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The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is contributions to fraud detection, the Benford’s law is consider control tool and one from this Techniques that using in multiple sides in the Audit and control, and statically method provide indict to auditor about risk level in balances for accounts and transaction. The research aims to shed light the role of Auditor in risk appreciation and information control, and important Benford’s law in appreciation a fraud detection risk in financial fraud in audit.The Researchers have found gropes from conclusions its important; the Benford’s law is control tool contribution in appreciation a fraud risk actively, as well as the role it’s in the fraud detection. The researchers are grope recommendations important its should from Auditor using modern tools in audit and financial control, And the Benford’s is consider one from this technique.

Keyword: Benford’s law, fraud, detection risk.

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Publication Date
Thu May 09 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Formulation and Evaluation of Immediate-Release Oral Tablets Containing Magnesium Aluminum Silicate-Loaded Simvastatin
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Background: Simvastatin (SIM) is a lipid-lowering agent to prevent disorders caused by clogged blood vessels. Because of its low solubility, it has low bioavailability. The adsorption technique is effective in improving drug solubility and dissolution rate. Objective: To use magnesium aluminum silicate (MAS) as an adsorbent in combination with Soluplus® as a hydrophilic polymer to formulate SIM as immediate-release tablets (IRTs). Methods: We used the solvent evaporation method to make MAS-loaded SIM in the presence of Soluplus®, making sure that the ratio of SIM to MAS to SOLU was 1:6:3. We then used this mixture to make IRTs. Using the direct compression method, we made all of the SIM-IRT formulas. We used diluents like Avicel

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Publication Date
Mon Dec 24 2018
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
OCCURRENCE AND REDESCRIPTION OF THRYSSA SETIROSTRIS (BROUSSONET, 1782) (CLUPIFORMES, ENGRAULIDAE) FROM IRAQI MARINE WATER
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    Nine fish specimens of Thryssa setirostris (Broussonet, 1782) were collected from the Arabian Gulf, during the period from July 2015 to April 2016. Because of the scarcity of this fish and overlapping and ambiguous of its taxonomic characters with other Thryssa spp., a detailed taxonomic study was conducted. The present study includes the most important meristic and morphometric characteristics.

 

    The mean of the total length of the specimens was 149.67 mm; dorsal fin consists of 12 rays, anal fin with 34-37 rays and pectoral fin with 12-13 rays; Gill rakers were 4 upper,1 medial an.10 lower. The most important character that isolates T. setiristis from

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Publication Date
Thu Aug 01 2013
Journal Name
Ibn Al- Haitham Journal For Pure And Applied Science
Synthesis and Characterization of Heterocyclic Compounds Derived From 4- Hydroxy and 4-Amino Acetophenone
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Two series of Schiff Bases [VI]n and thiazolidin-4-one derivatives[VII]n were synthesized by many steps starting from cyclization of 4- hydroxyacetophenon with thiourea in iodine to yield 1,3-thiazole compound which was reacted with pentoxy bromide in anhydrous potassium carbonate to converted compound[II] and this reacted with Phenol to yield azo compound[III]. The azo compound reacted with ethyl chloro acetate in basic medium to get a new easter compound[IV] which is converted to their acid hydrazid[V]. The later compound condensation with n-alkoxy benzaldehyde to give new Schiff bases[VI]n . Imine group undergoes addition cyclization with thioglycolic acid to get thiazolidinone compounds[VII]n .Also, two new series of Schiff Bases [XII]n

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Publication Date
Mon Jun 27 2022
Journal Name
Acs Omega
Development of Biodegradable/Biocompatible Nanoliposome-Encapsulated Antimicrobial Essential Oils for Topical Creams and Gels
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Publication Date
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Prediction of penetration Rate and cost with Artificial Neural Network for Alhafaya Oil Field
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Prediction of penetration rate (ROP) is important process in optimization of drilling due to its crucial role in lowering drilling operation costs. This process has complex nature due to too many interrelated factors that affected the rate of penetration, which make difficult predicting process. This paper shows a new technique of rate of penetration prediction by using artificial neural network technique. A three layers model composed of two hidden layers and output layer has built by using drilling parameters data extracted from mud logging and wire line log for Alhalfaya oil field. These drilling parameters includes mechanical (WOB, RPM), hydraulic (HIS), and travel transit time (DT). Five data set represented five formations gathered

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Publication Date
Tue Feb 27 2018
Journal Name
Iraqi Journal Of Laser
Investigation of Densified SiO2 Sol-Gel Thin Films Using Conventional and DPSS Laser Techniques
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The prepared nanostructure SiO2 thin films were densified by two techniques (conventional and Diode Pumped Solid State Laser (DPSS) (532 nm). X-ray diffraction (XRD), Field Emission Scanning electron microscopy (FESEM), and Atomic Force Microscope (AFM) technique were used to analyze the samples. XRD results showed that the structure of SiO2 thin films was amorphous for both Oven and Laser densification. FESEM and AFM images revealed that the shape of nano silica is spherical and the particle size is in nano range. The small particle size of SiO2 thin film densified by DPSS Laser was (26 nm) , while the smallest particle size of SiO2 thin film densified by Oven was (111 nm).

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Scaphoid Fracture Non Union Treated by Bone Graft and Plaster of Paris Cast Splint.
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Objective: to evaluate the results of (Modification of Russe method) in treatment of nonunion fracture scaphoid bone by bone graft with external splintage (plaster of paris cast (pop ).
Methods:Prospective study done on 26 patients (24 male, 2 female), age range between 25-42 years (mean age 34 years), fracture site at middle 1/3 with minimal displacements with no carpal bone or radial bone injury, technique of Matte- Russe method (explore the bone through volar approach using bone graft from iliac crest (cortico-cancellous peg plus cancellus bone) with thumb spica for 90 days with period of follow up 12-18 months.
Results: out of 26 patients treated by this method , 23 patients (88.5%) union was achieved radiologically by the end

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Publication Date
Fri Nov 01 2019
Journal Name
Sylwan Journal
Immunohistochemical evaluation for osteonectin on healing process of intrabony defect treated by Panax ginseng
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Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. This study aimed to study the efficacy of Panax ginseng as a osteoinducer in tibia of rat and as a stimulator for bone healing and to study the immunohistochemical expression of osteonectin as bone formation markers in experimental and control groups during bone healing. Material and method: : In this study thirty albino male rats , weighting (200-300) gram ,aged (2-3) months ,will be used under control conditions of temperature ,drinking and food consumption. The animals will subject for an

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Publication Date
Tue May 01 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Evaluation of Electromagnetic Near-Field Measurement Technique as Non-Destructive Testing for Composite Structures
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Publication Date
Mon Jun 01 2015
Journal Name
المؤتمر العلمي التخصصي الحادي والعشرون لكلية التربية/ الجامعة المستنصرية 22-23 نيسان 2015 الفيزياء
Computer Simulations of Imaging a Dirac Delta Function by a Ground-Based Optical Telescope
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Two- dimensional numerical simulations are carried out to study the elements of observing a Dirac point source and a Dirac binary system. The essential features of this simulation are demonstrated in terms of the point spread function and the modulation transfer function. Two mathematical equations have been extracted to present, firstly the relationship between the radius of optical telescope and the distance between the central frequency and cut-off frequency of the optical telescope, secondly the relationship between the radius of the optical telescope and the average frequency components of the modulation transfer function.

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