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Financial Fraud and Corruption with Examples

He mentioned in this article the main types of corruption, which are political, moral, financial and administrative. Others may add other types of corruption, such as religious, scientific, media, informational and statistical corruption. At the global level, the focus is largely on financial corruption, although other types of corruption are no less bad than it. Financial corruption can be defined as all financial deviations in violation of general laws or the provisions of regulations, legislation, and procedures regulating the work of the state, private institutions and individuals and applied in state institutions and the private sector in general and inconsistent with the controls and instructions of financial control.

In the first part of this study, we drew a conceptual framework for corruption which is distorted social justice and social stability and we gave experienced examples related to this subject.  In the second part,  the definition, types, actors and prevention of accounting fraud which is pave the way  for corruption was mentioned. Besides, we have completed our work by providing examples which is related to accounting fraud.

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Publication Date
Tue Oct 25 2022
Journal Name
Minar Congress 6
HANDWRITTEN DIGITS CLASSIFICATION BASED ON DISCRETE WAVELET TRANSFORM AND SPIKE NEURAL NETWORK

In this paper, a handwritten digit classification system is proposed based on the Discrete Wavelet Transform and Spike Neural Network. The system consists of three stages. The first stage is for preprocessing the data and the second stage is for feature extraction, which is based on Discrete Wavelet Transform (DWT). The third stage is for classification and is based on a Spiking Neural Network (SNN). To evaluate the system, two standard databases are used: the MADBase database and the MNIST database. The proposed system achieved a high classification accuracy rate with 99.1% for the MADBase database and 99.9% for the MNIST database

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The aesthetic of the Quranic voice and its relation to the meaning

The Qur'an is an inexhaustible source for researchers, and all of them find a rich material for its research, and no wonder in it is the book of the greatest Arabic. Quranic research has been an attempt to extract the secret in the miracle of the Koran, and not the Quranic miracle is limited to the word and its meaning, but that the miracle extends to include every sound in motion or silent; the sound performance of the Quranic text increases the meaning of beauty and earns the word heartbeat, Souls; and this may be due to the beauty of voice in the performance and harmony between sounds and words, and harmony between the exits and descriptions, or the tides of the tides,
Based on the above and to show the miraculous aspects of the Qu

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Publication Date
Thu Mar 01 2007
Journal Name
Al-khwarizmi Engineering Journal
Laminar Natural Convection of Newtonian and Non – Newtonian Fluids Inside Triangular Enclosure

In the present work, steady two – dimensional laminar natural convection heat transfer of Newtonian and non-Newtonian fluids inside isosceles triangular enclosure has been analyzed numerically for a wide range of the modified Rayleigh numbers of (103Ra ≤ 105), with non-dimensional parameter (NE) of Prandtl – Eyring model ranging from (0 to 10), and modified Prandtl number take in the range (Pr* =1,10, and 100). Two types of boundary conditions have been considered. The first, when the inclined walls are heated with different uniform temperatures and the lower wall is insulated. The second, when the bottom wall is heated by applying a uniform heat flux while the inclined walls at

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Patterns of parental care for mothers and kindergarten children at social fear

That the child in the early years of his life learns a lot of experiences that help him
grow properly, and if the availability of the child family atmosphere full of love and affection
and trust he was able to grow healthy growth and is in accordance with itself and with the
community in which they live, and stop method of the child in the expression of fear on the
nature of situation and on the theme of fear and the reaction of those around the child as well
as the vague positions that can not a child from its interpretation raises his fear, and its lead in
life are the kindergarten of the growing concerns him, causing his social concern, therefore,
targeted current research to identify patterns of parental care(mot

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Phytoplankton Diversity and Pollution Index in North Part of Euphrates River, Iraq

This study covered approximately 150 km from the northern part of the Euphrates River in Iraq. Water and phytoplankton samples were monthly collected from six selected stations from April 2013 to March 2014; three stations were distributed within Hadithah Reservoir, while the three others were in the river's inflow. Water physical and chemical parameters and the phytoplankton community structure were analyzed. The most important results of this study were the diagnoses of 355 phytoplankton species belong to eight phylums. Algal class Bacillariophyceae which belong to phylum Ochrophyta was the most qualitative and quantitative dominant in all stations over the study period. The stations within the reservoir were characterized by higher nu

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
Use projection pursuit regression and neural network to overcome curse of dimensionality

Abstract

This research aim to overcome the problem of dimensionality by using the methods of non-linear regression, which reduces the root of the average square error (RMSE), and is called the method of projection pursuit regression (PPR), which is one of the methods for reducing dimensions that work to overcome the problem of dimensionality (curse of dimensionality), The (PPR) method is a statistical technique that deals with finding the most important projections in multi-dimensional data , and With each finding projection , the data is reduced by linear compounds overall the projection. The process repeated to produce good projections until the best projections are obtained. The main idea of the PPR is to model

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Publication Date
Sun Mar 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Methyl Green Dye onto Bamboo in Batch and Continuous System

Adsorption techniques are widely used to remove certain classes of pollutants from waters, especially those that are not easily biodegradable. Dyes represent one of the problematic groups. The removal of methyl green from waste water using bamboo was studied in batch and continuous system. In batch system equilibrium time and adsorption isotherm was studied at different concentrations (5, 10, 15, 20, 25 and 30 ppm) and 50 mg weight of adsorbent.
Langmuir and Freundlich equations were applied for adsorption isotherm data. Langmiur equation was fitted better than Freundlich equation (R2=0.984 for Langmuir equation).The maximum percentage dye removal obtained 79.4% and adsorption capacity was 15.5 mg/g. For continuous system the breakthr

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Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Study of Thermal Stability of Tetraphenanthroporphyrazine and SomeMetal Complexes By Thermogravimetric Analysis .

The thermal stability of previously prepared tetraphenanthroporphyrazine (TPPH2) and its complexes with VO(IV) , Co(II) , Cu(II) , Zn(II) , Mg(II) , Ca (II) ions were studied by thermogravimetric analysis (TG & DTG) at temperature range (20-1000oC). The results indicated that these compounds have a high thermal stability comparable to those of phthalocyanine compounds (PC) and higher than those of hemiporphyrazine compounds (HP) . In general metal complexes were more stable than parent ligand . Data of magnetic susceptibility and electrical conductivity were also obtained as further support for the studied compoundes .

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
studies of human interferon a B and Y activities on diffrent cell

Human interferon as is the case in all kinds of interferon has complex effects but all share their impact on preventing the proliferation of viruses and preventing or reducing human Alantervjørn conversion occurs if the cell is in preventing the growth of the virus when interferon Balnmstqubl connects

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Obesity and Overweight among Students in Arabic Secondary Schools in Erbil City

Objective(s): The aim of the study was to identify the prevalence of overweight and obesity in adolescence and
to estimate the effect of socio- demographic and health behaviors that predicting obesity in adolescents.
Methodology: A cross-sectional descriptive study was being carried out at three public Arabic secondary
schools in Erbil city from October 1
st 2010 to January 30th 2011. A systematic randomly sample size of 461 students
was selected.
Results: In this study, the age of (46.2%, 122) of males students were ranged between (17- 18.9) years old compared
to females students (74.1%, 146) their age ranged between (15 -16.9) years old. About (3.4%, 9) of males
adolescents having overweight while all female ado

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