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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
Wed Dec 01 2021
Journal Name
Gene Reports
The association between the genes LPL Ser447Ter, CMA1-1903A > G, FTO rs9939609 and obesity in the Rostov region from Russia
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Introduction: Due to the high prevalence of diseases associated with obesity. There are several factors, including the genetic factors, it is known that the genes Fat mass and obesity-associated FTO rs9939609, the lipoprotein lipase (LPL) Ser447Ter, and the chymase 1 (CMA1) -1903A > G are associated with lipoprotein metabolism. The aim of the present investigation was to study the association of the FTO, LPL, and CMA1 genes with obesity in the children and adolescents population of the Rostov region, Russia. Methods: In a case-control study involving 500 children and adolescents aged from 3 to 17 years, the association between the genetic polymorphisms of the FTO rs9939609, LPL Ser447Ter (rs328) and CMA1 -1903A > G (rs1800875) with the obes

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Hedges in Male and Female Language
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Hedging is a linguistic phenomenon used to convey interpersonal messages in spoken interaction. It is a communicative strategy which enables speakers to soften the force of utterances or moderate the assertive force of  utterances. It is resulted from different features such as uncertainty, doubt, tentativeness, ambiguity, neutrality, mitigation, and subjectivity. Hedging is used widely in  TV debates to make utterances more acceptable to the interlocutors. Hedges are expressions used to communicate the speaker's  weak commitment to information conveyed. The utterances in debates are often hedged because in an unhedged form  might sound threatening to the addressees, and, therefore, be likely to be rejected.

&

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Alaotaby defection speech in his Designation
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we conclude that Alaotaby in his Designation, with respect to defects in speech or speech pathology, he cited a number of terms function on speech defects in voice and accent like , Aphasia, Alokla, Alaay, Alramz, Alhasr, Alfadm,and Alaghop, and pointed to the sound stop as a result of an accident or a problem or the speech organ deny the will of the speech, which refers to the refrain defect in sound organic.
He also marked the disorders individual sound caused by the bug of sample and disability among individual like Alokla, node and aphasia - which hinders communication as well as other factors such as irregular sound product and not reporting to be into the future toward the Aljamjamah and whispering, and it can be said that he po

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Detecting Outliers In Multiple Linear Regression
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It is well-known that the existence of outliers in the data will adversely affect the efficiency of estimation and results of the current study. In this paper four methods will be studied to detect outliers for the multiple linear regression model in two cases :  first, in real data; and secondly,  after adding the outliers to data and the attempt to detect it. The study is conducted for samples with different sizes, and uses three measures for  comparing between these methods . These three measures are : the mask, dumping and standard error of the estimate.

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Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
Graduate Unemployment In Iraq , Problems , Solution
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There Are Many  Communities Suffering Of Unemployment Due To Has  Great Social And Economic Impact, As Well As The Psychological Effects Devastating And Serious And That May Threaten States  With Collapse And  Leading Human Displacement And Loss And Crime, And Often Derive Unemployed People To Practice  Bad Habits Such As Gambling, Alcohol And Drug Abuse To Escape From Their Reality To Their Concerns And Problems.

It Should Be Noted, That The Largest Percentage Of Unemployment In Developing Societies Represented By The Educated Class Of University Graduates, And This Is Something Painful.

The Unemployed Know That (Each Capable Of Working And Who Want To Look For And Accept Prevailing Bricks) Is Th

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Publication Date
Mon Mar 11 2019
Journal Name
Baghdad Science Journal
A Spectral, Optical, Microscopic Study, Synthesis and Characterization of PVC Films Containing Schiff Base Complexes
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In this work, synthesis of conducting polymeric films namely, PVC thin films was carried out containing Schiff base (L) with Cu2+, Cr3+, Ni2+, Co2+, in addition to inspecting the possibilities of measuring energy gap values of PVC-L-M with variety metal ions. These new polymeric films (PVC-L-M) were characterized by FTIR spectrophotometry, energy gap and surface morphology. The optical data recorded that the band gap values are influenced by the type of metals. All modified films have a red shift in optical properties in the ultraviolet region. The PVC-L-Co(II) was the lowest value of the optical band gap, 3.1 eV.

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
A Spotlight on the Experience of E-learning as a Learning Method for the Undergraduate Pediatric Nursing Students in Iraq during the COVID-19 Pandemic
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    The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Features of misleading thought in Quranic discourse and methods of confronting it
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Research summary

The Quranic discourse focused on a lot of vocabularies that carry goals that help man to acquire good, according to a methodology relies on adopting lofty ideas and values. The individual towards society, and the responsibility of society towards the individual. In our present age, the Muslim individual lives in a state of confrontation with deviant ideas, which unfortunately possess the means that make their impact great on society. The study concluded that the Holy Quran contains indicators and determinants of misguided and deviant thought, Which must be avoided because of the seriousness of its effects. Religion, in its general sense, represents a culture that transcends the limits of human ins

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Publication Date
Thu Mar 30 2006
Journal Name
College Of Islamic Sciences
Grammarians’ opinions on stopping and tilting in Al-Kanz by Al-Wasiti
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Praise be to God, and may blessings and peace be upon our master and Prophet Muhammad and those who follow him, and may God be pleased with him

Taha is my guardian and whoever follows their path until the Day of Judgment. And after... The book (The Treasure in the Ten Recitations), written by Abu Muhammad Abdullah bin Abd al-Wasiti, who died in the year 710 AH, is considered one of the important books in recitations: because it included the universal custom that it contained in the books Al-Taysir by Al-Dani and Al-Irshad by Al-Falanisi, as the first of them was specialized.

Satisfy the second with the ten readings

May God bless my time, through His grace and generosity, to achieve this treasure and to publish it

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Publication Date
Thu Apr 17 2008
Journal Name
Anbar Journal Of Agricultural Sciences 6 (2)‏
Influence of foliar sprays with Copper and Zinc on the resistance of citrus rootstocks to gumosis caused by Phytophthora citropthora. ‏
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