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.
Poly (3-hydroxybutyrate) (PHB) is a typical microbial bio-polyester reserve material; known as “green plastics”, which produced under controlled conditions as intracellular products of the secondary metabolism of diverse gram-negative/positive bacteria and various extremophiles archaea. Although PHB has properties allowing being very attractive, it is too expensive to compete with conventional and non-biodegradable plastics. Feasibility of this research to evaluate the suitability of using a watermelon-derived media as an alternative substrate for PHB synthesis under stress conditions was examined. Results, include the most nutrients extraction, indicated that the watermelon seeds contain a high content of nutrients makes them a promisi
... Show MoreThe city of Samawah is one of the most important cities which emerged in the poverty area within the poverty map produced by the Ministry of Planning, despite being an important provincial centre. Although it has great development potentials, it was neglected for more than 50 years,. This dereliction has caused a series of negative accumulations at the urban levels (environmental, social and economic). Therefore, the basic idea of this research is to detect part of these challenges that are preventing growth and development of the city. The methodology of the research is to extrapolate the reality with the analysis of the results, data and environmental impact assessment of the projec
Community detection is an important and interesting topic for better understanding and analyzing complex network structures. Detecting hidden partitions in complex networks is proven to be an NP-hard problem that may not be accurately resolved using traditional methods. So it is solved using evolutionary computation methods and modeled in the literature as an optimization problem. In recent years, many researchers have directed their research efforts toward addressing the problem of community structure detection by developing different algorithms and making use of single-objective optimization methods. In this study, we have continued that research line by improving the Particle Swarm Optimization (PSO) algorithm using a
... Show MoreBackground Cold atmospheric plasma (CAP) is widely used in the cancer therapy field. This type of plasma is very close to room temperature. This paper illustrates the effects of CAP on breast cancer tissues both in vivo and in vitro. Methods The mouse mammary adenocarcinoma cell line AN3 was used for the in vivo study, and the MCF7, AMJ13, AMN3, and HBL cell lines were used for the in vitro study. A floating electrode-dielectric barrier discharge (FE-DBD) system was used. The cold plasma produced by the device was tested against breast cancer cells. Results The induced cytotoxicity percentages were 61.7%, 68% and 58.07% for the MCF7, AMN3, and AMJ13 cell lines, respectively, whereas the normal breast tissue HBL cell line exhibited very li
... Show MorePotential data interpretation is significant for subsurface structure characterization. The current study is an attempt to explore the magnetic low lying between Najaf and Diwaniyah Cities, In central Iraq. It aims to understand the subsurface structures that may result from this anomaly and submit a better subsurface structural image of the region. The study area is situated in the transition zone, known as the Abu Jir Fault Zone. This tectonic boundary is an inherited basement weak zone extending towards the NW-SE direction. Gravity and magnetic data processing and enhancement techniques; Total Horizontal Gradient, Tilt Angle, Fast Sigmoid Edge Detection, Improved Logistic, and Theta Map filters highlight source boundaries and the
... Show MoreObjectives The strategies of tissue-engineering led to the development of living cell-based therapies to repair lost or damaged tissues, including periodontal ligament and to construct biohybrid implant. This work aimed to isolate human periodontal ligament stem cells (hPDLSCs) and implant them on fabricated polycaprolactone (PCL) for the regeneration of natural periodontal ligament (PDL) tissues. Methods hPDLSCs were harvested from extracted human premolars, cultured, and expanded to obtain PDL cells. A PDL-specific marker (periostin) was detected using an immunofluorescent assay. Electrospinning was applied to fabricate PCL at three concentrations (13%, 16%, and 20% weight/volume) in two forms, which were examined through field emission
... Show MoreTo accommodate utilities in buildings, different sizes of openings are provided in the web of reinforced concrete deep beams, which cause reductions in the beam strength and stiffness. This paper aims to investigate experimentally and numerically the effectiveness of using carbon fiber reinforced polymer (CFRP) strips, as a strengthening technique, to externally strengthen reinforced concrete continuous deep beams (RCCDBs) with large openings. The experimental work included testing three RCCDBs under five-point bending. A reference specimen was prepared without openings to explore the reductions in strength and stiffness after providing large openings. Openings were created symmetrically at the center of spans of the other specimens
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