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
Because it is obligatory for every Muslim to pay attention to the jurisprudence of his religion in order to achieve goodness thereby
He is guided to the paths of light.
One of the most important topics of Islamic jurisprudence is marriage. Because it relates to the life of every member of society, the engagement is one of the prerequisites for marriage, and whatever is related to what is important is important. It also contains many matters and details, so we wanted to write a study in it that understands its tasks so that the Muslim is aware of his religion.
And let him stay away from situations and customs that contradict our true religion. We have adopted approved books that are widely circulated among the majo
... Show MoreThe research shows that the visual image plays an important role when Farzdaq in the issue of aesthetic perception, it enables him to feel a sense of artistic and mental perception to raise astonishment and admiration through his ability to link the optics through the suggestive image to carry us to a new vision imagined full of visual images.
Prof.Dr. Yassin Khudair
Baghdad University
Faculty of Islamic Sciences
Department of Fundamentals of Religion
Cities have witnessed great changes since the planning of the first cities. This is due to the increase in population and problems in services that affect urban security. As such, urban security is directed and affected by the nature of city planning and the types of services. Besides, the kind of services plays an imminent place in providing urban security at all levels. Other factors that influence urban security can be limited to the increase of population, economic and social changes. This leads to losing urban control. This study will explore the historical chronology to identify weaknesses in urban planning since its dawn and reaching solutions to protect urban security. The importance of the research lies in achieving urban securi
... Show MoreDomestic Technique in Batik Art
This research deals with dialogic submission as one of the most important deliberative topics in the process of linguistic communication between the two sides of the discourse, and therefore we find in this research its concept among the ancient Arabs of grammarians, rhetoric and fundamentalists, and we started with Western linguists as a result of their knowledge of the philosophy of language, and this research was satisfied with the principle of cooperation that came By Grace as the founder of this modern deliberative topic with an attempt to monitor this principle in the prophetic stories and the susceptibility of the stories to this kind of implicit communication, as the prophetic stories included multiple deliberative dimensions of
... Show MoreBackground: 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
... Show MoreAbstract
The study discussed three areas in strategic thinking, namely, (patterns elements, outcomes) , this study aimed to measure extent to which strategic leaders have the type or types of patterns of strategic thinking, and measure the extent of their use of the elements of strategic thinking, and measurement of strategic thinking outcomes for managers at various levels , And to know the relationship between the modes of strategic thinking, elements and outcomes in organizations. the study included five banks and four hospitals and four colleges and universities, has been a research sample consisted of 168 individuals, distributed in positions (Director General , Director of Directorate , Director of
... Show MoreOne of the most important problems in tablet process is to control the flow of the catalyst through the hopper; Controlling the flow can be done either by changing the size of particles or added the different lubricant (stearic acid, starch, graphite) or blending of different lubricants. The study showed that we can control (increase or decrease) on the flow of the catalyst through the hopper by blending different lubricants for the constant percentage. The flow increasing when particles size (0.6 mm) and then decrease with or without lubricants, no effect on flow when particles size lower than (0.2 mm) with use that lubricants, and good flow on (0.4 mm) when use stearic acid and starch.