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.

Different methods can be used to remove tissue during gingivectomy and produce a good gingival margin, the most common is the conventional gingivectomy which is done by the use of scalpel, now a day’s Laser is widely spread and can be used to perform surgeries. Materials and methods: 50 patients divided into two equal groups, Group 1 gingivectomy was done by Diode Laser, Group 2 gingivectomy was done by scalpel, plaque and gingival index were measured at 1st, 2nd and 3rd visit, swab were taken and sent foe detecting bacterial growth and biopsy were taken for histopathological examination. Group 1 show no significant differences in plaque and gingival means between the visits, the bacteriological examination showed no growth of bact

Background: different methods can be used to remove tissue during gingivectomy and produce a good gingival margin, the most common is the conventional gingivectomy which is done by the use of scalpel, now a day’s Laser is widely spread and can be used to perform surgeries. Materials and methods: 50 patients divided into two equal groups, Group 1 gingivectomy was done by Diode Laser, Group 2 gingivectomy was done by scalpel, plaque and gingival index were measured at 1st, 2nd and 3rd visit, swab were taken and sent foe detecting bacterial growth and biopsy were taken for histopathological examination. Group 1 show no significant differences in plaque and gingival means between the visits, the bacteriological examination showed no growth of

The present study aims at knowing the effect of discussion method for students of fifth grade in preparatory school.

Methodology of the Study:

          In order to achieve the objective of the study, the researcher chooses non-randomly the preparatory school affiliated to the District Chamchamal \ Suliemnaniya. The sample attained 64 students in 32 per group (control and experimental) groups. The researcher used the discussion method which was applied on experimental group. She uses the traditional method on the control group.

The researcher matched the two group in ago, intelligence, marks at the Kurdish Language in the previous year , pretest and posts for the indepe

Summary First: The importance of the study and the need for it: The society is composed of an integrated unit of groups and institutions that seek to achieve a specific goal within a system of salary, and the family remains the most influential institutions on the individual and the unity of society, with the roles and responsibilities of the individual and society, and through the continuation and strength of other social organizations derive their ability On the other hand, any break-up in the institution of the family is reflected negatively on the cohesion of society and its interdependence, and the causes of this disintegration vary from society to another, but family problems remain the main factor in obtaining it. Second: Study Ob

Digital tampering identification, which detects picture modification, is a significant area of image analysis studies. This area has grown with time with exceptional precision employing machine learning and deep learning-based strategies during the last five years. Synthesis and reinforcement-based learning techniques must now evolve to keep with the research. However, before doing any experimentation, a scientist must first comprehend the current state of the art in that domain. Diverse paths, associated outcomes, and analysis lay the groundwork for successful experimentation and superior results. Before starting with experiments, universal image forensics approaches must be thoroughly researched. As a result, this review of variou

Background: Prosthodontic services have changed markedly due to an introduction of new materials, techniques and treatment options. The aim of this study were to identify the type of materials and the methods used by dental practitioners in their clinics to construct conventional complete dentures and to specify the type and design for removable partial dentures (RPDs); and to then compare them with those taught in dental schools. Materials and methods: A total of 153 dental practitioners in Sulaimani city completed a written questionnaire. The questionnaire included 19 questions regarding complete and RPDs fabrication. Results: Most of the practitioners provide complete dentures (81.6%) and RPDs (95.3%) in their clinics. Polyvinyl silox

While many educators are highly focused on state test, it is important to consider that
over the course of a year, instructors can build in many opportunities to assess how learners
are learning. Therefore, assessment techniques are considered a good method to get benefit
for both instructors and learners in the process of teaching and learning. The sample consists
of 27 learners who participated in TOEFL training course in the Development and Continuous
Education Centre. Validity and reliability were verified.
To fulfill the aims and verify the hypothesis which reads as follows” It is hypothesized
that the TOEFL learners' scores will not be increased after TOEFL course training.” T-test
for two dependent samp

The microstructures of rapidly solidified laser clad layers of laser cladding of Inconel 617 with different nickel-aluminum premixed clad powders are discussed. The effect of different cladding speeds on the microstructures of rapidly solidified laser clad layers is discussed too. The detailed microstructural results showed that different growth mechanisms are produced during rapid solidification. These are planar, cellular, cellular/dendritic and dendritic.