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.

            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

The study was conducted in the Tigris River in Baghdad during May 2021 until March 2022 to follow the impact of climate change, rising temperatures, and the presence of pollutants on the dynamics of phytoplankton and some physicochemical variables from four sites. The results showed that the climatic conditions during different seasons, in addition to the nature of the sampling sites, have a clear and significant impact on the studied traits and, in turn, affect the phytoplankton community. The highest average temperature (30.67 ˚C) was recorded; the pH values ranged between 8.70 & 6.75; the electrical conductivity (1208.18-770.11 µS/cm ) and the total dissolved solids (TDS) (778.95- 439.49 mg/L) were evaluated. Upon measuring

The international reporting auditor witness rapidly developed over the past years, where profession began give attention to the development of auditor reporting and improve its informational report through the issuance and amendment of some relevant international auditing standards. The reality of the situation refers to the failure to inform the auditor in Iraq in  many areas, including: Clearly defined management responsibility for the preparation of financial and auditor's responsibility to express an opinion on these statements and Amendment of opinion when the financial statements as a whole is free from material misstatement based on the evidence is sufficient and appropriate audit, or not to build the auditor's ability to obt

In the mist of developments in the course of scientific research in general and humanities in particular and the accompanying changes in the visions and policies inspired by the need for these sciences to follow the qualitative methods in dealing with many of the topics or problems that require for their solution to obtain qualitative information which can be provided by resorting to quantitative research. Therefore, a new trend has emerged in many public relations› researchers who believe that qualitative research methods should be used by establishing scientific foundations and methodological classification based on the use of these methods and determining the nature of the subjects applied in them to reach results that are character

Iraqi economy has grown rapidly. Iraqi citizen, therefore, should be very much involved with the comprehensive development after his long patience. Such development should begin with him and his family to get the housing commodity, which is indeed not a cheap one.                                                          

  In this regard, the Iraqi legislator drew attention to the necessity of issuing housing finan

The current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of stud

In this research the activity of radon gas in air in Baghad governorate,Iraq, using “alpha-emitters track registration (CR-39) track detector were measured. This measurement was done for selected areas from Baghdad Governorate, The results obtained shows that the highest average concentrations for Rn-222 is (179.077 Bq/m^3) which was recorded within Al-Shaaib city and less average concentrations was (15.79 Bq/m^3) in the nearby residential area of Baghdad International Airport and the overall average concentrations is (86.508 Bq/m^3) for these regions. Then the radon concentration was measured annual effective dose calculated from radon concentration and found in range from 0.4031 mSv/y to 4.5179 mSv /y with an average value of 2.1824 m

The study of vegetative change of cities is one of the most important studies related to human life because of its direct correlation with the temporal conditions that occur. These include the economic problems that force people to move and look for job opportunities in the city, which leads to an increase in the population density of cities, especially for cities with an important economic and administrative location as in the capital city of Baghdad. In this study, the effect of the increasing in population density was analyzed on the urban planning of Baghdad city. The decreasing in vegetation was due to the increasing of urban areas on the outskirts of the city, which led to an increase in its area. Moreover, urban cities increased t

Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its