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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
Fri Apr 22 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Developing models to predicting the effect of crises on construction projects using MLR technique
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Publication Date
Fri Apr 13 2012
Journal Name
Kut Journal For Economic And Administrative Sciences
Using Different Methods to Estimate the Parameters of Probability Death Density Function with Application
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In this paper, the maximum likelihood estimates for parameter ( ) of two parameter's Weibull are studied, as well as white estimators and (Bain & Antle) estimators, also Bayes estimator for scale parameter ( ), the simulation procedures are used to find the estimators and comparing between them using MSE. Also the application is done on the data for 20 patients suffering from a headache disease.

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Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Relation of Gonial Angle Index to osteoporosis and age using CBCT in female subjects
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background: osteoporosis is a metabolic bone disease that affects women more than men, it is characterized by generalizes reduction of bone mineral density (BMD) leaving a fragile weak bone that is liable to fracture, gonial angle index (GAI) is one of the radio-morphometric indices, it has been controversial whether it is related to bone mineral density or ageing or none of them. The aim of study is to evaluate the role of cone beam computed tomography (CBCT) as a screening tool for diagnosis of osteoporosis and age effect in females using gonial angle index. Material and method: 60 females were divided into 3 groups according to age and (BMD) status into: Group1 (non-osteoporosis 20-30 years), Group2 (non-osteoporosis 50years and above),

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Publication Date
Sun Mar 29 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Using Different Methods to Predict Oil in Place in Mishrif Formation / Amara Oil Field
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The reserve estimation process is continuous during the life of the field due to risk and inaccuracy that are considered an endemic problem thereby must be studied. Furthermore, the truth and properly defined hydrocarbon content can be identified just only at the field depletion. As a result, reserve estimation challenge is a function of time and available data. Reserve estimation can be divided into five types: analogy, volumetric, decline curve analysis, material balance and reservoir simulation, each of them differs from another to the kind of data required. The choice of the suitable and appropriate method relies on reservoir maturity, heterogeneity in the reservoir and data acquisition required. In this research, three types of rese

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Using Phragmites australis(Iraqi plant) to remove the Lead (II) Ions form Aqueous solution.
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Lead remediation was achieved using simple cost, effective and eco-friendly way from industrial wastewater. Phragmitesaustralis (P.a) (Iraqi plant), was used as anovel biomaterial to remove lead ions from synthesized waste water. Different parameters which affected on adsorption processes were investigated like adsorbent dose, pH, contact time, and adsorbent particle size, to reach the optimized conditions (maximum adsorption). The adsorption of Pb (?) on (P.a) involved fast and slow process as a mechanism steps according to obey two theoretical adsorption isotherms; Langmuir and Freundlich. The thermos dynamic adsorption parameters were evaluated also. The (?H) obtained positive value that meanes adsorption of lead ions was an endothermic

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
USING A NEW METHOD TO INDUCE TARGETED GENETIC MUTATIONS IN POTATO VIRUS Y (PVY)
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Publication Date
Wed Sep 26 2018
Journal Name
Journal Of Research In Ecology
Study of changes using biochemical markers in albino mice after acute exposure to acetamiprid
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The present study aimed to investigate the acetamiprid effects on biochemical aspects in albino mice. Thirty albino mice at the age of 6-8 weeks and average weight 25±5 g were divided into three groups each having ten (10) healthy mice. The first group was orally administrated with distilled water while the second and third groups were orally administrated with 50 mg/mL and 100 mg/mL respectively of acetamprid (0.1 mL) daily for one week. LD50 of acetamiprid was measured and found to be 200 mg/kg. The parameters of evaluations included liver function using Aspartate Aminotransferase (AST), Alanine Aminotransferase (ALT) and Alkaline Phosphatase (ALP). Lipid profile was anal

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Using Phragmites australis(Iraqi plant) to remove the Lead (II) Ions form Aqueous solution.
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Lead remediation was achieved using simple cost, effective and eco-friendly way from industrial wastewater. Phragmitesaustralis (P.a) (Iraqi plant), was used as anovel biomaterial to remove lead ions from synthesized waste water. Different parameters which affected on adsorption processes were investigated like adsorbent dose, pH, contact time, and adsorbent particle size, to reach the optimized conditions (maximum adsorption). The adsorption of Pb (?) on (P.a) involved fast and slow process as a mechanism steps according to obey two theoretical adsorption isotherms; Langmuir and Freundlich. The thermos dynamic adsorption parameters were evaluated also. The (?H) obtained positive value that meanes adsorption of lead ions was an endothermic

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Publication Date
Fri Sep 01 2023
Journal Name
Iraqi Journal Of Physics
Photometry Technique to Map Elements’ Distribution on Comets’ Nuclei Surfaces Using a New Method
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This study is unique in this field. It represents a mix of three branches of technology: photometry, spectroscopy, and image processing. The work treats the image by treating each pixel in the image based on its color, where the color means a specific wavelength on the RGB line; therefore, any image will have many wavelengths from all its pixels. The results of the study are specific and identify the elements on the nucleus’s surface of a comet, not only the details but also their mapping on the nucleus. The work considered 12 elements in two comets (Temple 1 and 67P/Churyumoy-Gerasimenko). The elements have strong emission lines in the visible range, which were recognized by our MATLAB program in the treatment of the image. The percen

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
Experimental Investigation Utilizing Thermal Image Technique to the Heat Transfer Enhancement Using Oscillated Fins
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Heat transfer around a flat plate fin integrated with piezoelectric actuator used as oscillated fin in laminar flow has been studied experimentally utilizing thermal image camera. This study is performed
for fixed and oscillated single and triple fins. Different substrate-fin models have been tested, using fins of (35mm and 50mm) height, two sets of triple fins of (3mm and 6mm) spacing and three frequencies
applied to piezoelectric actuator (5, 30 and 50HZ). All tests are carried out for (0.5 m/s and 3m/s) in subsonic open type wind tunnel to evaluate temperature distribution, local and average Nusselt number (Nu) along the fin. It is observed, that the heat transfer enhancement with oscillation is significant compared to without o

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