band offset Ec were compared with theoretical values. The band offset Ec=530meV and Ev=770meV obtained at 300K. The energy band diagram of p-CdS/n-Si HJ was constructed. C-V measurements depict that the junction was an abrupt type and the built-in voltage was determined from C-2-V plot

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Publication Date
Sat Oct 16 2021
Journal Name
Iraqi Journal Of Physics
Numerical analysis of molecules intersystem crossing effect on a passively Q- switched laser pulse characteristics
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The effect of molecules intersystem crossing (Kisc) on characteristics
(energy and duration) of a Passive Q- switched Laser Pulse has been
studied by mathematical description (rate equations model) for
temporal performance of which was used as a saturable absorber
material (passive switch) with laser. The study shows that the energy
and duration pulse are decreasing while the molecules intersystem
crossing into saturable absorber energy levels is increasing.

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