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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
Fri Jan 07 2022
Journal Name
Materials
Impact Behavior of Composite Reinforced Concrete Beams with Pultruded I-GFRP Beam
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The present study experimentally and numerically investigated the impact behavior of composite reinforced concrete (RC) beams with the pultruded I-GFRP and I-steel beams. Eight specimens of two groups were cast in different configurations. The first group consisted of four specimens and was tested under static load to provide reference results for the second group. The four specimens in the second group were tested first under impact loading and then static loading to determine the residual static strengths of the impacted specimens. The test variables considered the type of encased I-section (steel and GFRP), presence of shear connectors, and drop height during impact tests. A mass of 42.5 kg was dropped on the top surface at the m

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Publication Date
Fri Jun 30 2017
Journal Name
Acta Crystallographica Section E Crystallographic Communications
Crystal structure of (<i>E</i>)-4-benzylidene-6-phenyl-1,2,3,4,7,8,9,10-octahydrophenanthridine
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The preparation of the title compound, C26H25N, was achieved by the condensation of an ethanolic mixture of benzaldehyde, cyclohexanone and ammonium acetate in a 2:1:1 molar ratio. There are two crystallographically independent molecules in the asymmetric unit. The two cyclohexyl rings adopt ananti-envelope conformation with the benzyl moiety adopting acisconformation with respect to the nitrogen atom of the phenanthridine segment. In the crystal, molecules are linked through C—H...N interactions into hydrogen-bonded chains that are further arranged into distinct layers by weak offset π–π interactions.

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Publication Date
Sun Dec 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Synthesis of Few New Carrier Polymers Derived from 2-hydrazinylbenzo[d]thiazole
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2-hydrazinylbenzo[d]thiazole compound [1] is produced from reaction of 2-mercapto-benzothiazole with hydrazine hydride in ethanol. Compound [1] reacted with maleic anhydride in DMF to produce (Z)-4-(2-(benzo[d] thiazol-2yl) hydrazinyl)-4-oxobut-2-enoic acid [compound (2)]. While the treatment of compound [2] with the ammonium persulfate (NH4)2S2O8 (as the initiator) in order to produce compound [3], then compound [3] reacted with thionyl chloride in benzene to produce compound [4], finally compound [4] reaction with various drugs: cephalexin, amoxicillin, sulfamethizole, elecoxib obtained polymers [5–8]. The structure of synthesized compounds identified by spectral data: fourier transform infrared (FTIR) and proton nuclear magneti

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Publication Date
Tue Aug 01 2023
Journal Name
Journal Of Engineering
Flexural Behavior of Reinforced Rubberized Reactive Powder Concrete Beams under Repeated Loads
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Non-biodegradability of rubber tires contributes to pollution and fire hazards in the natural environment. In this study, the flexural behavior of the Rubberized Reactive Powder Concrete (RRPC) beams that contained various proportions and sizes of scrap tire rubber was investigated and compared to the flexural behavior of the regular RPC. Fresh properties, hardened properties, load-deflection relation, first crack load, ultimate load, and crack width are studied and analyzed. Mixes were made using micro steel fiber of the straight type, and they had an aspect ratio of 65. Thirteen beams were tested under two loading points (Repeated loading) with small-scale beams (1100 mm, 150 mm, 100 mm) size.

The fine aggregate

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Determination of Diabetes type 2 Clients’ Self-Management Skills toward Dietary Pattern
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Objective: study aims to identify the diabetes type2 clients self management skills toward dietary pattern
, and find out the relationship between variables which are (Age, gender, educational level, duration of DM
diagnosis, and monthly income) with diabetes type 2 clients self management skills toward dietary pattern
Methodology: descriptive study was carried out through the present investigation from January 2nd
2011to September 2nd 2011 in order to achieve the objectives of the present study. A non probability
(purposive) sample, (200) cases which consists of clients who were attending Al-Nasiriyha diabetic center.
Including (118) males and (82) females. The data were collected by utilization of the study instrument

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Publication Date
Tue Dec 01 2020
Journal Name
Iraqi Journal Of Physics
Enhancement of functionalized carbon nanotubes gas sensor by adding metal oxide nanoparticles
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Functionalized-multi wall carbon nanotubes (F-MWCNTs) and functionalized-single wall carbon nanotubes (F-SWCNTs) were well enhanced using CoO Nanoparticles. The sensor device consisted of a film of sensitive material (F-MWCNTs/CoONPs) and (F-SWCNTs/CoO NPs) deposited by drop- casting on an n-type porous silicon substrate. The two sensors perform high sensitivity to NO2 gas at room temperatures. The analysis indicated that the (F-MWCNTs/CoONPs) have a better performance than (F-SWCNTs/CoONPs). The F-SWCNTs/CoONPs gas sensor shows high sensitivity (19.1 %) at RT with response time 17 sec, while F-MWCNTs/CoONPs gas sensor show better sensitivity (39 %) at RT with response time 13 sec. The device shows a very reproducible sensor p

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Plasma Heating of Tokamak by Microwaves at Electron Cyclotron Resonance Heating (ECRH)
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The brief description to the theory of propagation of electromagnetic waves in plasma was done. The cutoff and resonance regions have been showed. The principles of plasma heating at electron cyclotron resonance (ECRH) method have been mentioned. The numerical simulation to three different station: Tosca station in United Kingdom, ISX-B station in USA and T-10 station in Russia had been done. The optical depth and the friction of energy absorbed A have been calculated. The simulation results indicate that both and A are increase with size of the tokamak and it is possible to obtain full absorption in large tokamak.

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Publication Date
Sat Sep 02 2017
Journal Name
International Journal Of Science And Research (ijsr)
Experimental Investigation on Rheological Characterization of ecovio® F Film C2203biopolymer Melts
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Publication Date
Sat Mar 30 2024
Journal Name
Iraqi Journal Of Science
On Certain Subclass of Meromorphic Multivalent Functions Associated with Fractional Calculus Operator
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     In this paper, the class of meromorphic multivalent functions of the form by using fractional differ-integral operators is introduced. We get Coefficients estimates, radii of convexity and star likeness. Also closure theorems and distortion theorem for the class ,  is calculaed.

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of The College Of Basic Education
Spectrophotometric determination of ciprofloxacin by Ion pair complex formation with bromothymol blue‏
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