Preferred Language
Articles
/
jpgiafs-493
Integration of internal audit and external audit and its impact on combating money laundering
...Show More Authors

Financial institutions, including banks, remain a major target for money launderers in order to transfer illegal funds to legitimate funds through limited internal audit procedures and external auditing.

The study is a study of the operations of money laundering and what can be done by the verification efforts when integrated in the fight against them, by analyzing the level of cooperative relationship and communication between them. To achieve the objectives of the study, a questionnaire prepared for this purpose was distributed to an appropriate sample of (60) auditors of the internal audit staff of the Central Bank of Iraq and the external auditors working in the Federal control foundation Accordingly , appropriate methods were used to collect and analyze the data. The study concluded that the level of cooperative relationship and communication between the internal auditor and the external auditor in combating money laundering operations was not as required and as required by international auditing standards. The study came out with a set of recommendations, the most important of which was the necessity of ensuring cooperation and coordination between internal auditing and external auditing in combating money laundering

View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Open Biology
Structure and in silico simulations of a cold-active esterase reveals its prime cold-adaptation mechanism
...Show More Authors

Here we determined the structure of a cold active family IV esterase (EstN7) cloned from Bacillus cohnii strain N1. EstN7 is a dimer with a classical α/β hydrolase fold. It has an acidic surface that is thought to play a role in cold-adaption by retaining solvation under changed water solvent entropy at lower temperatures. The conformation of the functionally important cap region is significantly different to EstN7's closest relatives, forming a bridge-like structure with reduced helical content providing greater access to the active site through more than one substrate access tunnel. However, dynamics do not appear to play a major role in cold adaption. Molecular dyn

... Show More
View Publication
Scopus (13)
Scopus
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Eco-Friendly Synthesized of CuO Nanoparticles Using Anchusa strigosa L. Flowers and Study its Adsorption Activity
...Show More Authors

            Environmentally friendly copper oxide nanoparticles (CuO NPs) were prepared with a green synthesis route via Anchusa strigosa L.  Flowers extract. These nanoparticles were further characterized by FTIR, XRD and SEM techniques. Removing of Gongo red from water was applied successfully by using synthesized CuO NPs which used as an adsorbent material. It was validated that the CuO NPs eliminate Congo red by means of adsorption, and the best efficiency of adsorption was gained at pH (3). The maximum adsorption capacity of CuO NPs for Congo red was observed at (35) mg/g. The equilibrium information for adsorption have been outfitted to the Langmuir, Freundlich, Temkin and Halsey adsorption isot

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
DETERMINATION OF ADVANCED OXIDATIVE PROTEIN PRODUCTS LEVELS AND ITS CORRELATION WITH INFLAMMATION IN DIABETIC FOOT PATIENTS
...Show More Authors

protein oxidation through oxidative stress, which represents the overall status of the protein in the cell/tissue. Due to their increased levels of AOPPs were reported during T2DM. The aim of this study was to assess AOPP level in T2DM subjects with foot ulcer (DFU) and explore its correlation with infection. Type 2 diabetic patients (n=108) and healthy subjects (n=25) were enrolled in this study. The T2DM group was subdivided to diabetic patients without complications (n=25) and eighty-three (83) of them have diabetic foot. They were sub- grouped into two groups according to presence Osteomyelitis and abscess, and in reliance on medical analysis of WBC count and CRP. Group of diabetic without superficial or deep ulcer and no osteomyelitis

... Show More
Scopus (2)
Scopus
Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Green synthesis of CdS:Sn NPs by Starch as a Covering Agent and Studying its Physical Properties
...Show More Authors

The aim of this research is to employ starch as a stabilizing and reducing agent in the production of CdS nanoparticles with less environmental risk, easy scaling, stability, economical feasibility, and suitability for large-scale production. Nanoparticles of CdS have been successfully produced by employing starch as a reducing agent in a simple green synthesis technique and then doped with Sn in certain proportions (1%, 2%, 3%, 4%, and 5%).According to the XRD data, the samples were crystallized in a hexagonal pattern, because the average crystal size of pure CdS is 5.6nm and fluctuates in response to the changes in doping concentration 1, 2, 3, 4, 5 %wt Sn, to become   4.8, 3.9, 11.5, 13.1, 9.3 nm respectively. An increase in crystal

