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Evaluating Quality of Control Policies and Procedures for Banking Transactions Using the Non-application Gap Model to Enhance Financial Reporting Requirements Applied Study in an Iraqi Private Bank
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The research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatementsThe researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is designed to evaluate control policies and procedures of banking transactions, by adopting the non-application gap approach and its impact on the quality of financial reporting. Application and full documentation of control policies and procedures for eight transactions, discussed in this paper, have a positive reflection on the quality of the accounting information reported in the financial reports, while the reflection will be negative in case of non-application. Weaknesses of bank policies and procedures for eight transactions were analyzed, namely: fortified chamber, cashier, deposits, saving, current account, foreign currencies sale, loan transactions, and non-current assets. Importance of this paper is to explain the effect of deficiencies in fulfilling transactions control policies and procedures on financial reporting.

              

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Synthesis of Pure Nano semiconductor Oxide ZnO with Different AgNO3 Concentrations
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Zinc oxide nanoparticles sample is prepared by the precipitation method. This method involves using zinc nitrate and urea in aqueous solution, then (AgNO3) Solution with different concentrations is added. The obtained precipitated compound is structurally characterized by X-ray diffraction (XRD), Scanning electron microscopy (SEM), Atomic force microscopy (AFM) and Fourier transform infrared spectroscopy (FTIR). The average particle size of nanoparticles is around 28nm in pure, the average particle size reaches 26nm with adding AgNO3 (0.05g in100ml =0.002 M) (0.1g in100ml=0.0058M), AgNO3 (0.2g in 100ml=0.01M) was 25nm. The FTIR result shows the existence of -CO, -CO2, -OH, and -NO2- groups in sample and oxides (ZnO, Ag2O).and used an

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis of Polyimides derived from 2,6-diamino-4-methyl-1,3,5-triazine
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This work included synthesis of several new polymers of polyacryloyl chloride in two steps . The first step the included the reaction of N-( sub. or un sub. benzoyl and sub. or un sub. acetyl ) amidyl sub. 2,6- diamino -4-methyl-1,3,5-triazine (1-5) by condensation of many substituted acid chlorides with 2,6- diamino -4-methyl-1,3,5-triazine . While the second step included the reaction of polyacryloyl chloride with the produced compounds (1-5) in step (1) in the presence amount triethyl amine (Et3N) to obtain new polyimides (6-10). The prepared compounds were characterized by UV. , FT-IR, and some of them by 1H-NMR and 13C- NMR spectroscopy.

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Publication Date
Mon Feb 29 2016
Journal Name
Current Research In Nanotechnology
CuInSe2 (CIS) as A light Absorption Layer of Photovoltaic Solar-Cells
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Arrested precipitation methode used to synthesize CuInSe2 (CIS) nanocrystals were added to a hot solvent with organic capping ligands to control nanocrystal formation and growth. CIS thin films deposited onto Soda-Lima Glass (SLG) substrate by spray-coat, then selenized in Ar-atmosphere to form CIS thin films. PVs were made with power conversion efficiencies of 0.631% as-deposited and 0.846% after selenization, for Mo coated, under AM 1.5 illuminations. (XRD) and (EDX) it is evident that CIS have chalcopyrite structure as the major phase with a preferred orientation along (112) direction and Cu:In:Se nanocrystals is nearly 1:1:2 atomic ratio.

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
REMOVAL OF OIL FROM WASTEWATER BY ADVANCED OXIDATION PROCESS / HOMOGENEOUS PROCESS
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In the present work advanced oxidation process, photo-Fenton (UV/H2O2/Fe+2) system, for the treatment of wastewater contaminated with oil was investigated. The reaction was influenced by the input concentration of hydrogen peroxide H2O2, the initial amount of the iron catalyst Fe+2, pH, temperature and the concentration of oil in the wastewater. The removal efficiency for the system UV/ H2O2/Fe+2 at the optimal conditions and dosage (H2O2 = 400mg/L, Fe+2 = 40mg/L, pH=3, temperature =30o C) for 1000mg/L load was found to be 72%.

