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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
Sun Dec 31 2023
Journal Name
Iraqi Journal Of Information And Communication Technology
EEG Signal Classification Based on Orthogonal Polynomials, Sparse Filter and SVM Classifier

This work implements an Electroencephalogram (EEG) signal classifier. The implemented method uses Orthogonal Polynomials (OP) to convert the EEG signal samples to moments. A Sparse Filter (SF) reduces the number of converted moments to increase the classification accuracy. A Support Vector Machine (SVM) is used to classify the reduced moments between two classes. The proposed method’s performance is tested and compared with two methods by using two datasets. The datasets are divided into 80% for training and 20% for testing, with 5 -fold used for cross-validation. The results show that this method overcomes the accuracy of other methods. The proposed method’s best accuracy is 95.6% and 99.5%, respectively. Finally, from the results, it

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Satisfaction of Patients, Coronary Arteries in Related to Nursing and Medical Care

Objectives of the study: The study aims to assess satisfy of the coronary artery patients for the care product from
the nurse and physician and to find out the relationship between patient satisfaction with the social and the
clinical characteristics of the patients.
Methodology: A descriptive design study conducted using the evaluation approach for the duration of June 3
rd
2012 to January 31, 2013. Non-probability sample of (60) patients who were visiting or admitted (inpatient or
outpatient) to the teaching hospital in Baquba with the diagnosis of coronary artery disease. A questionnaire have
been built and develop by the researcher based on review of literature and previous research, the form included of
(3) p

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Publication Date
Mon May 15 2023
Journal Name
Iraqi Journal Of Science
Seroprevalence of Toxoplasma gondii and Cytomegalovirus in Aborted Women in Baghdad-Iraq

Aim of this study was to assess the seroprevalence of Toxoplasmosis and
Cytomegalovirus (CMV) infection among aborted women. This study was
performed on 282 aborted women and 50 normal pregnant women (control group)
collected from Al-Yarmouk Teaching Hospital and Fatima Al-Zahraa Hospital for
Obstetrics and Children during October 2013 until the end of February 2014.The
samples were tested with Latex Agglutination Test (LAT) and CMV Rapid Test
Cassette as a primary screening for T. gondii and CMV antibodies in the women
sera. The primary tests showed a percentage of positive antibodies of T. gondii in
aborted women and normal pregnant women 99(35.1%), 13(26%) respectively,
while for CMV, it was 101(95.3%), 36(7

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Influence of substrate temperature on structural and optical properties of SnO2 films

Tin Oxide (SnO2) films have been deposited by spray pyrolysis technique at different substrate temperatures. The effects of substrate temperature on the structural, optical and electrical properties of SnO2 films have been investigated. The XRD result shows a polycrystalline structure for SnO2 films at substrate temperature of 673K. The thickness of the deposited film was of the order of 200 nm measured by Toulansky method. The energy gap increases from 2.58eV to 3.59 eV when substrate temperature increases from 473K to 673K .Electrical conductivity is 4.8*10-7(.cm)-1 for sample deposited at 473K while it increases to 8.7*10-3 when the film is deposited at 673K

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Effect of Temperature on Reliability and Degradation of 0.63?m Laser Diode

The reliability of optical sources is strongly dependent on the degradation and device characteristics are critically dependent on temperature. The degradation behaviours and reliability test results for the laser diode device (Sony-DL3148-025) will be presented .These devices are usually highly reliable. The degradation behaviour was exhibited in several aging tests, and device lifetimes were then estimated. The temperature dependence of 0.63?m lasers was studied. An aging test with constant light power operation of 5mW was carried out at 10, 25, 50 and 70°C for 100hours. Lifetimes of the optical sources have greatly improved, and these optical sources can be applied to various types of transmission systems. Within this degradation range,

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
IRAQ BETWEEN A CULTURE OF CIVIL SOCIETY AND A CULTURE OF VIOLENCE

The title takes its realistic connotations with its symbols, slogans and historical extensions in Iraq, also, the repercussions of the organic crisis that afflicted it for almost half a century, especially after the abortion of the July 14 Revolution and the spread of the culture of weapons, violence and death that we are living in Iraq nowadays.

The topic is suitable for critical analytical studies carried out by specialists in scientific and academic research centers and cultural institutions because they have an important feasibility at the strategic cultural level in Iraq, the Middle East and the world.

Research in Iraq has fallen to the extreme and is no longer effective, to the extent that it represents a severe cri

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Publication Date
Thu Jul 02 2020
Journal Name
International Journal Of Pharmaceutical Research
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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Synthesis, Characterization and Antimicrobial Activity Study of Some New Substituted Benzoxazole Derivatives

This research included the preparation of 2-mercaptobenzoxazole (N1) by the reaction of ortho-aminophenol with carbon disulfide in an alcoholic potassium hydroxide solution. The 2-mercapto benzoxazole (N1) was then treated with hydrazine to obtain the 2-hydrazino benzoxazole (N2). A number of hydrazones (N3-N5) were prepared through the reaction of N2 with different benzaldehydes. The compound (N6) was also prepared whereby the ring closing of hydrazone (N3) using chloroacetylchloride, while the compound (N7) was prepared by treating 2-hydrazino benzoxazole with acetylacetone. When the compound (N1) was treated with formaldehyde, it afforded the compound (N8). Also, the N9 was obtained from the reaction of N1 with chloroacetic acid in th

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Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Inspiring heritage and symbols of local identity in contemporary Omani Graphic Art

The research aims to monitor and analyze the visual and symbolic features, derived from the Omani heritage, and inspired by the concept of local identity, for a selection of contemporary Omani graphic art works, which represent a mixed, multi-category of research sample, comprising three levels: the works of professional Omani artists, and the works of young artists and specialized students, as well as the work of a number of active academics in the field of graphic theorizing and teaching. The sample is also divided - in terms of technical classification - into a category of works executed using traditional engraving and printing media, and a category of works executed using modern and digital graphic printing media.
Through the da

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
Individualism and the Symbolic Language of Imagination (Pablo Neruda as an Example)

Pablo Neruda's artistic distinctiveness can be considered in two ideas or attitudes of romanticism. First, the imagination, which is the result of conduct and spirituality, and second, the individualism, which is a collection of mysterious mysteries from the texts of individuality based on philosophical sonnets. His collection of poems points out the ethereality and indescribability of life, employing the reality of life at the level of human perception in a symbolic language. In other words, Pablo Neruda recreates the meanings in poetry through the three ideas of reduction, interpretation, and analysis. "What is the essential connection between individualism and the symbolic language of Pablo Neruda's imagination and What are the reason

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