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
Background: The aim of this study was to measure the radiopacity (RO) of modified microhybrid composite resins by adding 2 types of nanofillers (Zinc Oxide and Calcium Carbonate) in two concentrations 3% and 5% and comparing them to unmodified microhybrid composite resins and to nanofilled composite resin. Materials and Methods: Two types of composite resin were used (Microhybrid composite MH Quadrent anterior shine and Nanofilled composite resin Filtek Z350 XT), for each tested group five disk-shaped specimens (1-mm-thick and 15 mm diameter) were fabricated. The material samples were radiographed together with the aluminum step wedge. The density of the specimens was determined with a transmission densitometer and was expressed in term of
... Show MoreIn this paper, we investigate and study quantum theoretical of quark-gluon interaction modeling in QGP matter formatted. In theoretical modeling, we can use a flavor number, strength coupling, critical energy Tc = 190 MeV, system energy (400-650)MeV, fugacity of quark and gluon, and photon energy in range of 1-10 GeV parameter to calculation and investigation spectrum of photon rate. We calculation and study the photon rate produced through bremsstrahlung processes from the stable QGP matter. The photon rate production from cg → dgy systems at bremsstrahlung processes are found to be increased with increased fugacity, decreased strength coupling, decreased the photons energy and temperature of system. The photons rate in cg → dgy is inc
... Show MoreBackground: - Carcinoma of the lung has became the most common type of cancer since 1985 & the most common cause of cancer death in both males & females.
Aim of study: - To assess the diagnostic accuracy of bronchial wash cytology & application of immunocytochemical methods, using two tumor markers (low molecular weight cytokeratin & epithelial membrane antigen) for more accurate & precise diagnosis of lung tumors.
Patients, materials and methods: - Fifty fifes suspected lung cancer cases according to their clinicoradiological examinations were included in this study.
Bronchial wash cytology was performed for all the 55 patients. Smears were stained by conventional cytological stain i
leishmaniasis is a disease of global concern, Leishmania types and distribution rates vary from country to another. For visceral leishmaniasis serum samples were examined by the kala-azar dipstick rapid test. Meanwhile smears were taken from lesions, air dried, fixed and Leishman stained then microscopically examined for amstigote stage in cutaneous leishmaniasis. From April 2014 to April 2015, 150 samples for cutaneous leishmaniasis (CL) and 108 serum sample for visceral leishmaniasis (VL) from in and out patients in Pediatric, Azadi Teaching and Kirkuk General Hospitals were examined. The incidence of visceral leishmaniasis was very low (2.7%) comparing to that in cutaneous leishmaniasis (64.6%). No significant differenc
... Show MoreRecently The problem of desertification and vegetation cover degradation become an environmental global challenge. This problem could be summarized as as the land cover changes. In this paper, the area of Al- Muthana in the south of Iraq will be consider as one of Semi-arid lands. For this purpose, the Ladsat-8 images can be used with 15 m in spatial resolution. In order to over Achieve the work, many important ground truth data must be collected such as, rain precipitation, temperature distribution over the seasons, the DEM of the region, and the soil texture characteristics. The extracted data from this project are tables, 2-D figures, and GIS maps represent the distributions of vegetation areas, evaporation / precipitation, river levels
... Show MoreBackground: Cross contamination of dental appliances in the dental clinics and laboratories may potentially be a health hazard to the dental team and the patient. This study aimed to evaluate bacterial contamination of acrylic complete denture as received from dental laboratory before delivery to the patient, and then to evaluate the effectiveness of disinfection with 2% chlorhexidine and Kin denture cleaner tablet. Materials and methods: 45 newly made upper complete dentures undergone biaacterial examination for contamination before delivered to the patient. Samples were examined in two stages, first after finishing and polishing; when collected from the laboratory and before inserting to the patient mouth, second; after the samples were
... Show MoreIn this paper, an experimental study of the thermal performance for hybrid solar air conditioning system was carried out, to investigate system suitability for the hot climate in Iraq. The system consists of vapor compression unit combined with evacuated tube solar collector and liquid storage tank. A three-way valve was installed after the compressor to control the direction flow of the refrigerant, either to the storage tank or directly to the condenser. The performance parameters were collected by data logger to display and record in the computer by using LabVIEW software. The results show that the average coefficient of performance of hybrid solar air conditioning system (R=1) was about 2.42 to 2.77 and the average p
... Show MoreIn this present paper, an experimental study of some plasma characteristics in dielectric barrier discharge (DBD) system using several variables, such as different frequencies and using two different electrodes metals(aluminium (Al) and copper (Cu)), is represented. The discharge plasma was produced by an AC power supply source of 6 and 7 kHz frequencies for the nitrogen gas spectrum and for two different electrodes metals(Al and Cu). Optical emission spectrometer was used to study plasma properties (such as electron temperature ( ), electron number density ( ), Debye length ( ), and plasma frequency ( )). In addition, images were analysed for the plasma emission intensity at atmospheric air pressure.
The present study included the collection of fresh samples of species of genus Oxalis and examined the anatomical characteristics of the stem, scape, petiole, leaf and pedicel