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Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
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Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for powerful skills in the field of Certified fraud examination, but theserequirements raises a new question, namely! From Where we will bring thoseauditors who have the skills of fraud examination ،This research on the amodel application to the work of the legal examiner in the Office of the FederalFinancial Supervisory being the supreme audit functions of the fight againstfraud and corruption institution to maintain the misuse of public money andwaste disposal was built.

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Publication Date
Tue Sep 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Separation Benzene and Toluene from BTX using Zeolite 13X
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This work deals with the separation of benzene and toluene from a BTX fraction. The separation was carried out using adsorption by molecular sieve zeolite 13X in a fixed bed. The concentration of benzene and toluene in the influent streams was measured using gas chromatography. The effect of flow rate in the range 0.77 – 2.0 cm3/min on the benzene and toluene extraction from BTX fraction was studied. The flow rate increasing decreases the breakthrough and saturation times. The effect of bed height in the range 31.6 – 63.3 cm on benzene and toluene adsorption from BTX fraction was studied. The increase of bed height increasing increases the break point values. The effect of the concentration of benzene in the range 0.0559 – 0.2625g/

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determining Optimum Oil Separator Size and Optimum Operating Pressure
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The optimum separators operating pressure is determined by using flash calculations and equilibrium ratios. In this study, the optimum separator size for Jambur field is calculated by using equations introduced by Arnold and Stewart and API12J Specification [1]. Because Jambur field has a high production rate two conditions are taken in the study to determine separator size, first based on production rate 80,000 bbl/day and second based on split the production between two banks A and B (40,000 bbl/day for each bank). The calculation resulted in optimum separator pressure for the first stage of 700 psi, and the second stage of 300 psi, and the third stage of 120 psi. The results show that as the number of stages increased above three

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Publication Date
Wed Sep 01 2021
Journal Name
Journal Of Engineering
Water Treatment With Conventional and Alternative Coagulants: A Review
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There is no access to basic sanitation for half the world's population, leading to Socioeconomic issues, such as scarcity of drinking water and the spread of diseases. In this way, it is of vital importance to develop water management technologies relevant to the target population. In addition, in the separation form of water treatment, the compound often used as a coagulant in water treatment is aluminum sulfate, which provides good results for raw water turbidity and color removal. Studies show, however, that its deposition in the human body, even Alzheimer's disease, can cause serious harm to health and disease development. The study aims to improve the coagulation/flocculation stage related to the amount of flakes, i

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Elastic electron scattering from 17Ne and 27P exotic nuclei
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The ground state proton, neutron and matter densities and
corresponding root mean square radii of unstable proton-rich 17Ne
and 27P exotic nuclei are studied via the framework of the twofrequency
shell model. The single particle harmonic oscillator wave
functions are used in this model with two different oscillator size
parameters core b and halo , b the former for the core (inner) orbits
whereas the latter for the halo (outer) orbits. Shell model calculations
for core nucleons and for outer (halo) nucleons in exotic nuclei are
performed individually via the computer code OXBASH. Halo
structure of 17Ne and 27P nuclei is confirmed. It is found that the
structure of 17Ne and 27P nuclei have 2
5 / 2 (1d ) an

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Publication Date
Thu Jun 15 2023
Journal Name
Romanian Neurosurgery
Similarities and differences between two coincidently gravitational bullet cases
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Many cases of gravitational bullets are reported in developed and non-developed countries. However, few papers highlighted these cases in the literature. In our study, we present two cases of gravitational bullets that have an unusual coincidence in the injury characteristics through their ages, and gender, the site of the inlet.

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Publication Date
Wed Mar 01 2017
Journal Name
Ieee Transactions On Cognitive Communications And Networking
Multi-Channel Distributed DSA Networks: Connectivity and Rendezvous Tradeoffs
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In this paper, we investigate and characterize the effects of multi-channel and rendezvous protocols on the connectivity of dynamic spectrum access networks using percolation theory. In particular, we focus on the scenario where the secondary nodes have plenty of vacant channels to choose from a phenomenon which we define as channel abundance. To cope with the existence of multi-channel, we use two types of rendezvous protocols: naive ones which do not guarantee a common channel and advanced ones which do. We show that, with more channel abundance, even with the use of either type of rendezvous protocols, it becomes difficult for two nodes to agree on a common channel, thereby, potentially remaining invisible to each other. We model this in

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Publication Date
Sun Jan 01 2023
Journal Name
Acta Facultatis Medicae Naissensis
A correlation between body mass index and refractive errors
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Background. Body mass index (BMI) is a person's weight in kilograms (or pounds) divided by the square of height in meters (or feet). Obesity affects a wide spectrum of age groups, from the young to the elderly, and there are several eye diseases related to obesity like diabetic retinopathy, floppy eyelid syndrome, retinal vein occlusion, stroke-related vision loss, age-related macular degeneration, and possibly, refractive errors. Refractive errors (RE) are optical imperfections related to the focusing ability of the eye and are the main cause of visual impairment which may result in missed education and employment opportunities, lower productivity and impaired quality of life. Aim. The study aimed to find an association between bod

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Publication Date
Fri Dec 01 2023
Journal Name
Alexandria Engineering Journal
A new tilted aerial robotic platform: Modeling and control
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Publication Date
Wed Mar 03 2021
Journal Name
International Journal Of Pharmaceutical Research
Complexes ofCo(ll),Cu(||),Ni(||),pt(|| ),and pd(||) with N3O-chelating Ligand Incorporating Azo and Shiff Base Moieties ;synthesis, spectroscopic ,Thermal Decomposition Theoretical
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Complexes ofCo(ll),Cu(||),Ni(||),pt(|| ),and pd(||) with N3O-chelating Ligand Incorporating Azo and Shiff Base Moieties ;synthesis, spectroscopic ,Thermal Decomposition Theoretical

Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Engineering
Corrosion Rate Optimization of Mild-Steel under Different Cooling Tower Working Parameters Using Taguchi Design
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This study investigates the implementation of Taguchi design in the estimation of minimum corrosion rate of mild-steel in cooling tower that uses saline solution of different concentration. The experiments were set on the basis of Taguchi’s L16 orthogonal array. The runs were carried out under different condition such as inlet concentration of saline solution, temperature, and flowrate. The Signal-to- Noise ratio and ANOVA analysis were used to define the impact of cooling tower working conditions on the corrosion rate. A regression had been modelled and optimized to identify the optimum level for the working parameters that had been founded to be 13%NaCl, 35ᴼC, and 1 l/min. Also a confirmation run to establish the p

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