Preferred Language
Articles
/
jeasiq-1994
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
...Show More Authors

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.

              

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Oct 01 2021
Journal Name
Journal Of Engineering
Some Geotechnical Properties of Plastic Soil Enhanced with Cement Dust
...Show More Authors

Plastic soil exhibits unfavorited geotechnical properties (when saturation), which causes negative defects to engineering structures. Different attempts (included various materials) were conducted to proffer solutions to such defects by experimenting in practical ways. On one hand, these attempts aimed to improve the engineering characteristics of plastic soil, and on the other hand, to use problematic waste materials as a stabilizer, like cement kiln dust, and to reduce environmental hazards. This paper explored the shrinkage, plasticity, and strength behavior of plastic soil enhanced with cement dust. The cement dust contents were 0%, 5%, 10%, 15% and 20% by dry weight of soil. An experimental series of shrinkage and p

... Show More
View Publication Preview PDF
Crossref (5)
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Shear strength of steel fibre RC beams under repeated loads
...Show More Authors

Scopus (1)
Scopus Clarivate Crossref
Publication Date
Fri Apr 17 2026
Journal Name
International Journal Of Operational Reaserarh
Approximate solutions of ordinary differential equations modelling queue length dynamics
...Show More Authors

Investigation regarding queue length dynamics have been explored using various kinds of models including ordinary differential equations (ODEs). ODEs possess the advantageous property of having a continuous-time representation of queue length dynamics, thus its adoption in this article in modelling various scenarios as system of first-order ODEs. Specifically, a multi-server queue is considered and a numerical approach for solving first-order ODEs using MATLAB is adopted to obtain approximate solutions of the resultant models. The results display the dynamics of the queue length in each scenario, thus showing the usefulness of ODEs in analysing the behaviour of queues using system of ODEs.

View Publication
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Threshold Current Density of Al0.1Ga0.9N/GaN Triple Quantum Well Laser
...Show More Authors

Semiconductor laser is used in processing many issues related to the scientific, military, medical, industrial and agricultural fields due to its unique properties such as coherence and high strength where GaN-based components are the most efficient in this field. Current technological developments mention to the strong connection of GaN with sustainable electronic and optoelectronic devices which have high-efficiency. The threshold current density of Al0.1Ga0.9N/GaN triple quantum well laser structure was investigated to determine best values of the parameters affecting the threshold current density that are well width, average thickness of active region, cavity length, reflectivity of cavity mirrors and optical confinement factor. The opt

... Show More
View Publication
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Thu Dec 01 2022
Journal Name
Civil And Environmental Engineering
Performance of Prestressed Concrete Hunched Beams with Multi-Quadrilaterals Openings
...Show More Authors
Abstract<p>A long-span Prestressed Concrete Hunched Beam with Multi-Quadrilateral Opening has been developed as an alternative to steel structural elements. An experimental program was created and evaluated utilizing a single mid-span monotonic static load on simply supported beams, which included six beams with openings and the solid control beam without openings, to investigate the performance of such beams. The number and height of the quadrilateral openings are the variables to consider. According to test results, the presence of openings in the prestressed concrete hunched beam with multi-quadrilateral opening did not considerably affect their ultimate load capacity with respect to a contro</p> ... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation Nurses Practice about Care of Children with Febrile Convulsion
...Show More Authors

Abstract

Objective(s): To evaluate the nurses` practices for children who diagnosed with febrile convulsion.

Methodology: A quantitative research, descriptive correlational design was used in this study, the study conducted on nurses who work in Al-Diwaniya Pediatrics Teaching Hospital-Iraq for Maternal and Children period from 12th September 2021 to 10th October 2022. A non- probability (convenience) sample has been applied to obtain the study goals. The study sample was (21) nurses who participate in the study. The study tool is composed of two parts: The first part is concerned with collection of nurses socio-demographic data obta

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Preparation of Cu thin film by cylindrical magnetron sputtering device
...Show More Authors

In the present work, a D.C. magnetron sputtering system was
designed and fabricated. This chamber of this system includes two
coaxial cylinders made from copper .the inner one used as a cathode
while the outer one used as a node. The magnetic coils located on
the outer cylinder (anode) .The profile of magnetic field for various
coil current (from 2Amp to 14Amp) are shown. The effect of
different magnetic field on the Cu thin films thickness at constant
pressure of 7x10-5mbar is investigated. The result shown that, the
electrical behavior of the discharge strongly depends on the values
of the magnetic field and shows an optimum value at which the
power absorbed by the plasma is maximum. Furthermore, the
pl

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Synthesis of Some Heterocyclic Compounds derived from 2-mercapto pyrimidine
...Show More Authors

In this work 2-hydrazino pyrimidine (1) was prepared from 2-mercapto pyrimidine with hydrazine hydrate. Treatment of (1) with active methylene compounds gave 2-(3,5-dimethyl -1 H – Pyrazole-1-yl) pyrimidine , whereas the reaction of (1) with carboxylic anhydride namely maleic anhydride or 1,2,3,6-tetra hydro phthalic anhydride yielded 1-Pyrimidine-2-yl-1,2-dihydro pyridazine-3,6-dione (3) and 2 – Pyrimidin -2-yl -2,3,4 a ,5,8 a – hexahydro phthalazine 1,4 – dione (4) . Reaction of (1) with phenyl isothiocyanate and ethyl chloro acetate afforded 3-Phenyl-1,3-thiazolidine-2,4-dione-2( pyrimidine -2- yl hydrazone (6) Azomethine (7-10) were prepared through condensation of (1) with aromatic aldehydes or ketones, then comp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2009
Journal Name
2009 Ieee Symposium On Industrial Electronics &amp; Applications
ITTW: T-way minimization strategy based on intersection of tuples
...Show More Authors

View Publication
Scopus (6)
Crossref (6)
Scopus Crossref
Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Frustrated total internal reflection of newton rings multiple beam interference
...Show More Authors

Frustrated Total Internal Reflection FTIR phenomenon is manifested employing Newton‟s rings setup generated via a coherent light beam of a laser diode ( . All concentric bright and dark rings, except the central bright spot, were noticed to recede (disappear) when the incident angle exceeded the critical angle of 41o.
It was also shown that the current setup has proven its applicability for other tests and can give convenient results that conform with theory. Neither the concept nor the design is beyond what can be realized in an undergraduate laboratory. However, technical improvements in mounting the prism - lens may be advisable. As an extension of the experiments, the effect can be studied using hollow prism filled with liquids

... Show More
View Publication Preview PDF
Crossref