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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
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Study of the Electric Quadrupole Moments for some Scandium Isotopes Using Shell Model Calculations with Different Interactions
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The electric quadrupole moments for some scandium isotopes (41, 43, 44, 45, 46, 47Sc) have been calculated using the shell model in the proton-neutron formalism. Excitations out of major shell model space were taken into account through a microscopic theory which is called core polarization effectives. The set of effective charges adopted in the theoretical calculations emerging about the core polarization effect. NushellX@MSU code was used to calculate one body density matrix (OBDM). The simple harmonic oscillator potential has been used to generate the single particle matrix elements. Our theoretical calculations for the quadrupole moments used the two types of effective interactions to obtain the best interaction compared with the exp

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Designing Primers with a Plant Signal Peptide to Enhance the Expression of GBA1 in Transgenic Soybean Plants
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Transgenic plants offer advantages for the manufacture of recombinant proteins with terminal
mannose residues on their glycan chains. So plants are chosen as source of pharmaceutical products and for
the development of alternative expression systems to produce recombinant lysosomal enzymes. In the
present study the sequence of the natural cDNA encoding for the human lysosomal enzyme
glucocerebrosidase (GCD) was modified to enhance its expression in soybean plants. The glucocerebrosidase
gene signal peptide was substituted with that signal peptide for the Arabidopsis thaliana basic endochitinase
gene to support the co-translational translocation into the endoplasmic reticulum (ER), and the storage
vacuol

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Publication Date
Sun Sep 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determination of Corrosion Parameters for a Cathodic Reaction Complicated by IR Drop Effect in a Flow System
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Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Photo Response of Locally Isolated Methicillin-Resistant Staphylococcus aureus to Q-switched Nd:YAG Laser In Vitro Study
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This prospective study investigates the prevalence of methicillin-resistant S.aureus (MRSA)
in burn unit of Al-Kindy Iraqi hospital, their susceptibility to antibiotics and bactericidal effect of near
infrared light from high powered 1064nm Nd: YAG laser and green light 532nm from SHG Nd: YAG laser
using various energy densities on these bacteria. Twenty four clinical isolates of S.aureus out of sixty
four examined patients with sever burn ulcers.MRSA was associated with 50% of S.aureus infections
.Results of antimicrobial susceptibility revealed that MRSA were multidrug resistant. After laser treatment
of non MRSA with Nd:YAG with wavelength of 1.064nm, 4mm beam diameter, energy density of
0.636 kh/cm2 and 180sec ex

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Publication Date
Tue Sep 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Microwave Assisted Demulsification of Iraqi Crude Oil Emulsions Using Tri-octyl Methyl Ammonium Chloride (TOMAC) Ionic Liquid
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In the present work, the efficiency of Tri-octyl Methyl Ammonium Chloride (TOMAC) ionic liquid was investigated as new and green demulsifier for three types of Iraqi crude oil emulsions (Nafut Khana (NK), Kirkuk and Basrah). The separation efficiency was studied at room temperature and by using microwave heating technique. Several batch experiments were done to specify the suitable conditions for the emulsification and demulsification which were specified as 45 minutes and 3000 rpm for crude oil emulsification while the ionic liquid doses were (500,300,150,50) ppm and the conditions of microwave heating were 1000 watt and 50 second as irradiation time. The results were very encouraging especially for NK and Kirkuk crude oil emulsions whe

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Association of the Intronic Polymorphism rs3773364 A>G in Synapsin-2 Gene with Epilepsy Patients in Iraq
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     Epilepsy is a central nervous system disease which is characterized by a recurrent seizure that distinguishes it from other similar diseases. Epilepsy may occur due to defects in genes that encode some receptors in the brain. For this reason, this study aimed to understand the association between Synapsin-2 (SYN2) gene and susceptibility to epilepsy. Blood samples were collected from 40 volunteers, including 30 patients suffering epilepsy with an age range of 26-49 years old and 10 healthy individuals with an age range of 25-53 years old. The study sample involved 16 males and 14 females with epilepsy along with 6 males and 4 females healthy subjects.  DNA was isolated from the volunteers for PCR-RF

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Book of Musaka (by Imam Abu al-Qasim Abdul-Karim Muhammad ibn Abd al-Karim al-Rafii)
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Al-Aziz's book was chosen as a subject for research as it is one of the important books in the Islamic world in general and the Shafi'i school in particular and its author Imam Abdul Karim bin Mohammed bin Abdul Karim Al-Rafi's, who in the doctrine of the jurisprudence has made prominent lines and left behind invaluable scientific treasures in the service of religion. Its importance is summarized as follows:
1. Being an explanation of the book (brief) of the argument of Islam Imam Ghazali (God's mercy), one of the five books adopted in Shafi'i jurisprudence.
2. His work is Imam Abu al-Qasim al-Rafii known for the brilliance of the investigation and the power of weighting in the doctrine.
3. It is considered an encyclopedia in Sh

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of Educational And Psychological Researches
Evaluating the Professional Efficiency of Primary School Teachers in Teaching Rafidain English Course for Iraq, Book I
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      Teaching techniques are the vehicles, which are used by teachers to help pupils learn and gain experiences and create positive classroom activities, as much as these techniques are varied, they lead to successful and fruitful learning in the foreign language. They help teachers achieve their objectives (Asowrth, 1985: 124).

    The English language teacher's work is an active and purposeful one when he can plan carefully and frequently make the necessary changes in the contents and methods of teaching programme to fit the interest and needs of pupils. It seems that the majority of primary English teachers' interests does not go far in planning their work, and do not understand which o

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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
The technique of making Super - realism sculptures by Local alternative materials (Applied Study): إيهاب احمد عبد الرضا
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This research is studying technique sculptures super - realism, search through, how the method of work, and the search for the materials used in their manufacture, and this is the first study in the field of art and the field of academic study in the country.Research consists of an introduction, And four sections, The introduction containing information on: research problem, Importance of research, Goals of the research, Limits of research, research approach, and research tools.The first section contains a technical study sculptures super -realism in contemporary sculpture, while the second section includes a search for alternative materials available in the local markets, for making sculptures super - realism, the third section dedicate

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Publication Date
Thu Mar 15 2018
Journal Name
Moroccan Journal Of Chemistry
Corrosion Protection of Carbon Steel in seawater by alumina nanoparticles with poly (acrylic acid) as charging agent
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Nanostructured Al2O3has been applied as a protective coating against corrosion of the carbon steel (C.S) in seawater environment (3.5% NaCl) at temperatures range (298-328)K. Aluminananoparticles were deposited on carbon steel substrates by cathodic electrophoretic deposition (EPD) with ethanol as suspension medium and poly(acrylic acid) (PAA) as polymeric charging agent. Meanwhile, thesurface morphology was examined using Atomic-force microscopy (AFM). The cross-section AFM showed that the particles sizes for the Al2O3 NPs is around 60-80 nm. The anticorrosion behaviour of coated C.S was investigated in 3.5% NaCl at temperature range 298-328 K by potentiodynamic polarization measurements. Results show that using PAA in suspension coat incr

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