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Using Benford’s Law to detect Financial Fraud
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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.

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
TV planning and ways to deal with space developments
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The quote of a Canadian communication scientist (Marshall McLuhan) (“The world has become an electronic village”) has become an archaic information compared to the great and rapid development of communication in the last two decades of the 20th century and what will happen later in the 21st century, to the extent that the world is called, thanks to the internet, a “Small screen” and this fact is a sign of the great progress that has been made in this field. As for the other statement of the Canadian communication scientist mentioned before “the medium itself, is the message”, it has been renewed and developed in its meaning and it’s purpose. Each new technical development in the means of communication necessarily means a me

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Publication Date
Thu Aug 26 2021
Journal Name
International Journal Of Applied Mechanics And Engineering
Probabilistic Mesoscale Analysis of Concrete Beams Subjected to Flexure
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Abstract<p>In this paper, the probabilistic behavior of plain concrete beams subjected to flexure is studied using a continuous mesoscale model. The model is two-dimensional where aggregate and mortar are treated as separate constituents having their own characteristic properties. The aggregate is represented as ellipses and generated under prescribed grading curves. Ellipses are randomly placed so it requires probabilistic analysis for model using the Monte Carlo simulation with 20 realizations to represent geometry uncertainty. The nonlinear behavior is simulated with an isotropic damage model for the mortar, while the aggregate is assumed to be elastic. The isotropic damage model softening be</p> ... Show More
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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Suggestibility in Kindergarteners and its relation to some variables
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The childhood of the most important stages throughout the human and which have been more vulnerable to various factors surrounding it and with the scientific and cognitive development in all fields surfaced many psychological phenomena that play a large role in influencing children and their behavior trends is the susceptibility of the lure of psychological phenomena which plays a major role in the social attitudes of individuals it may not be predictable so that individuals vary in between them in terms of vulnerability Balasthoa You do this only _bl that the same individual at different influenced Balasthoa different depending on the positions and this was research to achieve its objectives and that are known:
_ alasthoa The childre

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Publication Date
Mon May 02 2022
Journal Name
Lark Journal
Iraq Wars: From A literary text to Social Context
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This article investigates Iraq wars presentation in literature and media. The first section investigates the case of the returnees from the war and their experience, their trauma and final presentation of that experience. The article also investigates how trauma and fear is depicted to create an optimized image and state of fear that could in turn show Iraqi society as a traumatized society. Critics such as Suzie Grogan believes that the concept of trauma could expand to influence societies rather than one individual after exposure to trauma of being involved in wars and different major conflicts. This is reflected in Iraq as a country that was subjected to six comprehensive conflicts in its recent history, i.e. less than half a century; th

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Publication Date
Mon Aug 21 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
New techniques to estimate the solution of autonomous system
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This research aims to solve the nonlinear model formulated in a system of differential equations with an initial value problem (IVP) represented in COVID-19 mathematical epidemiology model as an application using new approach: Approximate Shrunken are proposed to solve such model under investigation, which combines classic numerical method and numerical simulation techniques in an effective statistical form which is shrunken estimation formula. Two numerical simulation methods are used firstly to solve this model: Mean Monte Carlo Runge-Kutta and Mean Latin Hypercube Runge-Kutta Methods. Then two approximate simulation methods are proposed to solve the current study. The results of the proposed approximate shrunken methods and the numerical

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Publication Date
Thu Sep 05 2019
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Strongly (E,F)-convexity with applications to optimization problems
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In this paper, a new class of nonconvex sets and functions called strongly -convex sets and strongly -convex functions are introduced. This class is considered as a natural extension of strongly -convex sets and functions introduced in the literature. Some basic and differentiability properties related to strongly -convex functions are discussed. As an application to optimization problems, some optimality properties of constrained optimization problems are proved. In these optimization problems, either the objective function or the inequality constraints functions are strongly -convex.&nbsp;

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Publication Date
Thu Feb 28 2019
Journal Name
The Open Civil Engineering Journal
Experimental Investigation of Skirt Footing Subjected to Lateral Loading
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Background:

The skirt foundation is one of the powerful types of foundations to resist the lateral loads produced from natural forces, such as earthquakes and wind action, or from the type of structures, such as oil platforms and offshore wind turbines.

Objective and Methodology:

This research experimentally investigated the response of skirted footing resting on sandy soil of different states to lateral applications of loads on a small-scale physical model manufactured for this purpose. The parameters studied are the dista

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Engineering
New Correlation To Calculate Absolute Permeability From Gas Permeameter
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In this study, two correlations are developed to calculate absolute rocks permeability from core samples tested by Gas Permeameter Apparatus. The first correlation can be applied if K g≤100, the second correlation can be applied if Kg>100. Sixty core samples having different permeabilities to give a wide range of values that necessary to achieve a correlation.

 

The developed correlation is easily applied and a quick method to avoid repeating the test at different pressure values. Only one pressure test is required to reach absolu

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of survival models to study determinants liver cancer
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Cancer is one of the dangerous diseases that afflict a person through injury to cells and tissues in the body, where a person is vulnerable to infection in any age group, and it is not easy to control and multiply between cells and spread to the body. In spite of the great progress in medical studies interested in this aspect, the options for those with this disease are few and difficult, as they require significant financial costs for health services and for treatment that is difficult to provide.

This study dealt with the determinants of liver cancer by relying on the data of cancerous tumours taken from the Iraqi Center for Oncology in the Ministry of Health 2017. Survival analysis has been used as a m

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Publication Date
Thu Jun 27 2019
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY WITH CHECKLIST OF THE INVASIVE INSECTS TO IRAQ
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