That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

     In this paper the design of hybrid retina matching algorithm that is used in identification systems is considered. Retina based recognition is apparent as the most secure method for identification of an identity utilized to differentiate persons.

     The characteristics of Speeded up Robust Feature (SURF) and Binary Robust Invariant Scalable Key-Points (BRISK) algorithm have been used in order to produce a fast matching algorithm than the classical ones, those characteristics are important for real-time applications which usually need quick processing of a growing quantity of data. The algorithm is divided into three stages: retinal image processing and segmentation, extracting the lo

Foreign direct investment (FDI) is one of the most practical types of foreign investment. FDI contributes to job creation, foreign exchange earnings and national income escalation, improving semi-skill and skilled labor. Based on our knowledge, this paper is the first study attempting to investigate the effect of political stability on the FDI in Turkey using an econometric approach. Achieving this objective, a co-integration analysis was conducted between the FDI and its determinants in the short-run and long-run including “macroeconomic indicators” and “Political Stability (PS)” in Turkey. Using annual data from 1974 to 2017 via Auto-Regressive Distributed Lag (ARDL) model. The results confirm the positive correlation betwe

When exercising their authority in the jurisprudence, judges are subject to a set of restrictions that they must adhere to, as they do not want their jurisprudence to be accepted and welcomed by law practitioners in general, and legal scholars in particular, and in contrast to it, the arrows of criticism and defamation will extend to that jurisprudence, and then they will have to reverse them . Perhaps the most important of those restrictions imposed on judges is their observance of justice between the parties to the lawsuit through their lack of bias for one of the parties at the expense of the other, in addition to their observance of public order and public morals, as well as their observance of the legal texts that they work under its u

The UN plans to achieve several development objectives by 2030. These objectives address global warming, a major issue. This method aims to improve sustainable accounting performance (AP). In this circumstance, AI is being applied in various fields, notably in economic, social, and environmental (ESE) domains. This research investigates how sustainable development (SD) influences AI methodologies and AP improvement. The research examined a sample of Iraqi banks listed on the Iraq Stock Exchange from 2014 to 2022. AI was measured by ATM and POS prevalence. A three-dimensional approach examined economic, social, and environmental (ESE) sustainability. Meanwhile, the performance of sustainable accounting was measured through the return on asse

      Thioacetamide (TAA) is a thiono-sulfur containing compound with a wide manufacturing application. Humans and animals exposure to TAA may occur in different ways and may cause nephrotoxicity. So, in this study serum creatinine concentration and urea, in addition to renal pathological changes, were examined in mice treated with TAA/P (100 mg/kg B.W). One hundred twenty male albino (BALB/c) mice were used. They were randomly divided into 2 main groups. In the control group 30 mice were fed water only and normal mice pellet.The other TAA-treated group of mice were divided into 3 subgroups as follow: 1^st group (G1) was injectsed with TAA for 2 months (injected twice a month), while the 2^nd(G2) and 3^rd

The tunnel’s stability during construction is a very important matter. Some methods have been proposed for stability evaluation, but the hazard warning levels (HWLs) are more applicable among these methods. Despite monitoring and applying HWLs, several collapses in Shibli twin tunnels in Iran have cast doubts on the accuracy of this criterion in the presence of water. In this study, the critical strains under different water contents were measured through uniaxial compressive strength tests on 11 different shale and marl samples. A comparison of laboratory tests and numerical results shows that the influence of the moisture content on the critical strain is negligible. In addition, the results show that there is no dir