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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
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Detection of Hypertension among Cardiac Diseases Inpatients at Kirkuk City Hospitals
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Objectives of the study: The main objective of the study is to assess the prevalence of hypertension among
cardiac diseases patients and to fiend out relation ship between hypertension and cardiovascular diseases.
Methodology: A descriptive study, using interviewer and questionnaire technique was conducted on cardiac
diseases inpatients of clinic unite at Kirkuk and Azady hospitals from 17th ,June ,2012 to 1st, March , 2013.
Non – probability (purposive) sample of (148) adult patients, (81) females and (67) males with heart disease are
selected from inpatients of clinic unite at Kirkuk and Azady hospitals at kirkuk city. Questionnaire was
developed to assess the items which are related to heart disease patient's (Dise

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Publication Date
Sun Jun 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Chromium Ions on Activated Carbon Produced from Cow Bones
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Due to the broad range uses of chromium for industrial purposes, besides its carcinogenic effect, an efficient, cost effective removal method should be obtained. In this study, cow bones as a cheap raw material were utilized to produce active carbon (CBAC) by physiochemical activation, which was characterized using: SEM to investigate surface morphology and BET to estimate the specific surface area. The best surface area of CBAC was 595.9 m2/gm which was prepared at 600 ᵒC activation temperature and impregnation ratio of 1:1.5. CBAC was used in aqueous chromium ions adsorption. The investigated factors and their ranges are: initial concentration (10-50 mg/L), adsorption time (30-300 min), temperature (20-50

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Removal of Amoxicillin from Water by Adsorption on Water Treatment Residues
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The presence of residual antibiotics in water results in the development of antibiotics resistant genes. The available wastewater treatment systems are not capable of removing such antibiotics from sewage. Thus, antibiotics need to be removed before the discharge of wastewater. Adsorption is among the promising techniques for the wastewater treatment to aid the removal of a wide range of organic and inorganic pollutants. The present work is a contribution to the search for an economical method for the removal of low concentrations of amoxicillin (AMX) from water by adsorption on water treatment residue, WTR, taken from a local drinking water facility. The chemical composition and the adsorptive characteristics of the material were first

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Ecological Engineering
Treatment of Petroleum Refinery Wastewater by Activated Carbon Assisted Electrocoagulation Process
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Publication Date
Thu Dec 04 2025
Journal Name
Journal Of Nature And Science Of Medicine
Impact of Patients’ Education upon Reducing Psychological Distress during Diabetic Journey
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Abstract<sec> <title>Background and Objectives:

Diabetes distress (DD), an emotional burden that does not meet the diagnostic criteria for major depressive disorder, has gained attention in the diabetes literature. It was to evaluate the impact of diabetes education among psychological distress in type 2 diabetes patients.

Materials and Methods:

A cross-sectional study was conducted between November 1, 2024, and March 1, 2025, at the Endocrine and diabetes center in Baghdad City, Iraq, tar

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Publication Date
Wed Mar 01 2023
Journal Name
Iranian Journal Of Materials Science And Engineering
First-Principles Analysis of Cr-Doped SrTiO3 Perovskite as Optoelectronic Materials
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The influence of Cr3+ doping on the ground state properties of SrTiO3 perovskite was evaluated using GGA-PBE approximation. Computational modeling results infered an agreement with the previously published literature. The modification of electronic structure and optical properties due to Cr3+ introducing into SrTiO3 were investigated. Structural parameters assumed that Cr3+ doping alters the electronic structures of SrTiO3 by shifting the conduction band through lower energies for the Sr and Ti sites. Besides, results showed that the band gap was reduced by approximately 50% when presenting one Cr3+ atom into the SrTiO3 system and particularly positioned at Sr sites. Interestingly, substituting Ti site by Cr3+ led to eliminating the band ga

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Preparing a New Type of Concrete Based on Sulfur-melamine Modifier
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In this research work, a new type of concrete based on sulfur-melamine modification was introduced, and its various properties were studied. This new type of concrete was prepared based on the sulfur-melamine modification and various ingredients. The new sulfur-melamine modifier was fabricated, and its fabrication was confirmed by IR spectroscopy and TG analysis. The surface morphology resulted from this modifier was studied by SEM and EDS analysis. The components ratios in concrete, chemical and physical characteristics resulted from sulfur-melamine modifier, chemical and corrosion resistance of concrete, stability of concrete against water adsorption, stability of concrete against freezing, physical and mechanical properties and durabi

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Publication Date
Fri Jan 31 2020
Journal Name
Sains Malaysiana
Adsorption of Para Nitro-phenol by Activated Carbon Produced from Alhagi
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Publication Date
Sat Jun 01 2024
Journal Name
Baghdad Science Journal
Extraction of Caffeine from Spent Coffee Ground by Solid-liquid Extraction
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يهدف البحث الحالي إلى الاستفادة من القهوة المستهلكة , كمادة وسيطة حيث تعد القهوة المستهلكة من المخلفات المضرة للبيئة الاستخراج الكافيين الطبيعي والذي يعد مادة ذات نشاط حيوي واهمية, وتحديد العوامل الفعالة في كفاءة عملية الاستخلاص من حيث تركيز الكافيين. تضمنت المتغيرات الرئيسية المدروسة وقت الاستخلاص  0-150 دقيقة  ، ودرجة الحرارة  25-55 درجة مئوية  ، وسرعة الخلط  180-450 دورة في الدقيقة  ،   ودرجة الحموضة العالق

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Publication Date
Mon Dec 08 2025
Journal Name
Nanomaterials
High-Temperature Properties of Hot Mix Asphalt Modified with Different Nanomaterials
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Rutting is a predominant distress in asphalt pavements, particularly in hot climatic regions. This study systematically investigated the high-temperature performance of hot mix asphalt modified with five nanomaterials, namely, nano-silica (NS), nano-alumina (NA), nano-titanium (NT), nano-zinc (NZ), and carbon nanotubes (CNTs), under consistent laboratory conditions. Modification dosages were selected up to 10% for NS, NA, and NT, and up to 5% for NZ and CNTs. The experimental methodology comprised the following: (i) binder rheological characterization through rotational viscosity, G*/sinδ, and multiple stress creep recovery (MSCR) to quantify rutting susceptibility; (ii) chemical and microstructural assessments using Fourier transf

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