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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
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Characterization of silver polyaniline nanocomposite thin films prepared by microwave induced plasma
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Polyaniline (PANI) and Ag/PANI nanocomposite thin films have prepared by microwave induced plasma. The Ag powder of average particle size of 50 nm, were used to prepare Ag/PANI nanocomposite thin films. The Ag/PANI nanocomposite thin films prepared by polymerization in plasma and characterized by UV-VIS, FTIR, AFM and SEM to study the effect of silver nanoparticles on the optical properties, morphology and structure of the thin films. The optical properties studies showed that the energy band gap of the Ag/PANI (5%wt silver) decreased from 3.6 to 3.2 eV, where the substrate location varied from 4.4 to 3.4 cm from the axis of the cylindrical plasma chamber. Also the optical energy gap decreased systematically from 3.3 to 3 eV with increas

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment of Patients’ Knowledge Toward Total Hip Replacement Home – Care
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To assess the total hip replacement patients’ knowledge of home – care regarding pain management, medication therapy, wound care, mobility limitation and complications may occur in the post hip replacement surgery, and to assess relationship between some variables such as, age level of education, sex & marital status with home- care knowledge. A descriptive study was used to assess the hip-replacement patient home-knowledge, a purposive sampling of (60) hip-replaced –patients were selected from Gazy Alhariri Hospital  (central of surgical profession ) and Alwasity Hospital ( plastic surgery) , the questionnaire  obtains two parts , part one, which included socio-demographical characteristics of the samp

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Adsorptive Removal of Furfural from Wastewater on Prepared Activated Carbon from Sawdust
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Furfural is a toxic aromatic aldehyde that can cause a severe environmental problem especially the wastewater drown from petroleum refinery units. In the present work, a useless by-product from local furniture manufacturing industry; sawdust was used as raw material for the preparation of activated carbon which is chemically activated with phosphoric acid. The effect of adsorption variables which include initial pH of solution (2-9), agitation speed (50-250) rpm, agitation time (15-120) min, initial concentration of furfural (50-250) ppm, and amount of adsorbent material (0.5-2.5) g for the three adsorbents used (prepared activated carbon, commercial activated carbon and raw sawdust) were investigated in a batch process

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Publication Date
Wed Sep 30 2026
Journal Name
Journal Of Engineering
Technological Analysis of Flat Surface Conditions by Magnetic Abrasive Finishing Method (MAF)
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This study introduced the effect of using magnetic abrasive finishing method (MAF) for finishing flat surfaces. The results of experiment allow considering the MAF method as a perspective for finishing flat surfaces, forming optimum physical mechanical properties of surfaces layer, removing the defective layers and decreasing the height of micro irregularities. Study the characteristics which permit judgment parameters of surface quality after MAF method then comparative with grinding

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
Thermal Buckling Analysis of Laminated Composite plates with General Elastic Boundary Supports
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In this study, the modified Rayleigh-Ritz method and Fourier series are used to determine the thermal buckling behavior of laminated composite thin plates with a general elastic boundary condition applied to in-plane uniform temperature distribution depending upon classical laminated plate theory(CLPT). A generalized procedure solution is developed for the Rayleigh-Ritz method combined with the synthetic spring technique. The transverse displacement of the orthotropic rectangular plates is not a different term as a new shape expansion of trigonometric series. In this solution approach, the plate transverse deflection and rotation due to bending are developed into principle Fourier series with a sufficient smoothness auxi

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Nonlinear optical properties of synthesized porous nanostructures PMMA via template-directed methods
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Colloidal crystals (opals) made of close-packed polymethylmethacrylate (PMMA) were fabricated and grown by Template-Directed methods to obtain porous materials with well-ordered periodicity and interconnected pore systems to manufacture photonic crystals. Opals were made from aqueous suspensions of monodisperse PMMA spheres with diameters between 280 and 415 nm. SEM confirmed the PMMA spheres crystallized uniformly in a face-centered cubic (FCC) array. Optical properties of synthesized pores PMMA were characterized by UV–Visible spectroscopy. It shows that the colloidal crystals possess pseudo photonic band gaps in the visible region. A combination of Bragg’s law of diffraction and Snell’s law of refraction were used to calculate t

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Publication Date
Sun Dec 01 2019
Journal Name
Plant Disease
Pathotypes Detected Among Populations of <i>Pratylenchus neglectus</i> Collected From Montana
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The root lesion nematode, Pratylenchus neglectus, is one of the most damaging nematodes to affect wheat worldwide. The nematode is widely distributed in Montana, primarily affecting winter wheat within the state. Managing the nematode primarily involves rotation to resistant and moderately resistant crops (peas, lentils, and barley). A nematode survey was conducted across the state nearly 10 years after an initial survey, to reassess the nematode threat and assess the impact of changing trends in crop rotations. To assess the broad applicability of rotation crops to control P. neglectus across Montana, greenhouse trials were conducted to challenge rotational crops using eight populations of P. neglectus collected from geographicall

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Biological Activity of Levan Produced from Rhizospheric Soil Bacterium Brachybacterium phenoliresistens KX139300
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Levan is an exopolysaccharide produced by various microorganisms and has a variety of applications. In this research, the aim was to demonstrate the biological activity of levan which produced from B. phenoliresistens KX139300. These were done via study the antioxidant, anti-inflammatory, anticancer and antileishmanial activities in vitro. The antioxidant levan was shown 80.9% activity at 1250 µg/mL concentration. The efficient anti-inflammatory activity of 88% protein inhibition was noticed with levan concentration at 35 µg/mL. The cytotoxic activity of levan at 2500 µg/mL concentration showed a maximum cytotoxic effect on L20B cell line and promastigotes of Leishmani tropica. Levan has dose-dependent anticancer and antileishmanial acti

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Food Applications of Monosodium Glutamate Salt Produced from Bacillus subtilis EN3A1-P19U7
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The aim of this study was to get monosodium glutamate (MSG) flavor, which was obtained from glutamic acid, that produced from local isolated from Bacillus subtilis EN3A1-P19U7 which genetically improved, from Bacillus subtilis EN3A1-P19U7, and applied in sausage chicken meat, mayonnaise and vegetable and lentil soup, it has been added MSG product in this study at different concentrations with the use of chicken broth cubes (Maggi) as a commercial flavor for comparison, and it was conducted sensory evaluation of these products and found that the addition of MSG product this study at the level of 0.6% to the sausage chicken and 0.6% to the mayonnaise and 0.15% to the vegetable and lentil soup, the results of sensory evaluation show not signif

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Publication Date
Wed Mar 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Spectrophotometric Determination of Carbamazepine Via Oxidative Coupling Reaction with 2,4-dinitrophenyl hydrazine
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 An accurate and sensitive spectrophotometric method has been developed for the determination of carbamazepine (CRN.) in pure and dosage forms. The method is based on the oxidation of 2,4-dinitrophenylhydrazine (2,4-DNPHz) by potassium periodate than coupling with carbamazepine (CRN.) in alkaline medium to form a stable yellowish brown colored water-soluble dye with a maximum absorption at 485 nm. The variables that affect the completion of reaction have been carefully optimized. Beer’s law is obeyed over the concentration range of     (4-50 μg.mL-1) with molar absorptivity of (6.7335×103 L.mol-1.cm1). The limit of detection was (0.1052 μg.mL-1) and Sandell’s sensitivity value was 0.0350 μg.cm-2.

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