Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

God  urged to read the Holy Qur’an and to ponder it is commanded, and the Most High said:  That they ponder over His verses and that those with insights remember ().
And this book that God Almighty sent down to the heart of His Prophet, peace and blessings be upon him, is as clear as the sun and the moon.
It is a book of guidance and the constitution of a nation that is the best nation brought forth for mankind, and God has taken care of its preservation as He said:  We have sent down the Remembrance, and we are its guardians.
This has been chosen for this topic (Luqman's commandments to his son) for what we see today in our time and society from the loss of morals and values and the neglect of parents to their chi

            In this paper, new method have been investigated using evolving algorithms (EA's) to cryptanalysis one of the nonlinear stream cipher cryptosystems which depends on the Linear Feedback Shift Register (LFSR) unit by using cipher text-only attack. Genetic Algorithm (GA) and Ant Colony Optimization (ACO) which are used for attacking one of the nonlinear cryptosystems called "shrinking generator" using different lengths of cipher text and different lengths of combined LFSRs. GA and ACO proved their good performance in finding the initial values of the combined LFSRs. This work can be considered as a warning for a stream cipher designer to avoid the weak points, which may be f

Owing to their remarkable characteristics, refractory molybdenum nitride (MoN x )-based compounds have been deployed in a wide range of strategic industrial applications. This review reports the electronic and structural properties that render MoN x materials as potent catalytic surfaces for numerous chemical reactions and surveys the syntheses, procedures, and catalytic applications in pertinent industries such as the petroleum industry. In particular, hydrogenation, hydrodesulfurization, and hydrodeoxygenation are essential processes in the refinement of oil segments and their conversions into commodity fuels and platform chemicals. N-vacant sites over a catalyst’s surface are a significant driver of diverse chemical phenomena. Studies

In this study, we present a new steganography method depend on quantizing the perceptual color spaces bands. Four perceptual color spaces are used to test the new method which is HSL, HSV, Lab and Luv, where different algorithms to calculate the last two-color spaces are used. The results reveal the validity of this method as a steganoic method and analysis for the effects of quantization and stegano process on the quality of the cover image and the quality of the perceptual color spaces bands are presented.

In this paper, the concept of a hyper structure KU-algebra is introduced and some related properties are investigated. Also, some types of hyper KU-algebras are studied and the relationship between them is stated. Then a hyper KU-ideal of a hyper structure KU-algebra is studied and a few properties are obtained. Furthermore, the notion of a homomorphism is discussed.

Target costing is one of the modern techniques in strategic Management accounting, Is has shown active adoption to changes in current business environments, In addition, is has seen a growth in strategic approach, The goal of using target costing is to build and strengthen competition abilities of economic units through introducing appropriate ways to decrease cost values while maintaining and improving quality of product, So this study is aim to show how can  economic units use target costing to achieve competitive advantages .

Owing to their remarkable characteristics, refractory molybdenum nitride (MoNx)-based compounds have been deployed in a wide range of strategic industrial applications. This review reports the electronic and structural properties that render MoNx materials as potent catalytic surfaces for numerous chemical reactions and surveys the syntheses, procedures, and catalytic applications in pertinent industries such as the petroleum industry. In particular, hydrogenation, hydrodesulfurization, and hydrodeoxygenation are essential processes in the refinement of oil segments and their conversions into commodity fuels and platform chemicals. N-vacant sites over a catalyst’s surface are a significant driver of diverse chemical phenomena. Studies on

To study the qualitative changes in testis tissue after carbon tetrachloride (CCl4) administration and to determine whether citric acid (CA) has a protective effect against testis damage induced by CCl4. This study compared two types of CA by measuring the histoarchitecture of the testis and serum levels of progesterone, estrogen and testosterone on mice. One of the most produced organic acid is citric acid. In this study, CA produced by microbial fermentation using Aspergillus Niger 5mg/kg and derived from citrus limon 400mg/kg (lemon). Mice were treated with daily intraperitoneal (i.p.) injection for seven successive days after randomly separated into six groups: (1) control, (2) CCl4 (0.02%), (3) limon citric acid (400 mg/kg), (4) CCl4 (