Preferred Language
Articles
/
jeasiq-991
Using Benford’s Law to detect Financial Fraud
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
The concept of stigma and its representations in the Arab theatrical text (The Sultan, Al-Ha'ir play, by choice): نزار شبيب كريم - علاء حاتم محسن
...Show More Authors

The research deals with the concept of stigma as one of the important phenomena that cast a shadow over the nature of the individual, his being and his personality through the inferior view with which he confronts in society, and (Sartors) indicates in this regard that stigma may lead to negative discrimination that leads to many defects, in terms of obtaining On care, poor health, service, and frequent setbacks that can damage self-esteem. The first roots of this phenomenon go back to the Greek civilization and what the Greeks used to burn and cut off some parts of the body and then announce to the nation that the bearer of this sign is a criminal. In addition to the Arab peoples living from setbacks that contributed to the exacerbation

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 26 2022
Journal Name
Journal Of The College Of Languages (jcl)
Word-Formation Motivation of Diminutive Vocabulary in Russian and Arabic: Словообразовательная мотивация диминутивной лексики в русском и арабском языках
...Show More Authors

The question of word–formation motivation is one of the most urgent problems of morphological features of diminutive vocabulary in the languages of different structures, Arabic – Semitic and Russian - Slavic. The relevance of this question lies in the fact that the analysis of morphological elements of word-formation motivation plays an important role not only in identifying formal and semantic connections between different units of the same language, but also has an applied value in the comparative study of different languages. Taking in to account that word-formation motivation is usually considered sequentially in order to identify motivational relationships of this type of vocabulary, we will study motivation in comparative analy

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 22 2025
Journal Name
Adab Al Rafidayn
The State of the Practical Application by Students at Department of Information and Technology and Libraries/ Institute of Administration-Al-Rusafa: A Developmental Evaluative Study
...Show More Authors

Practical application is an effective tool for preparing qualified scientific and technical cadres if applied correctly and efficiently. In addition to being the complementary part of everything that has been studied in the years of study, it is a scientific linking tool between theory and application. Here lies the importance of this research in clarifying the central and important role that practical application plays in general in raising the scientific level of the student, and the extent of the suitability of the curriculum and means of practical application and the extent and needs of the students applying at the Institute of Administration - Rusafa - Department of Information Technology and Libraries. This research attempted to answe

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of An Instructional Program on Pulmonary Tuberculosis Patients Quality of Life Concerning General Health-Related among sample in Baghdad City
...Show More Authors

Objective(s): This research aims at evaluating the quality of pulmonary tuberculosis patients life before and after applying the suggested instructional program, and to find out relationships among distribution of an overall assessment quality of life improvement and socio-demographic characteristics variables. Methodology: Self controlled design studying effectiveness of applying instructional program on quality of life for pulmonary tuberculosis patients among sample size (65) patients from primary health care centers/AL-Sadur City sector-the consultation clinic of chest and respiratory diseases at AL

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study on the Effect of Insertion of Copper Lessing Rings in Phase Change Material (PCM) on the Performance of Thermal Energy Storage Unit
...Show More Authors

Abstract

One of the most suitable materials to be used in latent heat thermal energy storage system (LHTES) are Phase change materials, but a problem of slow melting and solidification processes made many researchers focusing on how to improve their thermal properties. This experimental work concerned with the enhancing of thermal conductivity of phase change material. The enhancing method was by the addition of copper Lessing rings in phase change material (paraffin wax). The effect of diameter for the used rings was studied by using two different diameters (0.5 cm and 1cm). Also, three volumetric percentages of rings addition (3%, 6% and 10%) were tested for each diameter. The discharging process was done with

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 30 2018
Journal Name
Journal Inspector General
Some examples of police errors - a comparative study of the scope of civil liability between American and Iraqi laws
...Show More Authors

Police play an important role in any society. Where they maintain public order by stopping and deterring crime and bringing criminals to justice. In order to achieve these objectives, they have certain means of law (search, arrest, use of force that may be lethal in some cases). However, such means may be misused in a way that harms members of society such as (Exceeding the Scope of a search warrant, violation of privacy of individuals, False Imprisonment, Excessive use of force, Sudden Deaths in custody, Sexual Assault and Harassment, Failure to respond for Domestic violence calls), which raises the civil liability of police officers and their agencies for such damage. Police officers may even abuse their characteristics even outside offic

... Show More
View Publication
Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Aesthetic values of the decorations heterogeneities in Islamic architecture: وسام كامل عبد الامير، أشرف كامل عبد الامير
...Show More Authors

Covariance technique represents a design to bring out the decorative components And organized in unfamiliar a manner Turn to custom patterned to make a qualitative difference in the pattern of the general composition of the implicit overall,question research problem emerges Based on the above, (Is the aesthetic values of the property heterogeneities in Islamic architecture configurations decorations?). Detect it through the knowledge of the species and decorative components containing heterogeneities And his methods within each of Iraq and Iran and theoretical framework try to monitor the opinions and threads aesthetic perception in the Islamic and Construction decorative art formations in Islamic architecture and features of heterogenei

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Effect of Acetic Acid on Electrochemical Behavior of Sealed AA2319-T3 Al-Alloys Anodized in Phosphoric Acid Electrolytes
...Show More Authors

Abstract

      The present study investigates the effect of acetic acid on corrosion behavior and its potential of hydrothermally sealed anodized AA2319-Al-alloys. Anodizing treatment was performed in stagnant phosphoric acid electrolyte with or without addition of acetic acid. Hydrothermal sealing was carried out in boiling water for each anodized specimen. The open circuit potential of the unsealed and sealed anodized samples was examined using open circuit potential measurement for the purpose of starting in scanning polarization diagrams. The potentiostatic polarization technique measurements were performed to assess corrosion behavior and sealing quality (i.e., degree of sealing) of

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Plasma Spectroscopy Diagnostics of V2O5 at a Variable of Operating Power and Pressure With Radio Frequency Magnetron Sputtering.
...Show More Authors

   In this paper, we investigate the basic characteristics of "magnetron sputtering plasma" using the target V2O5. The "magnetron sputtering plasma" is produced using "radio frequency (RF)" power supply and Argon gas. The intensity of the light emission from atoms and radicals in the plasma measured by using "optical emission spectrophotometer", and the appeared peaks in all patterns match the standard lines from NIST database and employed are to estimate the plasma parameters, of computes electron temperature and the electrons density. The characteristics of V2O5 sputtering plasma at multiple discharge provisos are studied at the "radio frequency" (RF) power ranging from 75 - 150 Wat

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Clarivate Crossref
Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Educational -Learning Design in the Achievement and Motivation of Students in the High School towards Art Education: كنعان غضبان حبيب
...Show More Authors

  The present study aimed at ((building an educational -learning design based on the theory of Merrill in (CDT) and measuring the effectiveness of this design in the motivation and achievement of the high school fifth grade students to art education in the subject of the history of modern art)). The research community is made of fifth grade preparatory students in the secondary school of Umm Ayman in the Directorate of Education of Baghdad / Ar-Rusafa in a simple random way. The study sample (58 students) was chosen from section (e) to study according to Merrill theory (CDT) and section (d) to study according to the traditional way.
The pilot design of the control and experimental equivalent groups that have partial control in t

... Show More
View Publication Preview PDF
Crossref