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 traditional technique of generating MPSK signals is basically to use IQ modulator that involves analog processing like multiplication and addition where inaccuracies may exist and would lead to imbalance problems that affects the output modulated signal and hence the overall performance of the system. In this paper, a simple method is presented for generating the MPSK using logic circuits that basically generated M-carrier signals each carrier of different equally spaced phase shift. Then these carriers are time multiplexed, according to the data symbols, into the output modulated signal.

Gypseous soils are widely distributed and especially in Iraq where arid area of hot climatic is present. These soils are considered as problematic soils; therefore this work attends to improve the geotechnical properties of such soil and reduce the dangers of collapse due to wetting process. In this research, undisturbed soil sample of 30 % gypsum content from Karbala city is used. The Single Oedometer collapse test is used in order to investigate the collapse characteristics of natural soil and after treatment with 3%, 6%, 9%, 12% and 15% of Cutback Asphalt. Moreover, two selected additive percentages (9% and 12%) are used to evaluate the suitability of using the Cutback Asphalt for improvement of the bearing capacity o

The frequent and widespread use of medicines and personal care products, particularly in the residential environment, tends to raise concerns about environmental and human health impacts. On the other hand, carbon dioxide accumulation in the atmosphere is a problem with numerous environmental consequences. Microalgae are being used to bioremediate toxins and capture CO2. The current study aimed to confirm the possibility of removing pharmaceutical contaminant (Ranitidine) at different concentrations by using the Chlorella Sorokiniana MH923013 microalgae strain during the growth time. As part of the experiment, carbon dioxide was added to the culture medium three times per week. Explanatory results revealed that gas doses directly affect

Iraq has a huge network of pipelines, transport crude oil and final hydrocarbon products as well as portable water. These networks are exposed to extensive damage due to the underground corrosion processes unless suitable protection techniques are used. In this paper we collect the information of cathodic protection for pipeline in practical fields (Oil Group in Al Doura), to obtain data base to understand and optimize the design which is made by simulation for the environmental factors and cathodic protection variables also soil resistivity using wenner four terminal methods for survey sites; and soil pH investigations were recorded for these selected fields were within 7-8, and recording the anodes voltage and its related currents for

Used automobile oils were subjected to filtration to remove solid material and dehydration to remove water, gasoline and light components by using vacuum distillation under moderate pressure, and then the dehydrated waste oil is subjected to extraction by using liquid solvents. Two solvents, namely n-butanol and n-hexane were used to extract base oil from automobile used oil, so that the expensive base oil can be reused again.
The recovered base oil by using n-butanol solvent gives (88.67%) reduction in carbon residue, (75.93%) reduction in ash content, (93.73%) oil recovery, (95%) solvent recovery and (100.62) viscosity index, at (5:1) solvent to used oil ratio and (40 oC) extraction temperature, while using n-hexane solvent gives (6

Smart water flooding (low salinity water flooding) was mainly invested in a sandstone reservoir. The main reasons for using low salinity water flooding are; to improve oil recovery and to give a support for the reservoir pressure.

In this study, two core plugs of sandstone were used with different permeability from south of Iraq to explain the effect of water injection with different ions concentration on the oil recovery. Water types that have been used are formation water, seawater, modified low salinity water, and deionized water.

The effects of water salinity, the flow rate of water injected, and the permeability of core plugs have been studied in order to summarize the best conditions of low salinity

Worldwide, shipping documents are still primarily created and handled in the traditional paper manner. Processes taking place in shipping ports as a result are time-consuming and heavily dependent on paper. Shipping documents are particularly susceptible to paperwork fraud because they involve numerous parties with competing interests. With the aid of smart contracts, a distributed, shared, and append-only ledger provided by blockchain technology allows for the addition of new records. In order to increase maritime transport and port efficiency and promote economic development, this paper examines current maritime sector developments in Iraq and offers a paradigm to secure the management system based on a hyper-ledger fabric blockchain p