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: financial fraud ,Audit risks ,inherent risk ,Detection risk, Data Mining .
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Abstract

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help the fraudster to commit and these factors are (the opportunity, motivation, justification, ability) and often scammers with experience in concealing the fraud and the reason for this is weak internal control economic system of the unit, and that the process of detection of financial fraud is done through the availability of indications that.            

The research has come to the most important conclusions:

1-  The process of identifying and evaluating audit is important for the auditor's risk when planning the audit process or when determining what audit procedures for these risks is important and essential role in the process of making mistakes and fraud.

2-  Although the fraudulent can concealing fraud, but he could be detected through the use of a set of techniques that can provide indications about the whereabouts.

The most important recommendations:

1- The need to develop and train Audit stuff and to introduce definition fraud, causes, forms in order to put the investigation of fraud strategy.

2- The researchers recommend examining the causes of financial fraud in the case discovered in its various forms is possible to lead the auditor to determine the features of the person who carried out the fraud.

The researchers recommend using one of the techniques (Data Mining), a Logic Regression for test and Analyes financial ratios for the inherited risk that OBTAINED from banks' financial statements to determine the financial fraud within the existing indicators variables such ratios

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Publication Date
Mon Jan 01 2018
Journal Name
مجلة دراسات محاسبية ومالية
إدارة المخاطر في الوحدات الإقتصادية الصناعية بإستعمال مخطط باريتو
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إدارة المخاطر في الوحدات الإقتصادية الصناعية بإستعمال مخطط باريتو

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Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
THE ROLE OF TAX IDENTIFICATION NUMBER IN TAX FRAUD PREVENTION : APPLIED RESEARCH AT THE GENERAL TAX AUTHORITY IN IRAQ
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This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement  the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera

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Publication Date
Thu Oct 31 2019
Journal Name
Al-kindy College Medical Journal
Contraception as a Risk Factor of Trichomonas vaginalis Infection Among Women Attending Outpatient of Al-Batool Teaching Hospital for Maternity and Children-Baqubah-Iraq
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Background:The effects of contraception on Trichomonas vaginalis have important implications for women who suffer from infections associated with disruptions in the vaginal ecology, such as bacterial vaginitis and urinary tract infections.

Objective: To find the association of the common types of contraceptions with the Trichomonasvaginalis infection in women admitted to the Al-BatoolTeaching Hospital for Maternity and Children in Baqubah city.

Type of study: Cross-sectional study

Methods: This study consist of 75 women with contraception use and71 apparently healthy non contraception user women  admitted to outpatient in Al

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Publication Date
Wed Jan 01 2020
Journal Name
International Journal Of Innovation, Creativity And Change
The techno-strategy of the management information system and its role in enhancing risk management in the general directorate of school and sport activity
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The importance of this research lies in shedding light on the concept of techno-strategy for information management from vital and important topics that showed response for change in all areas of life. As this necessitates the updating and changing of it in order to achieve its strategic goals and enhance its technological advantage. The research problem looked at the role of the information technology system (ITS) in enhancing risk management in general directorates for sports and school activity from the viewpoint of its department heads. The research aimed at the relationship of information techno-strategy in risk management and the ratios of the contribution of information techno-strategy in risk management from the viewpoint of heads o

