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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 Jun 14 2019
Journal Name
Biotechnology Letters
Extracellular biosynthesis of silver nanoparticles from Penicillium italicum and its antioxidant, antimicrobial and cytotoxicity activities
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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Common Fixed Point of a Finite-step Iteration Algorithm Under Total Asymptotically Quasi-nonexpansive Maps
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      Throughout this paper, a generic iteration algorithm for a finite family of total asymptotically quasi-nonexpansive maps in uniformly convex Banach space is suggested. As well as weak / strong convergence theorems of this algorithm to a common fixed point are established. Finally, illustrative numerical example by using Matlab is presented.

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Publication Date
Mon Oct 30 2023
Journal Name
Iraqi Journal Of Science
On a Subclass of Meromorphic Univalent Functions With Fixed Second Coefficientsassociated with q-Differed Operator
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The main object of this article is to study and introduce a subclass of meromorphic univalent functions with fixed second positive defined by q-differed operator. Coefficient bounds, distortion and Growth theorems, and various are  the obtained results.

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Publication Date
Mon Jul 01 2024
Journal Name
Alexandria Engineering Journal
Comparison of some Bayesian estimation methods for type-I generalized extreme value distribution with simulation
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The Weibull distribution is considered one of the Type-I Generalized Extreme Value (GEV) distribution, and it plays a crucial role in modeling extreme events in various fields, such as hydrology, finance, and environmental sciences. Bayesian methods play a strong, decisive role in estimating the parameters of the GEV distribution due to their ability to incorporate prior knowledge and handle small sample sizes effectively. In this research, we compare several shrinkage Bayesian estimation methods based on the squared error and the linear exponential loss functions. They were adopted and compared by the Monte Carlo simulation method. The performance of these methods is assessed based on their accuracy and computational efficiency in estimati

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Publication Date
Sat Dec 21 2024
Journal Name
Gastroenterology
Evaluation of global DNA methylation, homocysteine and vitamin B12 levels among patients with celiac disease
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Celiac disease (CD) is an immune-mediated disorder caused by gluten in genetically susceptible individuals characterized by chronic inflammation that essentially affects the small intestine. Objective: this study was designed to measure the potential role of some serological biomarkers including vitamin B12 and homocysteine (HCY) in the progression of CD as well as their relations to global DNA methylation (5mC). Materials and methods. Forty CD patients were enrolled in the study with an average age of (36.60 ± 2.03) years (range between 15 and 60). The diagnosis of the disease was confirmed by serological examinations and intestinal endoscopy in Gastroenterology and Liver Teaching Hospital in the Medical City Hospital in Baghdad

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Publication Date
Sun Sep 29 2019
Journal Name
Iraqi Journal Of Science
Dependent Element and Free Actions of Centralizer and Reverse Centralizer on Prime and Semiprime Semirings
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     This paper develops the work of Mary Florence et.al. on centralizer of semiprime semirings and presents reverse centralizer of semirings with several propositions and lemmas. Also introduces the notion of dependent element and free actions on semirings with some results of free action of centralizer and reverse centralizer on semiprime semirings and some another mappings.

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Publication Date
Sun Nov 30 2014
Journal Name
International Journal Of Advanced Research In Science, Engineering And Technology
Structural Characteristics and photoconductivity of Cerium doped Zinc Sulfide Nanoparticles synthesized via coprecipitation method
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ZnS:Ce3+ nanoparticles were prepared by a simple microwave irradiation method under mild condition. The starting materials for the synthesis of ZnS:Ce3+ quantum dots were zinc acetate (R & M Chemical) as zinc source, thioacetamide as a sulfur source, cerium chloride as cerium source and ethylene glycol as a solvent. All chemicals were analytical grade products and used without further purification. The quantum dots of ZnS:Ce3+ with cubic structure were characterized by X-ray powder diffraction (XRD), the morphology of the film is seen by scanning electron microscopy (SEM) also by field effect scanning electron microscopy (FESEM) and XRD. Upon exposure to 460 nm light at zero bias voltage, ZnS:Ce3+/p-Si showed a high sensitivity of 4000% an

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Publication Date
Thu May 02 2024
Journal Name
Iraqi Journal Of Applied Physic
Photosensitivity of Nb2O5/Si Thin Films Produced via DC Reactive Sputtering at Different Substrate Temperatures
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This study thoroughly investigates the potential of niobium oxide (Nb2O5) thin films as UV-A photodetectors. The films were precisely fabricated using dc reactive magnetron sputtering on Si(100) and quartz substrates, maintaining a consistent power output of 50W while varying substrate temperatures. The dominant presence of hexagonal crystal structure Nb2O5 in the films was confirmed. An increased particle diameter at 150°C substrate temperature and a reduced Nb content at higher substrate temperatures were revealed. A distinct band gap with high UV sensitivity at 350 nm was determined. Remarkably, films sputtered using 50W displayed the highest photosensitivity at 514.89%. These outstanding optoelectronic properties highlight Nb2O5 thin f

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Publication Date
Thu Dec 05 2024
Journal Name
Iraqi Journal Of Applied Physics
Synthesis and Characterization of Zinc Cobalt Ferrite Embedded into PAN Nanofibers for Humidity Sensing Applications
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In this work, composite materials were prepared by mixing different concentrations of ferrites with polyacrylonitrile (PAN) polymer. Using the electrospinning technique, these composites were deposited on a p-type silicon wafer. The prepared samples demonstrated nanofibers in both pure PAN polymers and their composites with ferrite. Prior to examining the humidity sensing effectiveness with a percentage of relative humidity at a frequency of 10 kHz, based on ambient temperature and a relative humidity range of 50–100%, the composite nanofibers demonstrated stronger humidity sensing compared to the pure PAN nanofibers, which demonstrated a powerful resistance response. More precisely, the PAN@ferrite nanocomposite showed a broad adsorption

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Animal Behaviour And Biometeorology
Optimization of some environmental and nutritional conditions using microtiter plate for Pseudomonas aeruginosa biofilm formation
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One of the most important virulence factors in Pseudomonas aeruginosa is biofilm formation, as it works as a barrier for entering antibiotics into the bacterial cell. Different environmental and nutritional conditions were used to optimize biofilm formation using microtitre plate assay by P. aeruginosa. The low nutrient level of the medium represented by tryptic soy broth (TSB) was better in biofilm formation than the high nutrient level of the medium with Luria Broth (LB). The optimized condition for biofilm production at room temperature (25 °C) is better than at host temperature (37 °C). Moreover, the staining with 0.1% crystal violet and reading the biofilm with wavelength 360 are considered essential factors in

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