Concurrently with the technological development that the world is witnessing the crime of money laundering to evolve faster and with multiple methods and its economic, political and social impacts raised increasingly. And for phenomenon dangerous the international community in recent years is keen to be considered combating money laundering as a general indication whereby verification of the international response the stats and its banks and financial institutions with international requirements mandated in this aspect, so the increasing interest the governments of countries in the laws and procedures that contribute to the reduction of the phenomenon of money laundering and avoid legislation economy and the banking and financial sectors, the negative results that can be exposed. The research aims to identify the phenomenon of money laundering and the statement of stages and methods and patterns of criminal and sources of funds, and the statement of the procedures followed in the banks to reduce this phenomenon, as well as to identify the role of control and administrative authorities and the statement of the supervisory role of the Central Bank and its importance as a supervisory and control the banks and compliance in commitment to those procedures set forth by the International Organization recommendations (FATF Financial Action Task Force on Money Laundering- ) and confirmed by the law No. (93) for the year 2004 to combat money laundering operations. The research aims to identify as well as the International Standards Organization (FATF) recommendations concerning the obligations of financial institutions.In order to achieve the goal of the research, engaged the a researcher earlier studies and books and resources related to the subject exposed the theoretical side, the practical side has included the preparation of a series of questions based on the anti-money international standards laundering law materials, have included a sample search (Rasheed Bank, Rafidain Bank, Bank Iraqi Middle East Investment Bank of Baghdad). With the development of a proposed program to audit procedures to reduce the phenomenon of money laundering in the Iraqi commercial banks.The research has reached a number of conclusions and recommendations that have been developed in the light of its contribution to the development of audit procedures to reduce the phenomenon of money laundering in commercial banks, to activate the role of the internal control systems and activation procedures to identify the customer and knowledge of his activities and the adoption of anti-money laundering policy based on Iraqi law No. (93) of the combating money laundering for the year 2004 as well as the international Standards Organization FATF and find ways that enable the combating money laundering and avoid its negative effects on financial institutions and thus the country's economy.
The effects of T-shaped fins on the improvement of phase change materials (PCM) melting are numerically investigated in vertical triple-tube storage containment. The PCM is held in the middle pipe of a triple-pipe heat exchanger while the heat transfer fluid flows through the internal and external pipes. The dimension effects of the T-shaped fins on the melting process of the PCM are investigated to determine the optimum case. Results indicate that while using T-shaped fins improves the melting performance of the PCM, the improvement potential is mainly governed by the fin’s body rather than the head. Hence, the proposed T-shaped fin did not noticeably improve melting at the bottom of the PCM domain; additionally, a flat fin is ad
... Show MoreGas and downhole water sink assisted gravity drainage (GDWS-AGD) is a promising gas-based enhanced oil recovery (EOR) process applicable for reservoirs associated with infinite aquifers. However, it can be costly to implement because it typically involves the drilling of multiple vertical gas-injection wells. The drilling and well-completion costs can be substantially reduced by using additional completions for gas injection in the oil production wells through the annulus positioned at the top of the reservoir. Multi-completion-GDWS-AGD (MC-GDWS-AGD) can be configured to include separate completions for gas injection, oil, and water production in individual wells. This study simulates
Diazotization reaction between quinolin-2-ol and (2-chloro-1-(4-(N-(5-methylisoxazol-3-yl)sulfamoyl)phenyl)-2l4-diazyn-1-ium was carried out resulting in ligand-HL, this in turn reacted with the next metal ions (Ni2+, Pt4+, Pd2+, and Mn2+) forming stable complexes with unique geometries such as (tetrahedral for both Ni2+ and Mn2+, octahedral for Pt4+ and square planer for Pd2+ ). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, fourier transfer proved the formation of azo group and the coordination with metal ion through it. Pyrolysis (TGA &
... Show MoreCommunicative-based textbooks are developed and disseminated throughout the country.
However, it is difficult for teachers who themselves have learnt English through the traditional
approaches to suddenly be familiar with CLT (Communicative Language Teaching) principles
and teach communicatively. Therefore, many teachers remain somewhat confused about what
exactly CLT is and others familiar with CLT but unable to achieve communicative classroom
teaching. Consequently, those teachers need to be introduced to the CLT principles and they need
training in how to put CLT principles into practice. Accordingly, this study aims to find out the
effect of combining video lectures and Kolb experiential learning on EFL student-t
This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended
... Show MoreMost dental works require a diagnostic impression; alginate is contemplated as the most popular material used for this purpose. Titanium dioxide nanoparticles show evidence of antimicrobial activity in the recent era, for this purpose, this study aimed to evaluate the effect of adding Titanium dioxide nanoparticles on antimicrobial activity and surface detail reproduction of alginate impression material. Materials and methods: Titanium dioxide nanoparticles (purity = 99%, size= 20nm) was added to alginate at three different concentrations (2%, 3% and 5%). 84 samples were prepared in total. Samples were tested for antimicrobial activity using a disc diffusion test, and surface detail reproduction was done using (ISO 21563:2021). One-way A
... Show More4-chloro and 4- nitro substituted phenol and aniline incorporated to a carboxylic group of naproxen a well-known non-steroidal anti-inflammatory drug (NSAID) to increase bulkiness were synthesized for evaluation as a potential anti-inflammatory agents with expected COX-2 selectivity. In vivo acute anti-inflammatory activity of these compounds (I-IV) was evaluated in rats using egg-white induced edema model of inflammation in a dose equivalent to (2.5 mg/Kg) of naproxen. All tested compounds produced a significant reduction in paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, compounds I and IV might show higher effect comparable to that of naproxen and to that of compounds II & III whic
... Show MoreIn this research, nanofibers have been prepared by using an electrospinning method. Three types of polymer (PVA, VC, PMMA) have been used with different concentration. The applied voltage and the gap length were changed. It was observed that VC is the best polymer than the other types of polymers.
Abstract: In this research, nanofibers have been prepared by using an electrospinning method. Three types of polymer (PVA, VC, PMMA) have been used with different concentration. The applied voltage and the gap length were changed. It was observed that VC is the best polymer than the other types of polymers.