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.
The study aims to make an in-depth analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,
... Show MoreYou Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of
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Statistical control charts are widely used in industry for process and measurement control . in this paper we study the use of markov chain approach in calculating the average run length (ARL) of cumulative sum (Cusum) control chart for defect the shifts in the mean of process , and exponentially weighted moving average (EWMA) control charts for defect the shifts for process mean and , the standard deviation . Also ,we used the EWMA charts based on the logarithm of the sample variance for monitoring a process standard deviation when the observations (products are selected from al_mamun factory ) are identically and independently distributed (iid) from normal distribution in continuous manufacturing .
Image compression is a suitable technique to reduce the storage space of an image, increase the area of storage in the device, and speed up the transmission process. In this paper, a new idea for image compression is proposed to improve the performance of the Absolute Moment Block Truncation Coding (AMBTC) method depending on Weber's law condition to distinguish uniform blocks (i.e., low and constant details blocks) from non-uniform blocks in original images. Then, all elements in the bitmap of each uniform block are represented by zero. After that, the lossless method, which is Run Length method, is used for compressing the bits more, which represent the bitmap of these uniform blocks. Via this simple idea, the result is improving
... Show Moreدراسات في قانون التجارة الدولية
In terms of each party's contribution to the common venture, partnership felt in several categories. It would be a complete partnership, that is, one in which all partnership, both capital and service; It could be an arrangement like the commenda (Arabic : Mudãraba , muqãraba , girãd) in which one party supplied the capital and the other service .
In Malikite and Hanaifite Law, It would take the form of a labor partnership, that is, one in which the only investment on the part of all its members was their skill or labor. In this last category of partnership, the captil itself considered solely or primarily of the labor of the partners.
In this research, the influence of the fermentation treatments and baking in Iraqi’s flour type (Ibaa 99, Al-rashed, Tamus, Abu-grabe) and Turkish flour type (Muaamel) on phytic acid was investigated. In whole wheat flour, the phytic acid was (1500, 1290, 1450, 1230, 1440 ( mg/ 100 g flour respectively, and the inorganic phosphorous was (29.18, 25.15, 23.89, 20.85, 22.83) mg/100 g flour respectively. The dough prepared from flour with a higher phytic acid content also contained higher amount of phytic acid. During fermentation, degradation of phytic acid occurred. The cumulative loss of phytic acid after fermentation in all type of dough was ~ 23, 22, 34, 26 and 27% respectively،While increased of inorganic phosphorous occurred. The c
... Show MoreThe interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:
- Did the intellectual capital value specific financial and
Abstract
In this research we been estimated the survival function for data suffer from the disturbances and confusion of Iraq Household Socio-Economic Survey: IHSES II 2012 , to data from a five-year age groups follow the distribution of the Generalized Gamma: GG. It had been used two methods for the purposes of estimating and fitting which is the way the Principle of Maximizing Entropy: POME, and method of booting to nonparametric smoothing function for Kernel, to overcome the mathematical problems plaguing integrals contained in this distribution in particular of the integration of the incomplete gamma function, along with the use of traditional way in which is the Maximum Likelihood: ML. Where the comparison on t
... Show MoreIt is well-known that the existence of outliers in the data will adversely affect the efficiency of estimation and results of the current study. In this paper four methods will be studied to detect outliers for the multiple linear regression model in two cases : first, in real data; and secondly, after adding the outliers to data and the attempt to detect it. The study is conducted for samples with different sizes, and uses three measures for comparing between these methods . These three measures are : the mask, dumping and standard error of the estimate.