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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
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Optimal characteristics of wind turbine to maximize capacity factor
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The capacity factor is the main factor in assessing the efficiency of wind Turbine. This paper presents a procedure to find the optimal wind turbine for five different locations in Iraq based on finding the highest capacity factor of wind turbine for different locations. The wind data for twelve successive years (2009-2020) of five locations in Iraq are collected and analyzed. The longitudes and latitudes of the candidate sites are (44.3661o E, 33.3152o N), (47.7738o E, 30.5258o N), (45.8160o E, 32.5165o N), (44.33265o E, 32.0107o N) and (46.25691o E, 31.0510o N) for Baghdad, Basrah, Al-Kut, Al-Najaf, and Al-Nasiriyah respectively. The average wind velocity, standard deviation, Weibull shape and scale factors, and probability density functi

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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. 

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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
Thu Jun 27 2019
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SURVEY WITH CHECKLIST OF THE INVASIVE INSECTS TO IRAQ
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The survey and checklist of invasive species of the insects in some different localities of Iraq are revised; 24 invasive species were documented until December 2018 during the current investigations. The species distributions, common names and synonyms are given.

 

The current investigation included all of exotic species in Iraq, which are not collected during this study.

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Publication Date
Sat Nov 04 2023
Journal Name
Migration Letters
The Concept of Reform According to the Quranic Perspective
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This research is an initial attempt to explore the reality of reform and its concept in Islam, and to describe the presence of educational practices in the Arab-Islamic heritage. The importance of this research lies in addressing a number of important issues related to the contemporary Islamic reform system. The research showed the need for authentic educational reform values that draw their reference from the origins of Islam. The research also emphasized the analysis of the reality of education in the Muslim world and the identification of its problems and the search for solutions through a quick and comprehensive look at the diverse contributions of Muslim thinkers to Islamic educational reform thought, and their active role in addressin

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Publication Date
Thu Jul 01 2021
Journal Name
Civil Engineering Journal
The Cognition Role to Understanding Planning and Architectural Production
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This paper focuses on the concept of cognition and its clarification in the light of Islamic epistemology. Knowledge passes through two essential parts: conception and assent. Conception explains simple knowledge, while assent explains knowledge involving a judgment. The paper proceeded with the identification of the problem of relationship blurring between cognition and knowledge. The external and inner senses have explained the relationship between the stages of knowledge and cognition. The external senses receive stimuli and form primary conceptions. These conceptions transfer to the first part of the inner senses, which is common sense; it collects the sensations and transmits them to pictorial power. Secondary conceptions are f

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Empowering Public Relations’ Practitioners to Achieve Sustainable Development Goals
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The research aims to outline a governmental and societal communicative vision grounded in the principles of sustainable development within Iraqi governmental institutions. This is achieved by public relations practitioners incorporating these concepts and enhancing public awareness of them. Iraqi governmental institutions cannot deviate from the international pattern and societal mood that encompass the goals of sustainable development. The growing international and local interest in environmental issues has influenced governmental stances and actions towards the public.
The research's main problem revolves around addressing a pivotal question: What are the levels of empowerment of public relations practition

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The emotional stability development, Ages 11 to 14 Years
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The current research aims to identify 1) the differences of emotional stability development level according to the variable of age; and 2) the differences of emotional stability development level according to the variable of gender (male, female). This study employed a descriptive approach, whereby a total of 165 primary and secondary school student was randomly selected from the directorate of AL -rusafa side (1st rusafa) of Baghdad province to constitute the sample of the study. The questionnaire was created based on the previous testes and studies that are relevant to emotional stability, and all its psychometrics features were examined. The researcher analyzed the data using SPSS statistic

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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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