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
Tue Sep 27 2022
Journal Name
Iraqi Journal Of Soil Science
تقييم بعض الصفات الكيميائية للترب الصحراوية في تحديد دليل نوعيتها * وصحتها لمشروع مزرعة فدك/ محافظة النجف االشرف
...Show More Authors

أختير مشروع مزرعة فدك في محافظة النجف االشرف المستثمر من العتبة العلوية المقدسة. يقع المشروع في الجهة الشمالية شرقا ة عرض ''54.38 '57 º31 الـــــــــــى ً الغربية لمحافظة النجف االشرف بين خطي طول ''18.78 '0 º 44 الى ''53.46 '7 º44 ودائر ''17.53 '2 º32 شماال بمساحة اجمالية للمشروع تقدر بـــ 35493 هكتار لتقييم بعض الصفات الكيميائية للترب الصحراوية في تحديد دليل نوعيتها وصحتها لمشروع مزرعة فدك/ محافظة النجف االشرف، اذ تم اخذ 40 عينة سطحية

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Problem of International Finance and Efficiency of Local Savings in Financing for Development in Algeria: Standard study for the period (1970-2014)
...Show More Authors

      The aim of this study is to investigate the nature of the relationship between domestic savings and domestic investment, or rather the efficiency of domestic savings in financing development in Algeria, in order to explain this relationship, identify the challenges to investment, and finance and accelerate economic growth. The economic measurement methodology has estimated the relationship between the savings rate and the local investment rate in the Algerian economy. We have annual data for the period 1970-2014. One of the most important conclusions is that there is no relationship between savings and investment, nor even an integration between them. To illustrate this, the use of some statistical tools, a

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Estimation & Analysis Relationship between Growth rate GDP and Unemployment Rate In Iraqi Economic in Period (1990-2014)
...Show More Authors

It reflects the gross domestic product in any country total output of goods and services by the size of the country's citizens and foreign residents during the period of the year and reflect the contribution of the commodity sectors of the economy and the distribution and service in the composition of output. And gross domestic product in Iraq as an indicator dominated in the composition of oil output, along with the contribution of the service sector, as the gross domestic product is the output of a yield lien   and subjected GDP in Iraq to a series of declines succession due to vibrations of the oil market during the economic blockade on the one hand and stop imported production inputs, lack of arriving in commodity s

... Show More
View Publication
Crossref
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Emotional Intelligence among Principals of Basic Education Schools in Al dakhiliyah Governorate in the Sultanate of Oman from the Teacher's Point of View.
...Show More Authors

Abstract

This study aims to identify the level of emotional intelligence among principals of basic education schools in Al-Dakhiliya Governorate. The descriptive approach was used. A questionnaire of two parts was utilized; its second part included (27) items divided into five dimensions related to emotional intelligence. The study sample consisted of (337) teachers representing 52% of the study sample were randomly selected. The study result showed that level of the emotional intelligence is high and the motivation dimension is the highest. There were no statistical differences at the level (α≤ 0.05) due to the impact of (the social type, the educational qualification, and the years of experience) in all the

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
الثروة الثروة المائية في المغرب العربي من القرن 4 – 7 هـ/ 10 م – 13 م دراسة تاريخية
...Show More Authors

Water resources would be differentiate in Morocco specially in Morocco  which appear as form of eyes ,rivers as dissolved water of mountain.

The human takes care of water either as rains to store and use in necessity trying to bring it to Maracas  by  helping from state

View Publication Preview PDF
Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
The saying of Al-Azhar in the fatwas with it from the words of Imam Zafar (may God have mercy on him) by Imam Pirizadeh Al-Hanafi (d. 1099 AH)
...Show More Authors

It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Fluctuations of global crude oil prices and their effect on inflation and economic growth in Iraq " A standard study for the period 1988– 2015
...Show More Authors

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jan 01 2008
Journal Name
Alustath Journal For Human And Social Sciences
أثر المنشطات العقلية في أستراتيجيات التعلم و الدراسة و أنماط المعرفة الفيزيائية لدى طالبات الصف الرابع العام
...Show More Authors

Preview PDF
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Plain Language Movement and Legal Translation : An Analytical Study of Two Translations of a Contract of Lease from Arabic into English
...Show More Authors

The present paper addresses one of the most challenging topics in translation; namely legal translation in the framework of two different approaches; the classical (formal) and the more recent (functional). The latter approach is the outcome of the process of simplifying legal language known technically as Plain Language Movement. The advent of this movement dates back to the 1950s, in response to the widely-held complain about the awkwardness of the legal register. Within this framework, the salient features of legal language, at the various linguistic and textual levels, underwent reconsideration in favor of more publicly digested expressions. The paper then subjects two translations of a lease contract to analysis in the ligh

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 03 2022
Journal Name
مجلة البحوث التربوية والنفسية
تقويم الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب للصف الخامس الإعدادي وفق التفكير الإبداعي ومقترحات تطويرها
...Show More Authors

يهدف هذا البحث الى تقويم الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب للصف الخامس الإعدادي وفق التفكير الإبداعي ومقترحات تطويرها، وذلك بالإجابة عن السؤال الآتي: ما نسبة توافر مهارات التفكير الإبداعي في الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب المقرر لطلبة الصف الخامس الإعدادي (الاحيائي والتطبيقي، والادبي) من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي (2

... Show More
Preview PDF
Crossref