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Valuation of consumer purchasing behavior over the internet And its relation to personal variables: / exploratory research
...Show More Authors

The objective of the research was to evaluate consumer purchasing behavior through the Internet, such as consumer behavior, reasons for buying online, purchasing advantages over the Internet, personal variables (gender, age, marital status, education level, income, and income and job type). The questionnaire was adopted as a main tool in the survey of the views of a sample of consumers in Baghdad governorate (100) people and analyzed their answers using the statistical program SPSS in calculating the mean and standard deviation Centigrade, correlation coefficient (R) and test ( ). The main findings of the research were:

  1. There is a positive and positive relationship between consumer purchasing behavior via the Internet and

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Formal questioning and its representations in the design of contemporary residential rooms for children with autism
...Show More Authors

The formal investigation of the interior spaces of the residential bedrooms for children with autism is one of the basic tasks that should be known by the interior designer. Achieving an atmosphere compatible with his health condition, which contributes to generating a sense of spatial intimacy through the design dimension provided by the interior designer and his tireless endeavor to meet the needs of the child in an internal environment that achieves the functional dimension and spiritual approaches that enhance the child’s sense of spatial belonging and contribute to improving his mood and this positively reflects on his behavior and social integration. The current research has reached the most important design criteria that must be

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Natural Sciences Research
Estimation Arginase Activity in the Serum of Uterine Fibroid Females and its Relationship with Other Parameters
...Show More Authors

The research includes a clinical study of Arginase and its relation with uterine fibroid. The normal value of arginase activity in female serum was found to be (0.52 ± 0.02 IU/L) in healthy group at age (35-55) years. The study also showed a highly significant increase in arginase activity (7.99 ± 0.23 IU/L) in serum of uterine fibroid patients group at (35-55years) in comparison to healthy.The results also indicated a highly significant increase in the level of progesterone, estradiol, prolactin, peroxynitrite and malondialdehyde in patients group. While a highly significant decrease in concentration of adiponectin in patients group was found in comparison to healthy.

Publication Date
Sun Jun 01 2014
Journal Name
Nasaq
Mathematical Logical Intelligence and its Relationship with Achievement among College of Education Students in Baghdad Governorate
...Show More Authors

Publication Date
Mon May 25 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Strength Training and its Effect in Some Biochemical Variables in the High Jumping of Advanced Players
...Show More Authors

The study of biomechanical indicators in the arc of the run and the upgrading stage is one of the important variables that affect the nature of the upgrading and thus affect the result of the race due to the importance of these stages and the consequent variables during the last steps. That’s why, the jump-trainings based on assistant means or body weight positively affect the step-time for each of the three steps in the acceleration arc. As well as, it focuses on the momentary strength of each step at this stage. It also significantly affects the speed of motor performance to suit the activity in which the runner needs to perform perfect steps with high flow in order to convert the horizontal speed to a vertical one. This is achieved thr

... Show More
View Publication
Crossref
Publication Date
Sun Jun 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Microwave Treatment in Graphite Anode for Microbial Fuel Cell and Its Application in Biosensor
...Show More Authors

The electrode in the microbial fuel cell has a significant effect on cell performance. The treatment of the electrode is a crucial step to make the electrode surface more habitable for bacteria growth, thus, increases the power production as well as waste treatment. In the current study, two graphite electrodes were treated by a microwave. The first electrode was treated with 100W microwave energy, while the second one was treated with 600W microwave energy. There is a significant enhancement in the surface of the graphite anode after the pretreatment process. The results show an increase in the power density from 10 mW/m2 to 15 mW/m2 with 100w treatment and to 13.47 mW/m2 with 600w treatment. An organic

... Show More
View Publication Preview PDF
Crossref (4)
Crossref