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Publication Date
Wed Jun 19 2019
Journal Name
Scientific Reports
Environmental microcystin targets the microbiome and increases the risk of intestinal inflammatory pathology via NOX2 in underlying murine model of Nonalcoholic Fatty Liver Disease
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Abstract<p>With increased climate change pressures likely to influence harmful algal blooms, exposure to microcystin, a known hepatotoxin and a byproduct of cyanobacterial blooms can be a risk factor for NAFLD associated comorbidities. Using both <italic>in vivo</italic> and <italic>in vitro</italic> experiments we show that microcystin exposure in NAFLD mice cause rapid alteration of gut microbiome, rise in bacterial genus known for mediating gut inflammation and lactate production. Changes in the microbiome were strongly associated with inflammatory pathology in the intestine, gut leaching, tight junction protein alterations and increased oxidative tyrosyl radicals. Increased lactate produ</p> ... Show More
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Publication Date
Fri Dec 30 2016
Journal Name
Al-kindy College Medical Journal
Deep Vein Thrombosis Predisposing Factors Analysis Using Association Rules Mining
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Background: DVT is a very common problem with a very serious complications like pulmonary embolism (PE) which carries a high mortality,and many other chronic and annoying complications ( like chronic DVT, post-phlebitic syndrome, and chronic venous insufficiency) ,and it has many risk factors that affect its course, severity ,and response to treatment. Objectives: Most of those risk factors are modifiable, and a better understanding of the relationships between them can be beneficial for better assessment for liable pfatients , prevention of disease, and the effectiveness of our treatment modalities. Male to female ratio was nearly equal , so we didn’t discuss the gender among other risk factors. Type of the study:A cross- secti

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Publication Date
Thu Oct 01 2020
Journal Name
Defence Technology
A novel facial emotion recognition scheme based on graph mining
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Recent years have seen an explosion in graph data from a variety of scientific, social and technological fields. From these fields, emotion recognition is an interesting research area because it finds many applications in real life such as in effective social robotics to increase the interactivity of the robot with human, driver safety during driving, pain monitoring during surgery etc. A novel facial emotion recognition based on graph mining has been proposed in this paper to make a paradigm shift in the way of representing the face region, where the face region is represented as a graph of nodes and edges and the gSpan frequent sub-graphs mining algorithm is used to find the frequent sub-structures in the graph database of each emotion. T

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
Assessment of nuclear radiation pollution in uranium mining-impacted soil
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Activities associated with mining of uranium have generated significant quantities of waste materials containing uranium and other toxic metals. A qualitative and quantitative study was performed to assess the situation of nuclear pollution resulting from waste of drilling and exploration left on the surface layer of soil surrounding the abandoned uranium mine hole located in the southern of Najaf province in Iraq state. To measure the specific activity, twenty five surface soil samples were collected, prepared and analyzed by using gamma- ray spectrometer based on high counting efficiency NaI(Tl) scintillation detector. The results showed that the specific activities in Bq/kg are 37.31 to 1112.47 with mean of 268.16, 0.28 to 18.57 with

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
POLLUTION OF MINING INDUSTRY SULFUR PURIFICATION PLANT AT AL MISHRAQ
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The Al Mishraq site has been the subject of many scientific studies for the period before and
after the fire in 2003. Five visits to the site were conducted twice in 2003 for general fact-finding, twice
in 2004, and once in 2005 for detailed sampling and monitoring. Desk-based research and laboratory analysis of soil and water samples results indicate that surface water and groundwater pollution from Al Mishraq site was significant at the time of its operation. The primary pollution source was the superheated water injection process, while the principal receptor is the River Tigris. Now that the plant is idle, this source is absent. Following the June 2003 sulphur fire, initial investigations indicate that short damage to
vegeta

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Publication Date
Mon Sep 21 2020
Journal Name
Iraqi Journal For Electrical And Electronic Engineering
Emotion Recognition Based on Mining Sub-Graphs of Facial Components
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Facial emotion recognition finds many real applications in the daily life like human robot interaction, eLearning, healthcare, customer services etc. The task of facial emotion recognition is not easy due to the difficulty in determining the effective feature set that can recognize the emotion conveyed within the facial expression accurately. Graph mining techniques are exploited in this paper to solve facial emotion recognition problem. After determining positions of facial landmarks in face region, twelve different graphs are constructed using four facial components to serve as a source for sub-graphs mining stage using gSpan algorithm. In each group, the discriminative set of sub-graphs are selected and fed to Deep Belief Network (DBN) f

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