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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 Aug 31 2022
Journal Name
Iraqi Journal Of Science
Acquisition and Preparation of 3D Seismic Data for Pre-Stack Inversion at Siba Oilfield, Southeastern Iraq
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      The current study includes preparing a geometric proposal of the main parameters that must be worked within a seismic reflection survey to prepare a three-dimensional subsurface image. This image represents the Siba oil field located in Basra, southern Iraq. The results were based on two options for selecting these approved elements to create a three-dimensional image of the Mishrif, Zubair and Yamama formations as well as the Jurassic and Permian Khuff and the pre-Khuff reservoir area. The first option is represented in the geometry in option -1 is 12 lines, 6 shots, and 216 chs. The receiver density is 66.67 receivers / km2, so the shot density is the same. Total shots are 21000, which is the same number of receiv

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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Genetic Algorithm Based PID Controller Design for a Precise Tracking of Two-Axis Piezoelectric Micropositioning Stage
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 In this paper, an intelligent tracking control system of both single- and double-axis Piezoelectric Micropositioner stage is designed using Genetic Algorithms (GAs) method for the optimal Proportional-Integral-Derivative (PID) controller tuning parameters. The (GA)-based PID control design approach is a methodology to tune a (PID) controller in an optimal control sense with respect to specified objective function. By using the (GA)-based PID control approach, the high-performance trajectory tracking responses of the Piezoelectric Micropositioner stage can be obtained. The (GA) code was built and the simulation results were obtained using MATLAB environment. The Piezoelectric Micropositioner simulation model with th

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Publication Date
Tue Oct 20 2020
Journal Name
International Journal Of Civil Engineering
Structural Performance Under Monotonic Static Loading of Reinforced Concrete Gable Roof Beams with Multiple Web Openings
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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Structural and Rock Slope Stability Assessment of Some Sites Along Sirwan Road, Sulaimaniyah Governorate, Northeast Iraq
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A structural and engineering geological study of rock slope stability was carried out in six stations that lie in the Southwest of Baranan mountain, along Sirwan road. The rock slopes and discontinuities were surveyed at each of these stations, and the relationships with failures were determined. The slopes were classified on the basis of (Al-Saadi, 1981), and the rocks were described in engineering terms according to (Anon, 1972) and (Hawkins, 1986), Stereographic projection was made using software (GEOrient 9.5.0) to represent the field data that were recorded in order to understand the situation in the six stations (sites) that were chosen along Sirwan road near Darbandikhan dam, the failures' types were recorded during field study we

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Comparison of Maximum Likelihood and some Bayes Estimators for Maxwell Distribution based on Non-informative Priors
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In this paper, Bayes estimators of the parameter of Maxwell distribution have been derived along with maximum likelihood estimator. The non-informative priors; Jeffreys and the extension of Jeffreys prior information has been considered under two different loss functions, the squared error loss function and the modified squared error loss function for comparison purpose. A simulation study has been developed in order to gain an insight into the performance on small, moderate and large samples. The performance of these estimators has been explored numerically under different conditions. The efficiency for the estimators was compared according to the mean square error MSE. The results of comparison by MSE show that the efficiency of Bayes est

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Al-farabi For Engineering Sciences Vol
Prototyping of Multi-Factors Based Vehicle Accident Detection and Reporting System Relying on GPS and GSM
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Publication Date
Fri Nov 03 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synergistic Effects of 2-Deoxy-D-Glucose and Cinnamic Acid with Erlotinib on NSCLC Cell Line
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Background: In spite of all efforts, Non-small cell lung cancer (NSCLC) is a fatal solid tumor with a poor prognosis as of its high metastasis and resistance to present treatments. Tyrosine kinase inhibitors (TKI) such as erlotinib are efficient in treating NSCLC but the emergence of chemoresistance and adverse effects substantially limits their single use. Objective: in this study, the combination treatments of either 2-deoxy-D-glucose (2DG) or cinnamic acid (CINN) with erlotinib (ERL) were tested for their possible synergistic effect on the proliferation and migration capacity of NSCLC cells. Methods: In this study, NSCLC model cell line A549 was used to investigate the effects of single compounds and their combination on cell gro

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Structural and optical properties of ZnO doped Mg thin films deposited by pulse laser deposition (PLD)
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This paper reports the effect of Mg doping on structural and optical properties of ZnO prepared by pulse laser deposition (PLD). The films deposited on glass substrate using Nd:YAG laser (1064 nm) as the light source. The structure and optical properties were characterized by X-ray diffraction (XRD) and transmittance measurements. The films grown have a polycrystalline wurtzite structure and high transmission in the UV-Vis (300-900) nm. The optical energy gap of ZnO:Mg thin films could be controlled between (3.2eV and 3.9eV). The refractive index of ZnO:Mg thin films decreases with Mg doping. The extinction coefficient and the complex dielectric constant were also investigate.

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Publication Date
Tue Nov 01 2022
Journal Name
Isa Transactions
Robust adaptive active disturbance rejection control of an electric furnace using additional continuous sliding mode component
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The temperature control process of electric heating furnace (EHF) systems is a quite difficult and changeable task owing to non-linearity, time delay, time-varying parameters, and the harsh environment of the furnace. In this paper, a robust temperature control scheme for an EHF system is developed using an adaptive active disturbance rejection control (AADRC) technique with a continuous sliding-mode based component. First, a comprehensive dynamic model is established by using convection laws, in which the EHF systems can be characterized as an uncertain second order system. Second, an adaptive extended state observer (AESO) is utilized to estimate the states of the EHF system and total disturbances, in which the observer gains are updated

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Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Characterization and Antimicrobial Evaluation of New Azo Compounds Derived from Sulfonamides and Isatin Schiff Base
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The present study deals with the synthesis of four different azo-azomethine derivatives; this is done by two steps; the first step is diazotization of sulfonamides (sulfanilamide, sulfacetamide, sulfamethoxazole, and sulfadiazine) separately, followed by the second step; the coupling reaction of diazotized compounds with isatin bis-Schiff base named 3-((4-nitrobenzylidene) hydrazono)indolin-2-one. The later one (bis-Schiff base) was synthesized by the reaction of 3-hydrazono-indolin-2-one with p-nitrobenzaldehyde. The chemical structures of newly synthesized compounds were approved on the basis of their FTIR, 1H-NMR, and CHNS elemental analysis data results. The synthesized azo compounds were tested in vitro for their antimicrobial potentia

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