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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
Thu Aug 01 2019
Journal Name
International Journal Of Research - Granthaalayah
MULTIPLE MIXING RATIOS OF GAMMA RAY TRANSITIONS FROM 𝟔𝟎𝐍𝐝 𝟏𝟒𝟐− 𝟏𝟓𝟎 (𝐧, 𝐧 ˊ𝛄) 𝟔𝟎𝐍𝐝 𝟏𝟒𝟐− 𝟏𝟓𝟎 REACTION USING 𝒂𝟐- RATIO METHOD
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In the current work, the mixing ratios ( 𝛿 ) of gamma transitions were calculated from energy levels in the isotopes neodymium 60𝑁𝑎 142−150 populated in the 60Nd 142− 150 (n, n ˊγ) 60Nd 142− 150 using the 𝑎2 ratio method. We used the experimental coefficient (𝑎2 ) for two γ-transitions from the initial state itself, the statistical tensor 𝜌2(𝐽𝑖), associated with factor 𝑎2 , would be the same for the two transitions. The results obtained are in good agreement or within the experimental error with -those previously published. And existing contradictions resulting from inaccuracies in the empirical results of previous work. The current results confirm that the , 𝑎2 − method is used to calculate th

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Publication Date
Wed Jul 30 2025
Journal Name
Iraqi Journal Of Science
Synthesis, Spectral Characterization, DNA Cleavage, and Antioxidant Properties of Metal Complexes with a Novel Schiff Base Ligand Derived from 4-Chlorobenzoic Acid
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A novel Schiff base ligand (DBC) synthesized from 4-chlorobenzoic acid, along with its Cu (II) and Co (II) complexes, was prepared and characterized using FT-IR, 1H and 13C-NMR, UV-Vis spectroscopy, as well as magnetic and conductivity measurements. Based on this, a tetrahedral structure of [M(DBC)Cl2] was proposed for the complexes. Antioxidant activity of the compounds was assessed and compared to ascorbic acid, revealing that the copper complex exhibited superior antioxidant properties compared to the cobalt complex and the ligand. Furthermore, the antibiofilm potential of the copper and cobalt complexes was assessed against five clinically relevant bacterial species (P.aeruginosa, E.coli, K.pneumoniae, S.aureus and S.typhi) usin

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Nanomaterials
Comparative Studies on Thermal Performance of Conic Cut Twist Tape Inserts with SiO<sub>2</sub>and TiO<sub>2</sub>Nanofluids
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This paper presents a comparison study on thermal performance conic cut twist tape inserts in laminar flow of nanofluids through a constant heat fluxed tube. Three tape configurations, namely, quadrant cut twisted tape (QCT), parabolic half cut twisted tape (PCT), and triangular cut twisted (VCT) of twist ratioy= 2.93 and cut depthde= 0.5 cm were used with 1% and 2% volume concentration of SiO2/water and TiO

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Removal of Cu2+, Pb2+ , And Ni 2+ Ions From Simulated Waste Water By Ion Exchange Method On Zeolite And Purolite C105 Resin
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The removal of heavy metal ions from wastewater by ion exchange resins ( zeolite and purolite C105), was investigated. The adsorption process, which is pH dependent, shows maximum removal of metal ions at pH 6 and 7 for zeolite and purolite C105 for initial metal ion
concentrations of 50-250 mg/l, with resin dose of 0.25-3 g. The maximum ion exchange capacity was found to be 9.74, 9.23 and 9.71 mg/g for Cu2+, Pb2+, and Ni2+ on zeolite respectively, while on purolite C105 the maximum ion exchange capacity was found to be 9.64 ,8.73 and 9.39 for Cu2+, Pb2+, and Ni2+ respectively. The maximum removal was 97-98% for Cu2+ and Ni2+ and 92- 93% for Pb2+ on zeolite, while it was 93-94% for Cu2+, 96-97% for Ni2+, and 87-88% for Pb2+ on puroli