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Publication Date
Wed Dec 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
ON SOME SPECIES OF TUBULIFEROUS THRIPS (THYSANOPTERA: PHLAEOTHRIPIDAE) FROM BAGHDAD, IRAQ
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Twelve species of Tubuliferous thrips, of the family Phlaeothripidae had been reported from Iraq. Two of these were reported previously, Haplothrips cerealis Priesner, by El-Haidari and Daoud 1971 and Haplothrips tritici kurdjumov by Al-Ali 1977 and the rest were recorded for the first time: these are Haplothrips hukkineni Priesner; Haplothrips subtilissimus (Haliday); Haplothrips reuteri Karny; Haplothrips jasonis Priesner; Haplothrips sallloumensis Priesner; Haplothrips pharao Priesner; Phlaeothrips sycomri Priesner; Karnyothrips flavipus (Jones); Karnyothrips melaleucus (Bagnall); Dolicholepta micrurus (Bagnall). Number of insec

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Antimicrobial activity of grape fruit seed crude extract on microbial growth
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Antimicrobial and antiyeast activity of ethanolic and aqueous extract of grape fruit seed (Citrus paradise ; Rutaceaa) was examined against 10 bacterial and 2 yeast strains. The level of the antimicrobial effects was established using an in vitro agar assay and minimum inhibitory concentration (MIC). In general ethanolic extract were more effective on gram positive bacteria than gram negative bacteria and strongest antimicrobial effect against Streptococcus pyogenes and Salmonella entritidis. Other tested bacteria and yeasts were sensitive to extract ranging from 4 to 16 mg/ml and more.

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Publication Date
Mon Apr 30 2018
Journal Name
Journal Of Materials Science: Materials In Electronics
H2S gas sensitivity of PAni nano fibers synthesized by hydrothermal method
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In this work, PAni nanofibers (NFs) are successfully synthesized via hydrothermal method. The structural, surface morphological, optical, electrical and H2S gas sensing properties have been investigated for PAni thin films deposited by spin coating technique. The XRD pattern reveals crystalline nature of PAni NFs with crystallite size of 9.2 nm. The SEM image of Polyaniline clearly indicates that the polymer possesses nanofiber like structure. The optical properties show that the optical energy gap follows allowed direct electronic transition calculated using Tauc’s equation. Intense hotoluminescence (PL) peaks at 309, 340 and 605 nm are observed. The electrical properties such as D.C. conductivity and Hall effect have been studied wher

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Publication Date
Sun Dec 17 2017
Journal Name
Al-khwarizmi Engineering Journal
Formation of Compressive Residual Stress by Face Milling Steel AISI 1045
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Abstract

     Machining residual stresses correlate very closely with the cutting parameters and the tool geometries. This research work aims to investigate the effect of cutting speed, feed rate and depth of cut on the surface residual stress of steel AISI 1045 after face milling operation. After each milling test, the residual stress on the surface of the workpiece was measured by using X-ray diffraction technique. Design of Experiment (DOE) software was employed using the response surface methodology (RSM) technique with a central composite rotatable design to build a mathematical model to determine the relationship between the input variables and the response. The results showed that both

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Publication Date
Wed Sep 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Production of 7-methylxanthine from Theobromine by Metabolically Engineered E. coli
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In this work, a novel biocatalytic process for the production of 7-methylxanthines from theobromine, an economic feedstock has been developed. Bench scale production of 7-methlxanthine has been demonstrated. The biocatalytic process used in this work operates at 30 OC and atmospheric pressure, and is environmentally friendly. The biocatalyst was E. coli BL21(DE3) engineered with ndmB/D genes combinations. These modifications enabled specific N7- demethylation of theobromine to 7-methylxanthine. This production process consists of uniform fermentation conditions with a specific metabolically engineered strain, uniform induction of specific enzymes for 7-methylxanthine production, uniform recovery an

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Physics: Conference Series
A CERTAIN SUBCLASS OF MULTIVALENT HARMONIC FUNCTIONS DEFINED BY RUSCHEWEYH DERIVATIVES
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Abstract<p>We introduce a new class of harmonici multivalent functions define by generalized Rucheweyh derivative operator. We also obtain several interesting propertiesi such as sharp coefficienit estimates, distortioni bound, extreme points, Hadamardi product and other several results. Derivative; extreme points.</p>
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