Fraud crimes, which is a form of crimes against the funds in public office, is one of the crimes of traditional and cutting-edge in the same time, but it took a distinct character from other traditional crimes because of what is based upon, behavioral fundamentals and foundations and expressive image of personal qualities, concentrated in the mental work, the inventive sophistication, and skillful abilities of the perpetrators of these crimes, in addition to what is owned by crooks today a behavioral ability represented in underestimating laws and instructions. Fraud is considered one of the organized crime methods It is the most important method of its methods, all crimes practiced by the cro

يعتبر مفهوم المجتمع المدني من بين سلة المفاهيم التي حملت لوائها واعادت رفعها حركات الموجة الثالثة من الديمقراطية في العالم التي نادت بالتعددية والانتخابات الحرة ...الخ .

The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Natural convection in a trapezoidal enclosure with partial heating from below and symmetrical cooling from the sides has been investigated numerically. The heating is simulated by a centrally located heat source on the bottom wall, and four different values of the dimensionless heat source length, 1/5, 2/5, 3/5, 4/5 are considered. The laminar flow field is analyzed numerically by solving the steady, two-dimensional incompressible Navier-Stokes and energy equations. The Cartesian velocity components and pressure on a collocated (non-staggered) grid are used as dependent variables in the momentum equations  discretized by finite volume method; body fitted coordinates are used to represent the trapezoidal enclosure, and grid generatio

Unter Exilliteratur versteht man „die literarische Produktion von Autoren, die wegen politischer, religiöser oder rassistischer Verfolgung gezwungen sind, sich an einem anderen als dem von ihnen gewünschten Lebens- und Arbeitsort aufzuhalten.“[1] Deswegen unterscheidet sich „Migration“ von „Exil“ dadurch, dass sie freiwillige Auswanderung ist. Bereits in der Antike und auch im Mittelalter gab es Schriftsteller, die vor Zensur oder politischer Verfolgung ins Exil geflohen sind, wie zum Beispiel der griechische Satiriker des 

يتناول هذا البحث موضوع (( فعل الامر في صيغة المبني للمجهول في اللغة الاكدية )) وهو يتعلق بقواعد اللغة الاكدية , وقد تضمن هذا البحث مقدمة وشقين : صيغة المبني للمجهول وفعل الامر. اما ما يخص المقدمة فقد شملت تعريف الفعل وانقساماته حسب قوة احرفه , الجذر , المعنى , والفاعل , كما تضمنت المقدمة أيضا الحديث عن الصيغ الفعلية الرئيسة الأربعة التي يتألف الفعل الاكدي منها إضافة الى الصيغ الثانوية التي تتضمنها الصيغ الرئيسة . و

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

The energy consider generally and specifically the petroleum energy
from the prior requirement of the population and nations, and the basics of the
survival of mankind and all the challenges for the sake of continuum, so
without this energy the life of ankind being varied, so far the life is still as a
fact on the planet earth, and suppose the life may continue as the willing of
Allah ,that the events and the standards and the degree of development is still
as it is, in another word no any technical developments and no any
entertainment no transportation and also there is no demographic domination
for the whole lands belonging to Allah, certainly no way to talk more on what
we and the others knew, what is the g

           It was the sayings of Andalusia scholars in agriculture based on experiments and theories that helped a lot in the success and development of agriculture in the Andalusia ,and also The divisions of the soil and out types and forms it helped a lot of to know arable of non-arable land earth and all off the determination of the color of repentance is important often discovered by agricultural scientists and that helped in the cultivation of certain crops in certain land without another land.and though each particular agricultural crops specific soil in which to live and not live in other soil ,

Graph  is a tool that can be used to simplify and solve network problems. Domination is a typical network problem that graph theory is well suited for. A subset of nodes in any network is called dominating if every node is contained in this subset, or is connected to a node in it via an edge. Because of the importance of domination in different areas, variant types of domination have been introduced according to the purpose they are used for. In this paper, two domination parameters the first is the restrained and the second is secure domination have been chosn. The secure domination, and some types of restrained domination in one type of trees is called complete ary tree  are determined.