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Publication Date
Sat Jan 01 2022
Journal Name
Ssrn Electronic Journal
Developing a Predictive Model and Multi-Objective Optimization of a Photovoltaic/Thermal System Based on Energy and Exergy Analysis Using Response Surface Methodology
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Publication Date
Fri Jan 01 2021
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
BotDetectorFW: an optimized botnet detection framework based on five features-distance measures supported by comparisons of four machine learning classifiers using CICIDS2017 dataset
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<p><span>A Botnet is one of many attacks that can execute malicious tasks and develop continuously. Therefore, current research introduces a comparison framework, called BotDetectorFW, with classification and complexity improvements for the detection of Botnet attack using CICIDS2017 dataset. It is a free online dataset consist of several attacks with high-dimensions features. The process of feature selection is a significant step to obtain the least features by eliminating irrelated features and consequently reduces the detection time. This process implemented inside BotDetectorFW using two steps; data clustering and five distance measure formulas (cosine, dice, driver &amp; kroeber, overlap, and pearson correlation

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Publication Date
Thu Feb 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Qualitative and Quantitative Estimation or Chemical Constituents from Leaves and Roots of Iraqi Agave Attenuata by GC-MS and RP-HPLC(Conference Paper) #
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This research concentrate on cultivated Iraqi Agave attenuata dried leaves and roots, because of little studies on this plant especially on the root that lead to the eager of study and comparison of phytochemical constituents between leaves and root. Extraction of bioactive constituents was carried out using several solvents with increasing polarity (n-hexane, ethyl acetate and methanol) by soxhlet apparatus. Steroidal saponins in Agave genus is well documented in many species, lightening the minds in this research on extraction method which is specific for steroidal saponins. Phytochemical screening was done by GC/MS for n-hexane fraction, qualitative and quantitative estimation of several bioactive constituents (caffe

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Publication Date
Sat Sep 28 2019
Journal Name
Asian Journal Of Chemistry
Preparation, Spectroscopic Characterization and Theoretical Studies of Transition Metal Complexes with 1-[(2-(1H-indol-3-yl)ethylimino)methyl]naphthalene-2-ol Ligand
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A new Schiff base [1-((2-(1H-indol-3-yl)ethylimino)methyl)naphthalene-2-ol] (HL) has been synthesized by condensing (2-hydroxy-1-naphthaldehyde) with (2-(1H-indol-3-yl)ethylamine). In turn, its transition metal complexes were prepared having the general formula; [Pt(IV)Cl2(L)2], [Re(V)Cl2(L)2]Cl and [Pd(L)2], 2K[M(II)Cl2(L)2] where M(II) = Co, Ni, Cu] are reported. Ligand as well as metal complexes are characterized by spectroscopic techniques such as FT-IR, UV-visible, 13C & 1H NMR, mass, elemental analysis. The results suggested that the ligand behaves like a bidentate ligand for all the synthesized complexes. On the other hand, theoretical studies of the ligand as well its metal complexes were conducted at gas phase using Hyp

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Publication Date
Tue Mar 19 2024
Journal Name
Baghdad Science Journal
Synthesis, Spectroscopic, and Characterization of Novel Nano Sized Mannich Base Complexes with Pt (IV) and Au (III) Ions and Assessing Their Antioxidants Activity
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في هذا البحث تم تحضير المركبات المعدنية النانوية الجديدة لأيونات البلاتين 4+و الذهب 3+ مع ليكاند قاعدة مانخ جديد مشتق من السيبروفلوكساسين بطريقة الموجات فوق الصوتية. تم تشخيص المعقدات النانوية والليكاند الجديد بأستخدام  تقنيات فيزيائية و كيميائية مختلفة مثل أطياف الاشعة تحت الحمراء، حيود الاشعة السينية ، المجهر الالكتروني الماسح ، المجهر الالكتروني النافذ و مجهر القوة الذرية.  تم تحديد نشاط مضادات الأك

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
A Mathematical Model of a Thermally Activated Roof (TAR) Cooling System Using a Simplified RC-Thermal Model with Time Dependent Supply Water Temperature
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This paper presents a computer simulation model of a thermally activated roof (TAR) to cool a room using cool water from a wet cooling tower. Modeling was achieved using a simplified 1-D resistance-capacitance thermal network (RC model) for an infinite slab. Heat transfer from the cooling pipe network was treated as 2-D heat flow. Only a limited number of nodes were required to obtain reliable results. The use of 6th order RC-thermal model produced a set of ordinary differential equations that were solved using MATLAB - R2012a. The computer program was written to cover all possible initial conditions, material properties, TAR system geometry and hourly solar radiation. The cool water supply was considered time

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