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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
Fri Jun 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption Kinetic and Isotherms Studies of Thiophene Removal from Model Fuel on Activated Carbon Supported Copper Oxide
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In the present study, activated carbon supported metal oxides was prepared for thiophene removal from model fuel (Thiophene in n-hexane) using adsorptive desulfurization technique. Commercial activated carbon was loaded individually with copper oxide in the form of Cu2O/AC. A comparison of the kinetic and isotherm models of the sorption of thiophene from model fuel was made at different operating conditions including adsorbent dose, initial thiophene concentration and contact time. Various adsorption rate constants and isotherm parameters were calculated. Results indicated that the desulfurization was enhanced when copper was loaded onto activated carbon surface. The highest desulfurization percent for Cu2O/AC and o

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Publication Date
Sat Aug 04 2012
Journal Name
University Of Thi-qar Journal
Prediction of Ultimate Soil Bearing Capacity for Shallow Strip Foundation on Sandy Soils by Using (ANN) Techniqu
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Bearing capacity of soil is an important factor in designing shallow foundations. It is directly related to foundation dimensions and consequently its performance. The calculations for obtaining the bearing capacity of a soil needs many varying parameters, for example soil type, depth of foundation, unit weight of soil, etc. which makes these calculation very variable–parameter dependent. This paper presents the results of comparison between the theoretical equation stated by Terzaghi and the Artificial Neural Networks (ANN) technique to estimate the ultimate bearing capacity of the strip shallow footing on sandy soils. The results show a very good agreement between the theoretical solution and the ANN technique. Results revealed that us

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Publication Date
Fri Jun 29 2012
Journal Name
Synthesis And Characterization Of Metal Complexes With Ligands Containing A Hetero (n) Atom And (hydroxyl Or Carboxyl) Group
Synthesis and Characterization of metal complexes with ligands containing ahetero (N) atom and (hydroxyl or carboxyl) group
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M(II) Ions using amino acid L- proline as a primary ligand and either Nicotinamide or 8- hydroxyqinoline as secondary ligand, respectively: a. The mixed ligand complexes of composition,[M(pro)2(na)2]. b. The mixed ligand complexes of composition , Na[M(pro)2(Q)]. Where proline (C5H9NO2) symbolized as pro H , Nicotinamide (C6H6N2O) symbolized as (NA) , 8- hydroxyqinoline, (C9H7NO2) symbolized as (8-HQ). The ligands and the metal chlorides were brought into reaction at room temperature (37ºc) in ethanol as solvent .The reaction required the following molar ratios [(1:2:2) metal:2NA:2pro-] and [(1:1:2) metal:Q:2pro-] with M+2 ions, where M = [Mn (II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and pd(II)]. Products were found to be solid crystall

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Publication Date
Wed Jan 17 2018
Journal Name
Journal Of Engineering And Applied Sciences
PREPARATION, CHARACTERIZATION AND THERMAL ANALYSIS OF POLYMERIC BLEND NANOCOMPOSITES BASED ON PVA-PVPPEGDOPED WITH ZINC OXIDE NANOPARTICLES
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Publication Date
Wed Sep 08 2021
Journal Name
Egyptian Journal Of Chemistry
Synthesis And Characterization Of Metal(II) Complexes With Azo Dye Ligand And Their Industrial And Biological Applications
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Azo ligand 4-((2-hydroxy-3,5-dimethylphenyl)diazenyl) benzoic acid was synthesized from 4-aminobenzoic acid and 2,4- dimethylphenol. Azo dye compounds have been characterized by different techniques (1H-NMR, UV-Vis and FT-IR). Metal chelates of (ZnII, CdII and HgII) have been synthesized with azo ligand (L). Produced compounds have been identified by using spectral studies, elemental analysis(C.H.N.) and conductivity. Produced metal chelates were studied using mole ratio as well sequences contrast types. Rate of concentration(1×10-4-3×10-4 Mole/L) sequence Beer's law. Compound solutions have been noticed height molar absorptivity. The addendum of ligand and compounds has applied as disperse dyes on cotton fabrics for antibacterial activit

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Publication Date
Fri Jan 24 2020
Journal Name
Petroleum And Coal
Evaluation of Geomechanical Properties for Tight Reservoir Using Uniaxial Compressive Test, Ultrasonic Test, and Well Logs Data
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Tight reservoirs have attracted the interest of the oil industry in recent years according to its significant impact on the global oil product. Several challenges are present when producing from these reservoirs due to its low to extra low permeability and very narrow pore throat radius. Development strategy selection for these reservoirs such as horizontal well placement, hydraulic fracture design, well completion, and smart production program, wellbore stability all need accurate characterizations of geomechanical parameters for these reservoirs. Geomechanical properties, including uniaxial compressive strength (UCS), static Young’s modulus (Es), and Poisson’s ratio (υs), were measured experimentally using both static and dynamic met

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Publication Date
Wed Apr 11 2012
Journal Name
Diyala Journal For Pure Sciences
Synthesis and Characterization of 3-(4-Antipyrene azo)-4-amino benzoic acid Complexes with Selected Metal Ions
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Coupling reaction of 4-amino antipyrene with 4-amino benzoic acid gave bidentate azo ligand. The prepared ligand was identified by Microelemental Analysis, 1HNMR, FT-IR and UV-Vis spectroscopic techniques. Treatment of the prepared ligand with the following metal ions (CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2]Cl2 . The prepared complexes were characterized using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by (Mohr method). The nature of the complexes formed were studied following the mol

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives,
Phenotypic, genotypic correlation and path coefficient for severaltraits of maize under watered and water stress (agronomic traits)
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Scopus (2)
Scopus
Publication Date
Wed Nov 02 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Synthesis, Spectroscopic and Adsorption Studies of Cobalt (II) Complex for a ligand β-enaminone Derived from Sulfamethoxazole
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This paper concerns is the preparation and characterization of a bidentate ligand [4-(5,5- dimethyl-3-oxocyclohex-1-enylamino)-N-(5-methylisoxazol-3-yl) benzene sulfonamide]. The ligand was prepared from fusing of sulfamethoxazole and dimedone at (140) ºC for half hour. The complex was prepared by refluxing the ligand with a bivalent cobalt ion using ethanol as a solvent. The prepared ligand and complex were identified using Spectroscopic methods. The proposed tetrahedral geometry around the metal ions studied were concluded from these measurements. Both molar ratio and continuous variation method were studied to determine metal to ligand ratio (M:L). The M to L ratio was found to be (1:1). The adsorption of cobalt complex was carried out

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Publication Date
Mon Nov 05 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Aqueous and Ethanolic Extraction for Coriander Seeds, Leaves and Stems and Studying their Antibacterial Activity
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Objective: To evaluate two kinds of extraction (aqueous and ethanolic) for coriander using seeds, leaves and stems and
studying their antibacterial activity against nine different microorganisms.
Methodology: Coriander was selected to carry out this study. Seeds, leaves and stems were collected from local markets in
Baghdad then dried in shade for at least 10 days and grinded to fine powder. Aqueous hot extracts for 1hr. at (50
c) and
cold extracts for 24 hrs at (4
c) were performed by using seeds, leaves and stems then studied antibacterial effect against
nine different microorganisms by using well diffusion technique. Cold aqueous extracts of coriander seeds for 48 hrs. and
72 hrs and ethanolic extraction

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