Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

The major cause of destruction during vertical vibration is the failure of the soil structure. The soil may fail due to loss of strength during continues vibration. The saturated sandy soil losses strength due to an increase in pore pressure, this phenomenon is called "liquefaction". Piled foundations are usually adopted as a foundation solution in potentially liquefiable soil under dynamic loading. In this research, 3D finite element model using PLAXIS Software was employed for pile foundation in saturated sandy soil. The results show the acceleration mobilization and velocity on the footing increases with increasing the intensity of dynamic loads and it becomes zero at maximum value of vertical settlement which indicates the end of the ti

 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

This study provides an empirical and strategic contribution to the revenue management literature by investigating the transition from static cost-plus pricing to a dynamic, elasticity-based framework within state-owned extractive industries (SOEs). While dynamic pricing is extensively studied in flexible, data-rich private markets, its application in structurally rigid SOEs within transitional economies remains a critical research gap. Drawing on primary fiscal and production data from the 2024 fiscal year of the General Company for Mining Industries (SCMI), we developed a mathematical model to determine optimal pricing ( ) based on marginal cost principles and demand elasticity. The findings demonstrate that replacing rigid accounting rout

The use of credit cards for online purchases has significantly increased in recent years, but it has also led to an increase in fraudulent activities that cost businesses and consumers billions of dollars annually. Detecting fraudulent transactions is crucial for protecting customers and maintaining the financial system's integrity. However, the number of fraudulent transactions is less than legitimate transactions, which can result in a data imbalance that affects classification performance and bias in the model evaluation results. This paper focuses on processing imbalanced data by proposing a new weighted oversampling method, wADASMO, to generate minor-class data (i.e., fraudulent transactions). The proposed method is based on th

The main work of this paper is devoted to a new technique of constructing approximated solutions for linear delay differential equations using the basis functions power series functions with the aid of Weighted residual methods (collocations method, Galerkin’s method and least square method).

New polymer blend with enhanced properties was prepared from (80 %) epoxy resin (Ep), (20%) unsaturated polyester resin (UPE) as a matrix material. The as-obtained polymer blend was further reinforced by adding Sand particles of particle size (53 μm) with various weight fraction (5, 10, 15, 20 %). Thermal conductivity and sorption measurements are performed in order to determine diffusion coefficient in different chemical solutions (NaOH, HCl) with concentration (0.3N) after immersion for specific period of time (30 days). The obtained results demonstrate that the addition of sand powder to (80%EP/20%UPE) blend leads to an increase of thermal conductivity, with an optimum/minimum diffusion coefficient in (HCl)/(NaOH), respectively.

The silicon carbide/carbon fiber (SiC/CF) hybrid fillers were introduced to improve the electrical and thermal conductivities of the epoxy resin composites. Results of Fourier transform infrared spectroscopy revealed that the peaks at 3532 and 2850 cm⁻¹ relate to carboxylic acid O–H stretching and aldehyde C–H stretching appearing deeper with an increased volume fraction of SiC. Scanning electron microscopic image shows a better interface bonding between the fiber and the matrix when the volume fraction of SiC particles are increased. As frequency increases from 10² Hz to 10⁶ Hz, dielectric constants decrease slightly. Dissipation factor (tan δ) values keep low a