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 wer

This study was aimed to estimate the influence of Conocarpus erectus L. residues, and some micronutrients on growth and production of potato. This research was conducted at one of the fields of the College of Agricultural Engineering Sciences - University of Baghdad. The experiment was implemented using factorial arrangement (4X3X3) within randomized complete block design with three replicates. Conocarpus fertilizer was represented the first factor with three levels (7.5, 15, 30 ton.ha-1), which symbolized (C2, C3, C4). Mineral fertilizer as recommended dose as a control, which symbolized (C1). The second factor was foliar spraying with three levels of iron (0, 100, 200 mg.L-1), which symbolized (F0, F1, F2). The third factor is fol

A New Spectrophotometric Methods are improved for determination Metronidazole (MTZ) and Metronidazolebenzoate (MTZB) depending on1STand 2nd derivative spectrum of the two drugs by using ethanol as a solvent. Many techniques were proportionated with concentration (peak high to base line, peak to peak and peak area). The linearity of the methodsranged between(1-25µg.ml-1) is obtained. The results were precise and accurate throw RSD% were between (0.041-0.751%) and (0.0331-0.452%), Rec% values between (97.78, 101.87%) and (98.033-102.39%) while the LOD between (0.051-0.231 µg.ml-1) and (0.074-1.04 µg.ml-1) and LOQ between (0.170-0.770µg.ml-1) and (0.074-0.313 µg.ml-1) of (MTZ) and of (MTZB) respectively. These Methods were successfully ap

Rainfall in Nigeria is highly dynamic and variable on a temporal and spatial scale. This has taken a more pronounced dimension due to climate change. In this study, Standard Precipitation Index (SPI) and Mann-Kendall test statistical tools were employed to analyze rainfall trends and patterns in Gombe metropolis between 1990 and 2020 and the ARIMA model was used for making the forecast for ten (10) years. Daily rainfall data of 31 years obtained from Nigerian Meteorological Agency, (NIMET) was used for the study. The daily rainfall data was subjected to several analyses. Standard precipitation index showed that alternation of wet and dry period conditions had been witnessed in the study area. The result obtained showed that there is an u

New complexes of Al(III) such as [Al (Ura) (Phen) (OH2) Cl ] Cl. 2H2O, [Al(Ura)2(OA)(OH2)Cl].H2O and [Al(Ura)3Cl3]H2O type, where (Ura)=Uracil, (Phen)= 1,10-Phenanthroline monohydrate and (OA)= Oxalic acid dihydrate, were prepared. The elemental microanalysis, FT.IR, electronic spectra, and magnetic susceptibility as well as the conductivity measurements are characterized. For isolated three complexes for six coordinated of Al(III) are proposed with molecular formulas that depend on the nature of (Ura), (Phen) and (OA) present. The suggested molecular structure into all complexes for aluminum ion is octahedral geometries .The antibacterial efficacy was examined from metal salt (AlCl3), ligands and metal complexes into the pathogenic bacteri

In this research, experimental and numerical studies were carried out to investigate the performance of encased glass-fiber-reinforced polymer (GFRP) beams under fire. The test specimens were divided into two peer groups to be tested under the effect of ambient and elevated temperatures. The first group was statically tested to investigate the monotonic behavior of the specimens. The second group was exposed to fire loading first and then statically tested to explore the residual behavior of the burned specimens. Adding shear connectors and web stiffeners to the GFRP beam was the main parameter in this investigation. Moreover, service loads were applied to the tested beams during the fire. Utilizing shear connectors, web stiffeners,

Complexes of Co(II),Ni(II),Cu(II) and Zn(II) with mixed ligands of phenylalanine (L) and tributylphosphine (TBPh) were prepared in aqueous ethanol with (2:1:1) (M:L:TBPh). The prepared complexes were characterized using flame atomic absorption,(C.H.N)Analysis, FT.IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. In addition biological activity of the phenylalanine and complexes against two selected type of bacteria were also examined. Some of the complexes exhibit good bacterial activities. From the obtained data the octahedral structure was suggested for all prepared complexes.

This study is designed to isolate and molecular identification of C. neoformans, C. neoformans is pathogenic yeast and effect immunocompromised and immunocompetent. Methods: collect 50 samples from pigeon dropping and 50 samples from pigeon fanciers (sputum). The collection time was extended from November 2021 to February 2022, then culture at SDA, BSA, Cryptococcus Differential agar, esculin agar, Eucalyptus leaves agar media and Brain heart infusion agar with methyldopa, biochemical test including urease test and methyldopa, and then confirm identification by molecular identification by PCR technique sequencing and genetic analysis. The results showed that 3 swaps taken from sputum of human included cryptococcus neoformans and 6 s

BSTRACT: BACKGROUND: Acne vulgaris(AV)is chronic inflammatory disease of pilosebaceous unit of young people. Patients with acne with or with out scarring might differ in regard to their immunological background from those free from acne. OBJECTIVES: To evaluate the problem of facial AV especially patients with scarring and to determine the frequency of associated skin diseases and to be compared with acne free control. METHODS: A cross sectional randomized controlled epidemiological study was conducted from Oct.2005-Oct. 2006.Three hundred students from Basra University; 132 (44%) males and 168 (56%) females were enrolled, their ages ranged from 18-25 (20.9±1.8) years. They were divided into: Group A those free from acne (98 individuals),G