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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

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Dramatic Utilization of Close-up in Horror Movies
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A cinematic shot is the basis of the film, regardless of the size, angle, or motion of this shot. However, the size of the footage and the process of showing or hiding the scene or cinematic personality has a certain speciality   related to the nature of cinematic treatment and the type of the movie especially those characterized by the employment of the close-ups to induce   ambiguity or spread the mental image of the dramatic events and this relationship between the close-up and horror films is what prompted the researcher to identify the title of the search as follows:

 

Dramatic utilization of Close-Up in Horror Movies

The research is divided as follows:

The methodological fram

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Iconography of Textual Thresholds in Crime Film Scenarios
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It is not new to say that recent studies have tended to look at the margins of the texts in order to extract the information provided by the book to the recipient. The margins of the texts were defined in a number of terms, including the thresholds, and the margins of the text, etc. The difference was according to the researchers who dealt with the subject in research and inquiry. Therefore, all researchers assert that the texts must provide information even if it is propaganda for the text. Hence the importance of these texts emerged as they represent a scientific information material that encapsulates the body of the text as well as being a propaganda material that inspires the reader to read it. Hence for

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Recruitment of Arabic calligraphy in gold jewelry styles
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Search came (the employment of Arabic calligraphy in gold jewelry styles) four chapters, the first chapter of which dealt:A/research problem B/importance of research C/targets search D/ Define termsAs the aim of the research (to identify the employment of different forms of Arabic calligraphy on gold jewelry styles).It came in the second quarter (the theoretical framework and previous studies), some of the topics reviewed in which diversities researcher aesthetic and functional, and various uses that filled Arabic calligraphy.The third chapter outlining the researcher methodology and the research community, has a special form for the analysis of the samples are designed as form is offered on a number of experts in the field of jurisdicti

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Publication Date
Thu Dec 15 2022
Journal Name
Al-academy
Characteristics of costume design in children's theater performances
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Theatrical costume constitutes a peculiarity in the theatrical performance because of its ability to communicate and communicate with the rest of the visual elements of the show in highlighting the intellectual and dramatic values. Fashion developments in theatrical performance, the second: the design elements of costumes and their characteristics, the third, which includes research procedures, and the fourth, in which the research results and conclusions were presented, including:

  • The play (Happening on the Farm) is considered one of the plays with educational, educational and aesthetic goals, as it carried in its formats the features of simplicity and diversity of the visual formal connotations of the child.
  • The c

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Consider speech science in light of its purposes
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Considering the science of speech in the light of its purposes is an accurate scientific study that looks at it from its reality in which it originated, and its topic that it dealt with and its goals that it sought, and it follows its main course in the directions of approving the belief and inferring it, and repelling the objections to it, and this study comes to show the realism of the science of speech in its emergence Its subject and method, since its launch was from the reality of the Islamic nation and based on its intellectual needs, so its presence was necessary in the life of the Islamic nation because of its role in facing the challenges faced by the Islamic faith, and the dangers it was exposed to as a result of the intellectu

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Publication Date
Mon Nov 26 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Serum Zinc and Copper Changes in Male Infertility
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Objective: The aim of this study to detect the correlation between trace elements such as zinc, copper and
spermatogenesis, sperm viability and motility.
Methodology: Serum and semen samples were collected from one hundred twenty patients with age ranged (20-
50 years) attending the high institute for Embryo Research and Infertility Treatment/ Baghdad University, in
addition to thirty fertile males their age comparable to that of patients. The period of this study was from June
2004 until the end of October 2004.
Results: The result of routine seminal fluid analysis of all infertile males was divided according to WHO, (1999) limit
into four groups: Asthenospermia(A), Asthenoteratospermia(AT), Oligoasthenoteratospermi

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Publication Date
Thu Nov 13 2025
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Modified LASS Method Suggestion as an additional Penalty on Principal Components Estimation – with Application-
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This research deals with a shrinking method concernes with the principal components similar to that one which used in the multiple regression “Least Absolute Shrinkage and Selection: LASS”. The goal here is to make an uncorrelated linear combinations from only a subset of explanatory variables that may have a multicollinearity problem instead taking the whole number say, (K) of them. This shrinkage will force some coefficients to equal zero, after making some restriction on them by some "tuning parameter" say, (t) which balances the bias and variance amount from side, and doesn't exceed the acceptable percent explained variance of these components. This had been shown by MSE criterion in the regression case and the percent explained v

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Publication Date
Fri Feb 18 2022
Journal Name
Journal Of Blood Medicine
Circulating miR-126-3p and miR-423-5p Expression in de novo Adult Acute Myeloid Leukemia: Correlations with Response to Induction Therapy and the 2-Year Overall Survival
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Abstract Background: Acute myeloid leukemia (AML) results from sequential genetic alterations in a normal hematopoietic stem cell or its progenitors giving rise to an autonomous clone that dominates the bone marrow leading to marrow failure. MicroRNAs are short non-coding nucleic acid sequences that regulate post-transcriptional gene expression by base-pairing with their target mRNAs. MiRNAs can be secreted into extracellular fluids and carried to target cells by vesicles or bound to proteins. Intracellular and circulating miRNAs are believed to be useful markers in the diagnosis, prognosis, and treatment of various cancers. Practically, circulating miRNAs are more stable at room temperatures and extreme conditions. Purpose: This study aim

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of Blood Medicine
Circulating miR-126-3p and miR-423-5p Expression in de novo Adult Acute Myeloid Leukemia: Correlations with Response to Induction Therapy and the 2-Year Overall Survival
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The study aimed to compare the expression of miR-126-3p and miR-423-5p in patients and normal subjects, and correlate their expression with response to induction therapy. Circulating miR-126-3p and miR-423-5p were measured in the plasma of 43 adult AML patients and 35 age- and sex-matched controls by real time PCR. The foldchange in differential expression for each gene was calculated using the comparative cycle threshold (CT) method (also known as the 2−CT method). For statistical purposes, the fold change was calculated using DDCT (or 2–∆∆Ct) method to find the relative expression of miRNAs. The expression fold change of miR-126-3p was 1.73-fold increase in patients than controls (p= 0.010). The expression fold change of miR-423-5

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Alterations in some Physiological and Inflammatory Markers in Iron-Deficient Obese Adults in the Kurdistan Region, Iraq
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Background: Iron homeostasis is crucial to many physiological functions in the human body, such as cellular activity, erythropoiesis, and the innate immune response. Iron deficiency anemia may occur from obesity's ability to disturb iron homeostasis. Obesity may be seen as a pre-inflammatory condition with mild, ongoing systemic inflammation. Additionally, an increase in hepcidin levels by chronic inflammation causes iron insufficiency in obese people. For this reason, this current experiment is designed to investigate the iron profile and some hematological and inflammatory parameters in obese adults in the Kurdistan region-Iraq.

Subjects and Methods: The cross-sectional study w

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