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Integration of internal audit and external audit and its impact on combating money laundering
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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

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Use aggregate slide estimate additive splines estimation for the diagnosis of non-linear composite model self-regression with practical application
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Nonlinear time series analysis is one of the most complex problems ; especially the nonlinear autoregressive with exogenous variable (NARX) .Then ; the problem of model identification and the correct orders determination considered the most important problem in the analysis of time series . In this paper , we proposed splines  estimation method for model identification , then we used three criterions for the correct orders determination. Where ; proposed method used to estimate the additive splines for model identification , And the rank determination depends on the additive property  to avoid the problem of curse dimensionally . The proposed method is one of the nonparametric methods , and the simulation results give a

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Study the Prophylactic Role of Anti-Type IV Pili (fimbriae) Antibody Against Pulmonary Infection Caused by P.aeruginosa in vivo (mice)
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This study was aimed to investigate the effect of anti- type 4 pili antibody in
prevention pulmonary infections caused by P. aeruginosa in vivo. This was
achieved by Evaluation of biofilm formation by the microtiter plate method to
select P.aeruginosa isolate with highest biofilm formation capacity, Extraction
and the partial purification of type IV pili from the selected isolate, then
Preparation of type IV pili antibodies by rabbit immunization. The lung
histological sections of non immunized mice were severly damaged ,while the
damage were markedly decrease in the lung of immunized mice with anti-type 4
pili antibody.

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
Peristaltic Transport of Power-Law Fluid in an Elastic Tapered Tube with Variable Cross-Section Induced by Dilating Peristaltic Wave
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The peristaltic transport of power-law fluid in an elastic tapered tube with variable cross-section induced by dilating peristaltic wave is studied. The exact solution of the expression for axial velocity, radial velocity, stream function, local shear stress, volume of flow rate and pressure gradient are obtained under the assumption of long wavelength and low Reynolds number. The effects of all parameters that appear in the problem are analyzed through graphs. The results showed that the flux is sinusoidal in nature and it is an increasing function with the increase of  whereas it is a decreasing function with the increase of . An opposite behavior for shear strain is noticed compared to pressure gradient.  Finally, trapping p

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
A Proposed Strategy to Develop Postgraduate Studies at King Khalid University to Support the Achievement of the Kingdom's 2030 Vision
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Abstract

The aim of this research is to formulate a proposed strategy for developing graduate studies at King Khalid University to support the achievement of the Kingdom's vision (2030). The research used the descriptive survey approach. The research community consisted of all graduate students at King Khalid University. The research was conducted on a random sample included (623) Male and female students, this research relied on the questionnaire as the main tool for collecting its data. The results revealed that the research sample believes that all the proposals included in this research are very important for the development of postgraduate studies at King Khalid University to support the achievement of the K

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Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Multiple Mixing Ratios of Gamma Rays Reaction 32 70 70 33 ( , ) Ge p n As γ Using a2-ratio Method.
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 The δ-mixing of γ-transitions in 70As populated in the 32 70 70 33 ( , ) Ge p n As γ
 reaction is
calculated in the present work by using the a2-ratio methods.    In one work we applied this method for two cases,   the first one is for pure transition and the sacend one is for non pure transition, We take into account the experimental a2-coefficient for previous works and δ -values for one transition only.The results obtained are, in general, in a good agreement within associated errors, with those reported previously , the discrepancies that occur are due to inaccuracies existing in the experimental data of the previous works.   
 

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival microleakage of composite restorations with different bonding protocol in class II cavity treated with chlorhexidine (an in-vitro study)
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ABSTRACT Background: One of the challenges to use chlorhexidine is its effect on the amount of microleakage after restoration; however, use of the materials with antibacterial properties after tooth preparation and before restoration has been widespread. The objective of this, in-vitro, study was to evaluate the influence of consepsis (chlorhexidine gloconate disinfectant) application on microleakage in class II cavities restored with light cured composite using universal adhesive system; etch and rinse technique –self etch technique. Materials and Methods: Forty class II cavities were prepared on mesial and distal surfaces of 20 non-carious mandibular third molars. The cavities were divided into four groups; (n =10 for each group).

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Publication Date
Tue Sep 11 2018
Journal Name
Iraqi Journal Of Physics
Estimation the annual dose for residents in the area around the berms of Al-Tuwaitha nuclear site using RESRAD software
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RESRAD is a computer model designed to estimate risks and radiation doses from residual radioactive materials in soil. Thirty seven soil samples were collected from the area around the berms of Al-Tuwaitha site and two samples as background taken from an area about 3 km north of the site. The samples were measured by gamma-ray spectrometry system using high purity germanium (HPGe) detector. The results of samples measurements showed that three contaminated area with 238U and 235U found in the study area. Two scenarios were applied for each contaminated area to estimate the dose using RESRAD (onsite) version 7.0 code. The total dose of resident farmer scenario for area A, B and C are 0.854, 0.033 and 2.15×10-3 mSv.yr-1, respectively. Whi

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Publication Date
Sun Sep 04 2016
Journal Name
Baghdad Science Journal
Degradation of Brilliant Green by Using a bentonite Clay- Based Fe Nano Composite Film as a Heterogeneous Photo- Fenton Catalyst.
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This paper aims to study the chemical degradation of Brilliant Green in water via photo-Fenton (H2O2/Fe2+/UV) and Fenton (H2O2/Fe2+) reaction. Fe- B nano particles are applied as incrustation in the inner wall surface of reactor. The data form X- Ray diffraction (XRD) analysis that Fe- B nanocomposite catalyst consist mainly of SiO2 (quartz) and Fe2O3 (hematite) crystallites. B.G dye degradation is estimated to discover the catalytic action of Fe- B synthesized surface in the presence of UVC light and hydrogen peroxide. B.G dye solution with 10 ppm primary concentration is reduced by 99.9% under the later parameter 2ml H2O2, pH= 7, temperature =25°C within 10 min. It is clear that pH of the solution affects the photo- catalytic degradation

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Publication Date
Fri Dec 09 2022
Journal Name
Molecules
Palm Raceme as a Promising Biomass Precursor for Activated Carbon to Promote Lipase Activity with the Aid of Eutectic Solvents
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This study concerns the role of activated carbon (AC) from palm raceme as a support material for the enhancement of lipase-catalyzed reactions in an aqueous solution, with deep eutectic solvent (DES) as a co-solvent. The effects of carbonization temperature, impregnation ratio, and carbonization time on lipase activity were studied. The activities of Amano lipase from Burkholderia cepacia (AML) and lipase from the porcine pancreas (PPL) were used to investigate the optimum conditions for AC preparation. The results showed that AC has more interaction with PPL and effectively provides greater enzymatic activity compared with AML. The optimum treatment conditions of AC samples that yield the highest enzymatic activity were 0.5 (NaOH (

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Scopus (6)
Crossref (5)
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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Female Characters In The Pre-Raphaelite Novel: M.E. Braddon’s Lady Audley’s Secret (An Extracted Research of Master Degree Letter)
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Victorian age is known as a time of perpetual change. It is a time of new industrialization, increased urbanization and new technology. Therefore, one of the strongest undercurrents of this is the position of women. Woman at that time was viewed as “an angel in the house” especially this who belongs to the upper-middle class. She is described in such term because she spends much time in her domestic domain. Therefore, she should be passive, obedient and dependent. Despite the Victorian society contains several classes; women are defined under two labels: the angel and the demon or the whore. The angel woman can be any woman from the lower middle class to the aristocracy, while the whore refers to any working class woman. The differen

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