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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 misstatements. The 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
Sat Mar 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
D-Sorbitol Production by Catalytic Hydrogenation of D-Glucose
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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Petroleum Science And Engineering
Nanoparticles influence on wetting behaviour of fractured limestone formation
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Nanoparticles have gained considerable interest in recent times for oil recovery purposes owing to significant capabilities in wettability alteration of reservoir rocks. Wettability is a key factor controlling displacement efficiency and ultimate recovery of oil. The present study investigates the influence of zirconium (IV) oxide (ZrO2) and nickel (II) oxide (NiO) nanoparticles on the wetting preference of fractured (oil-wet) limestone formations. Wettability was assessed through SEM, AFM and contact angle. The potentials of the nanoparticles to alter oil-wet calcite substrates water wet, was experimentally tested at low nanoparticle concentrations (0.004–0.05 wt%). Quite similar behaviour was observed for both nanoparticles at the same

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Publication Date
Sun Jun 01 2014
Journal Name
Soils And Foundations
Studying collapse potential of gypseous soil treated by grouting
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Mechanical Behavior Of Materials
Performance of doubly reinforced concrete beams with GFRP bars
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Abstract<p>The study focused on examining the behavior of six concrete beams that were reinforced with glass fiber-reinforced polymer (GFRP) bars to evaluate their performance in terms of their load-carrying capacity, deflection, and other mechanical properties. The experimental investigation would provide insights into the feasibility and effectiveness of GFRP bars as an alternative to traditional reinforcement materials like steel bars in concrete structures. The GFRP bars were used in both the longitudinal and transverse directions. Each beam in the study shared the following specifications: an overall length of 2,400 mm, a clear span of 2,100 mm, and a rectangular cross-section measuring</p> ... Show More
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Publication Date
Fri Feb 17 2012
Journal Name
Smart Materials And Structures
Frequency tuning of piezoelectric energy harvesters by magnetic force
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Publication Date
Sun Mar 01 2015
Journal Name
Baghdad Science Journal
Terrestrial Invertebrates as a Bioindicators of Heavy Metals Pollution
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Bioaccumulation of heavy metals in the terrestrial invertebrates in Al-Jadriyia district Baghdad- Iraq were investigated. Forth terrestrial invertebrates snails, slug, isopods, and diplopods , were selected for this study. The results showed that all invertebrate groups have the ability in accumulate considerable amounts of heavy metals. Higher levels of zinc and copper were observed in the isopods specimens, it's about ( 60.50±0.58 ) and ( 96.00±0.58 ) ppm respectively , while higher levels of lead were observed in the diplopods specimens ,it's about ( 23.00±1.15 ) ppm ,but the higher levels of both iron and cadmium were observed in snail specimens , it's about ( 590.00±1.15 ) and ( 9.50±1.15 ) ppm respectively .but the

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Enhanced efficiency of CdTe Photovoltaic by thermal evaporation Vacuum
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Publication Date
Sat Feb 01 2020
Journal Name
Energy Reports
Photoelectric properties of SnO2: Ag/P–Si heterojunction photodetector
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N-type Tin dioxide thin films with thickness (350 nm) prepared by thermal evaporation method. The thin film SnO2 was doped with Ag by the rate (0.01, 0.02 and 0.03). Atomic Force Microscopic (AFM) was adopted to determine the grain size and roughness of the film surface. The electrical properties were determined by mean of Hall Measurement system and mobility was calculated. SnO2: Ag/P–Si photodetectors demonstration the highest described visible responsivity of (0.287 A/W) with the Ag ratio of (0.03). I–V characteristics with different power density were measured. The best sensitive value of the spectral response, specific detectivity and quantum efficiency at wavelength (422 nm).

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
Some Theorems of Fixed Point Approximations By Iteration Processes
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Abstract<p>The purpose of this paper, is to study different iterations algorithms types three_steps called, new iteration, <italic>M</italic> <sup>∗</sup> −iteration, <italic>k</italic> −iteration, and Noor-iteration, for approximation of fixed points. We show that the new iteration process is faster than the existing leading iteration processes like <italic>M</italic> <sup>∗</sup> −iteration, <italic>k</italic> −iteration, and Noor-iteration process, for like contraction mappings. We support our analytic proof with a numerical example.</p>
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Publication Date
Fri Jan 01 2021
Journal Name
Cogent Engineering
Content-based image retrieval: A review of recent trends
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