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
Thu Jan 01 2015
Journal Name
Journal Of Materials Chemistry A
A novel approach to fabricate zeolite membranes for pervaporation processes
...Show More Authors

A method has been demonstrated to synthesise effective zeolite membranes from existing crystals without a hydrothermal synthesis step.

View Publication
Scopus (28)
Crossref (25)
Scopus Clarivate Crossref
Publication Date
Sat Sep 01 2007
Journal Name
Al-khwarizmi Engineering Journal
A Fully Computerized Method to Backup the Router Configuration File
...Show More Authors

This paper presents a fully computerized method to backup the router configuration file. The method consists of a friendly graphical interface programmed by Java programming language.

    The proposed method is compared with the two existing methods, namely: TFTP server method and Copy/Paste method. The comparison reveals that the proposed method has many advantages over the existing ones. The proposed method has been implemented on Cisco routers (series 2500, 2600 and 2800).

View Publication Preview PDF
Publication Date
Sat Nov 02 2019
Journal Name
Advances In Intelligent Systems And Computing
Modified Opposition Based Learning to Improve Harmony Search Variants Exploration
...Show More Authors

View Publication
Scopus (9)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Strategic relationship training to promote self-growth of the individual
...Show More Authors

The main objective of the research is to identify the role of strategic training and its effect on enhancing the self-growth of the individual. Stratigic training represents a contemporary tendency. that is adopted by business organizations in carrying out their activities and tasks.

It is worth to mention, that self-growth of the individual is one of the indictors used to determine the ability of organization to a achieve its goals. 

The problem of the research has pointed out to the minimum awareness of the important role played by training strategy in enhancing the self-growth of the individual. The researcher has adopted an analytical approach, in collecting and analyses

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 01 2018
Journal Name
Construction And Building Materials
Linear viscous approach to predict rut depth in asphalt mixtures
...Show More Authors

Rutting in asphalt mixtures is a very common type of distress. It occurs due to the heavy load applied and slow movement of traffic. Rutting needs to be predicted to avoid major deformation to the pavement. A simple linear viscous method is used in this paper to predict the rutting in asphalt mixtures by using a multi-layer linear computer programme (BISAR). The material properties were derived from the Repeated Load Axial Test (RLAT) and represented by a strain-dependent axial viscosity. The axial viscosity was used in an incremental multi-layer linear viscous analysis to calculate the deformation rate during each increment, and therefore the overall development of rutting. The method has been applied for six mixtures and at different tem

... Show More
View Publication Preview PDF
Crossref (19)
Crossref
Publication Date
Tue Jan 01 2008
Journal Name
University Of Baghdad
The use of remote sensing to study the reflection of the ground cover and its relationship to some soil characteristics in the Abi Gharib area
...Show More Authors

Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of a proposed program to solve the problem of mixing Arabic letters similar to the voice of students in the second grade primary
...Show More Authors

The purpose of this research is to demonstrate the effectiveness of a program to address the problem of mixing similar letters in the Arabic language for students in the second grade of primary and to achieve the goal of the research. The researcher followed the experimental method to suit the nature of this research and found that there are statistically significant differences between the tribal and remote tests, The effectiveness of the proposed educational program. At the end of the research, the researcher recommends several recommendations, the most important of which are: 1 - Training students to correct pronunciation of the outlets, especially in the first three stages of primary education (primary) and the use of direct training

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
...Show More Authors

The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Distinguishing Shapes of Breast Cancer Masses in Ultrasound Images by Using Logistic Regression Model
...Show More Authors

The last few years witnessed great and increasing use in the field of medical image analysis. These tools helped the Radiologists and Doctors to consult while making a particular diagnosis. In this study, we used the relationship between statistical measurements, computer vision, and medical images, along with a logistic regression model to extract breast cancer imaging features. These features were used to tell the difference between the shape of a mass (Fibroid vs. Fatty) by looking at the regions of interest (ROI) of the mass. The final fit of the logistic regression model showed that the most important variables that clearly affect breast cancer shape images are Skewness, Kurtosis, Center of mass, and Angle, with an AUCROC of

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 28 2017
Journal Name
Al-khwarizmi Engineering Journal
Simulation Study of Mass Transfer Coefficient in Slurry Bubble Column Reactor Using Neural Network
...Show More Authors

 

The objective of this study was to develop neural network algorithm, (Multilayer Perceptron), based correlations for the prediction overall volumetric mass-transfer coefficient (kLa), in slurry bubble column for gas-liquid-solid systems. The Multilayer Perceptron is a novel technique based on the feature generation approach using back propagation neural network. Measurements of overall volumetric mass transfer coefficient were made with the air - Water, air - Glycerin and air - Alcohol systems as the liquid phase in bubble column of 0.15 m diameter. For operation with gas velocity in the range 0-20 cm/sec, the overall volumetric mass transfer coefficient was found to decrease w

... Show More
View Publication Preview PDF