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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
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Microscopic effective charges and quadrupole moments of sd-shell and sd-pf cross-shell nuclei with Z≥13
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Publication Date
Mon Apr 01 2024
Journal Name
Iraqi Journal Of Applied Physics
Structural and Electrochemical Characterization of ITO Electrode Modified by f- MWCNT/graphene/polypyrrole Nanocomposite Decorated by Gold Nanoparticles
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There is currently a pressing need to create an electro-analytical approach capable of detecting and monitoring genosensors in a highly sensitive, specific, and selective way. In this work, Functionalized Multiwall Carbon Nanotubes, Graphene, Polypyrrole, and gold nanoparticles nanocomposite (f-MWCNTs-GR-PPy-AuNP) were effectively deposited on the surface of the ITO electrode using a drop-casting process to modify it. The structural, morphological, and optical analysis of the modified ITO electrodes was carried out at room temperature using X-ray diffraction (XRD), field emission scanning electron microscopy (FE-SEM) images, atomic force microscopy (AFM) and Fourier transform infrared (FTIR) spectra. Cyclic voltammetry (CV) and electrochemi

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
Two dimensional grating and efficiency enhancement of Si photovoltaic cells by surface texturing using UV femtosecond laser pulses
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A fast laser texturing technique has been utilized to produce micro/nano surface textures in Silicon by means of UV femtosecond laser. We have prepared good absorber surface for photovoltaic cells. The textured Silicon surface absorbs the incident light greater than the non-textured surface. The results show a photovoltaic current increase about 21.3% for photovoltaic cell with two-dimensional pattern as compared to the same cell without texturing.

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Publication Date
Wed Mar 05 2025
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Synthesizing, characterization of some metal ion complexes with new azo dye and studying antioxidant and anticancer (MCF-7)
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This new azo dye 7-(3-hydroxy-phenylazo)-quinoline-8-ol was subsequently used to prepare a series of complexes with the chlorides of Fe, Co, Zn, Ru, Rh and Cd. The compounds identified by 1H and 13C-NMR, FT-IR, UV-Vis, mass spectroscopy, as well as TGA, DSC, and C.H.N., conductivity, magnetic susceptibility, metal and chlorine content. The results showed that the ligand behaves in a trigonal behavior, and that the complexes gave tetrahedral, except for Fe, Ru and Rh octahedral was given, that all of them are non-electrolytes. The effectiveness of both the compounds in inhibiting free radicals was evaluated by the ability to act as an antioxidant was measured using DPPH as a free radical and gallic acid as a standard substance, the

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Clinical And Experimental Dentistry
Cusp deflection and fracture strength of root canal filled premolars with two access cavities designs (Conservative vs Traditional)
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Publication Date
Mon Mar 23 2020
Journal Name
Journal Of Engineering
Utilization of Glycerol for Glycerol Carbonate Synthesis via Transesterfication Reaction over Bio-Char Catalyst prepared from reed plant
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Biodiesel production process was attracted more attention recently due to the surplus quantity of glycerol (G) as a byproduct from the process. Glycerol Utilization must take in to consideration to fix this issue also, to ensure biodiesel industry sustainability. Highly amount of Glycerol converted to more benefit material Glycerol carbonate (GC) was one of the most allurement compound derived from glycerol by transesterification of glycerol with dimethyl carbonate (DMC). Various parameters have highly impact on transesterification was investigated like catalyst loading (1-5) %wt., molar ratio of DMC: glycerol (5:1 – 1:1), reaction time (30 - 150) min and temperature (40 – 80) ᴼC. The Optimum glycerol carbonate yie

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Publication Date
Sat Nov 15 2025
Journal Name
Cell Biochemistry And Biophysics
Green Synthesis of Platinum Nanoparticles Using Aqueous Broccoli Extract for Antimicrobial, Antioxidant, Wound Healing, Antidiabetic, and Anticancer Applications
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Platinum nanoparticles (PtNPs) exhibit promising biomedical properties, but concerns about biocompatibility and synthesis-related toxicity remain. This study aimed to develop eco-friendly PtNPs using aqueous broccoli extract as a natural reducing and stabilizing agent, and to assess their multifunctional biomedical potential. PtNPs were synthesized through sonochemical reduction of K₂PtCl₆ in broccoli extract, followed by purification and comprehensive physicochemical characterization. UV–Vis confirmed nanoparticle formation at 253 nm, while XRD and FTIR analyses verified the crystalline FCC structure and phytochemical capping. TEM revealed mainly spherical PtNPs with an average core size of 14.83 ± 7.67 nm. Conversely, DLS showe

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Petroleum Science And Engineering
Organic geochemistry of hydrocarbon seeps associated with sulfurous spring water, western Iraq: Biodegradation, source rock and sedimentary environment
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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
EFFICACY ASSESSMENT OF BLACK PEPPER AND CLOVE EXTRACTS AGAINST SUNFLOWER SEEDS BLACK ROT DISEASE CAUSED BY ASPERGILLUS SPP.
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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Anaerobic Digestion and Codigestion of Chlorella Vulgaris Microalgae Biomass with Wastewater Sludge and Dairy Manure for Biogas Production
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Abstract

 

Anaerobic digestion process of organic materials is biochemical decomposition process done by two types of digestion bacteria in the absence of oxygen resulting in the biogas production, which is produced as a waste product of digestion. The first type of bacteria is known as acidogenic which converts organic waste to fatty acids. The second type of bacteria is called methane creators or methanogenic which transforms the fatty acids to biogas (CH4 and CO2). The considerable amounts of biodegradable constitutes such as carbohydrates, lipids and proteins present in the microalgae biomass make it a suitable substrate for the anaerobic digestion or even c

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