Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

With the high usage of computers and networks in the current time, the amount of security threats is increased. The study of intrusion detection systems (IDS) has received much attention throughout the computer science field. The main objective of this study is to examine the existing literature on various approaches for Intrusion Detection. This paper presents an overview of different intrusion detection systems and a detailed analysis of multiple techniques for these systems, including their advantages and disadvantages. These techniques include artificial neural networks, bio-inspired computing, evolutionary techniques, machine learning, and pattern recognition.

Most Internet-tomography problems such as shared congestion detection depend on network measurements. Usually, such measurements are carried out in multiple locations inside the network and relied on local clocks. These clocks usually skewed with time making these measurements unsynchronized and thereby degrading the performance of most techniques. Recently, shared congestion detection has become an important issue in many computer networked applications such as multimedia streaming and
peer-to-peer file sharing. One of the most powerful techniques that employed in literature is based on Discrete Wavelet Transform (DWT) with cross-correlation operation to determine the state of the congestion. Wavelet transform is used as a de-noisin

Humans use deception daily since it can significantly affect their life and provide a getaway solution for any undesired situation. Deception is either related to low-stakes (e.g. innocuous) or high-stakes (e.g. with harmful situations). Deception investigation importance has increased, and it became a critical issue over the years with the increase of security levels around the globe. Technology has made remarkable achievements in many human life fields, including deception detection. Automated deception detection systems (DDSs) are widely used in different fields, especially for security purposes. The DDS is comprised of multiple stages, each of which should be built/trained to perform intelligently so that the whole system can give th

in this paper we adopted ways for detecting edges locally classical prewitt operators and modification it are adopted to perform the edge detection and comparing then with sobel opreators the study shows that using a prewitt opreators

    In this paper, we devoted to use circular shape sliding block, in image edge determination. The circular blocks have symmetrical properties in all directions for the mask points around the central mask point. Therefore, the introduced method is efficient to be use in detecting image edges, in all directions curved edges, and lines. The results exhibit a very good performance in detecting image edges, comparing with other edge detectors results.

Skin detection is classification the pixels of the image into two types of pixels skin and non-skin. Whereas, skin color affected by many issues like various races of people, various ages of people gender type. Some previous researchers attempted to solve these issues by applying a threshold that depends on certain ranges of skin colors. Despite, it is fast and simple implementation, it does not give a high detection for distinguishing all colors of the skin of people. In this paper suggests improved ID3 (Iterative Dichotomiser) to enhance the performance of skin detection. Three color spaces have been used a dataset of RGB obtained from machine learning repository, the University of California Irvine (UCI), RGB color space, HSV color sp

The microbial production of substances that have the ability to inhibit the growth of other microorganisms is possibly the most common defense strategy developed in nature. Microorganisms produce a variable collection of microbial defense systems, which include antibiotics, metabolic by-products, lytic agents, bacteriocins and others. The aim of the present study was to isolate and identify Enterococcus spp. and  its most prevalent species from food samples and determine its antibacterial activity against Staphylococcus aureus isolates. A total of 50 food samples from different sources (dairy products (20 samples) and vegetables and fish (15 samples each)) were collected from different local markets in Baghdad and

Objectives: To study the prevalence of rs1799964 (-1031 T/C) and rs361525 (- 238 G/A) SNPs and their effect on the disease activity, severity, and cytokines production in newly diagnosed Iraqi rheumatoid arthritis patients. Patients and Methods: sixty-three patients were diagnosed by a specialist physician while attending the rheumatology unit and twenty control participated. The inflammatory markers were measured and PCR amplification and sequencing were performed to demonstrate TNF-α SNPs. Results: Regarding (-1031 C/T) SNP, the TT genotype and allele C were significantly present in the controls, and the CT genotype was distributed significantly in the patients. The TT genotype was mostly distributed in the mild-moder