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.
Praise be to God, we praise Him, we seek His help, we seek His forgiveness, and we seek refuge in God from the evils of ourselves and our bad deeds. . The marriage contract, like other contracts, gives rise to reciprocal rights and duties that bind both the husband and the wife, pursuant to the principle of balance, equivalence, and the equality of the parties to the contract on which every contract is based. . That is, women have rights over men similar to what men have over women, or that the basis for estimating these rights and duties is custom based on the nature of both men and women. The Iraqi Personal Status Law stipulates all the financial rights that the wife is entitled to from her husband: namely, the dowry and alimony. As fo
... Show MoreThe invention relates to a coordinate measuring machine (CMM) for determining a measuring position of a probe. The AACMM isdepends on the robotkinematics (forward and reverse) in their measurementprinciple, i.e., using the AACMM links and joint angles todetermine the exact workspace or part coordinates. Hence, themeasurements are obtained using an AACMM will be extremely accurate and precise since that ismerely dependent on rigid structural parameters and the only source of measurement error is due to human operators. In this paper, a new AACMM design was proposed. The new AACMM design addresses common issues such as solving the complex kinematics, overcoming the workspace limitation, avoiding singularity, and eliminating the effects of
... Show MoreCrimes are prohibited by law and God Almighty has forbidden them with punishment or punishment.
The punishment is the prescribed punishments that the law has determined in its place and stipulated in the Book of God or the Sunnah of His Prophet, may God bless him and grant him peace.
Ta’zir: These are the punishments that are left to the ruler to assess according to what he sees as preventing corruption on earth and preventing evil. Extrapolation has proven that all the provisions of Islamic Sharia include the interests of the people, and they are based on five matters: what is in it is preserving the religion, what is in it is preserving the soul, and what is in it is preserving the soul. It involves preserving the mind, preserv
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 the basis of the method of the Cen
... Show MoreThere is no doubt that complexities and ambiguities exist in the human minds. The need to unravel and solve those mysteries and the foggy actualities of life’s existence has been one of Paulo Coelho’s (1947-present) biggest concern. In almost all his novels, Coelho shows how people should dig deep into the mysteries of life in order to find a true understanding to their existence. In doing so, a true kind of enlightenment and purification is reached and the quest for self-discovery or self-realization is attained.
The paper tackles one of Paulo Coelho’s novels Aleph (2011) which is considered as an autobiographical reading to signify the connection between himself and God. It was a phase
... Show MoreThis study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s
... Show MoreBackground: Lowering the amount of iodinated contrast material and tube voltage may increase pulmonary artery opacification and thrombus identification without compromising picture quality.
Objectives: To explore the efficiency of using lower tube voltage and a lower contrast medium dose for conducting computed tomography for pulmonary angiography (CTPA) aiming to increase its accuracy in detecting pulmonary thromboembolism (PTE).
Subjects and Methods:100 patients scheduled for CTPA with a preoperative diagnosis of PTE were grouped into two: group A, (50 patients) got 1 mL/kg at 120 kV and group B, (50 patients) received 0.5 mL/kg at 80 kV.The tec
... Show MoreThe purpose of this paper is to build a simulation model by using HEC-RAS software to simulate the reality of water movement in the main river of Basra City (South of Iraq) which is known as Siraji-Khoura River. The main objective of the simulation is to detect areas where the water cycle is interrupted in some stations of the river stream, as this river has become an outlet for the disposal of sewage, leading to pollution and causing weakness in some sections of the river & obstructing the water cycle that takes place between this river and Shatt al – Arab river. A field survey data of the river and its banks were adopted to derive the grades, longitudinal and cross sections of the river, these data included three-dimensional coordinates
... Show MoreThe present study is designed to diagnose the giardiasis from cattle and patients with diarrhea arrivals to Maternity and Childhood Teaching Hospital and General Education Hospital in Al-Qadisiya Governorate by using direct wet smear method as well as knowledge of the rate of prevalence of giardiasis in Al- Diwaniyah province, and study the effect of age, sex and nature of residence in the proportions of infection and investigate the genotypes of Giardia lamblia from human and animal feces ,100 samples were collected (50 stool samples of human and 50 feces samples of cattle). In human, the result showed that the infection rate was 54% (27). The age group of 2-4 years showed the highest rate of infection (40.7%), while children aged 8-10
... Show MoreTime series is an important statistical method adopted in the analysis of phenomena, practices, and events in all areas during specific time periods and predict future values contribute to give a rough estimate of the status of the study, so the study aimed to adopt the ARIMA models to forecast the volume of cargo handled and achieved in four ports (Umm Qasr Port, Khor Al Zubair Port, Abu Flus Port, and Maqal Port(, Monthly data on the volume of cargo handled for the years (2006-2018) were collected (156) observations. The study found that the most efficient model is ARIMA (1,1,1).
The volume of go
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