The research draws its importance from identifying the methods of profit management in misleading the financial statements, which in turn is reflected in the decisions of the authorities that relied on these reports, and then the models that help in detecting those methods used by the auditors. Risks. The index (margin of excess cash) was used to detect profit management practices on a group of banks listed in the Iraqi market for securities and the number of (23) banks, including (12) commercial bank and (11) Islamic bank and the results were compared to commercial banks with Islamic banks.((The research started from the hypothesis that the use of the (excess cash margin) model in the banking sector reveals the management

This research aims to find out the relationship of risk behavior & job satisfaction for workers in the emergency program in the international relief agency (UNRWA) in the Gaza Strip and the level of each of them, and to achieve that we have been conducting research on the strength of "210" sample employees of the emergency program staff in the international relief agency in Gaza governorates, and try to answer the research questions the researcher through the use of measurements of risk behavior and job satisfaction are two of the researcher, The researcher has used several statistical methods to identify the validity and reliability of scales and access to research and interpretations of the results, and these methods: the m

As computers become part of our everyday life, more and more people are experiencing a
variety of ocular symptoms related to computer use. These include eyestrain, tired eyes, irritation,
redness, blurred vision, and double vision, collectively referred to as computer vision syndrome.
The effect of CVS to the body such as back and shoulder pain, wrist problem and neck pain.
Many risk factors are identified in this paper.
Primary prevention strategies have largely been confined to addressing environmental
exposure to ergonomic risk factors, since to date, no clear cause for this work-related neck pain
has been acknowledged. Today, millions of children use computers on a daily basis. Extensive
viewing of the compute

Recently, dental implants have experienced increasing demand as one of the most effective, permanent and stable ways for replacing missing teeth. However, peri-implant diseases that are multispecies plaque-based infections may ultimately lead to implant failure (i.e., late peri-implantitis). Therefore, the present study aims to detect the microbial diversity of subgingival plaque in peri-implantitis cases (N = 30) by comparing with healthy implants (N = 34) using culture-based identification methods, including VITEK 2 system. An increase in microbial diversity (29 species along with 1 and 7 isolates, which were classified as a genus and unidentified species, respectively) were observed in subgingival sites of diseased implants dominated by

Moment invariants have wide applications in image recognition since they were proposed.

Pick and place system is one of the significant employments of modern robots utilized in industrial environments. The objective of this research is to make a comparison of time sequences by combining multiple axes of sequences. A pick-place system implemented with pneumatic linear double-acting cylinders to applicator in automated systems processes for manufacturing. The challenge of 3-axes movement control was achieved using the PLC (Programmable Logic Controller) controller such that the merging between two or three axes was achieved according to the selected sequence of the program. The outcomes show the contrasted sequences and the reference in a constant velocity. The main variable parameter is the number of steps for each sequ

   This research presents a comparison of performance between recycled single stage and double stage hydrocyclones in separating water from water/kerosene emulsion. The comparison included several factors such as: inlet flow rate (3,5,7,9, and 11 L/min), water feed concentration (5% and 15% by volume), and split ratio (0.1 and 0.9). The comparison extended to include the recycle operation; once and twice recycles. The results showed that increasing flow rate as well as the split ratio enhancing the separation efficiency for the two modes of operation. On the contrary, reducing the feed concentration gave high efficiencies for the modes. The operation with two cycles was more efficient than one cycle. The maximum obtained effici

Ninety eight mobile samples, (54) galaxy phone and (44) I phone, were swabbed for bacterial culture determination by culturing on MacConky agar , Blood agar , Mannitol salt agar , Muller Hinton agar .Staphylococcuswas the highest frequent isolated bacteria from Galaxy phone (33%) and I phone (37%). This study revealed that galaxy phone appears less contaminated with bacteria, the ratio of non-contaminated devices is (44%) when compared with I phone (9%). Sensitivity test showed that Ogmintin have the lowest effect on Staphylococcusisolated from both type of devices while cefitriaxone have the highest effect. DNA of isolate from galaxy 31 that exhibit highest resistance against antibiotics was extracted and 16S rRNA gene was polymerized by P

In 2020 one of the researchers in this paper, in his first research, tried to find out the Modified Weighted Pareto Distribution of Type I by using the Azzalini method for weighted distributions, which contain three parameters, two of them for scale while the third for shape.This research compared the distribution with two other distributions from the same family; the Standard Pareto Distribution of Type I and the Generalized Pareto Distribution by using the Maximum likelihood estimator which was derived by the researchers for Modified Weighted Pareto Distribution of Type I, then the Mont Carlo method was used–that is one of the simulation manners for generating random samples data in different sizes ( n= 10,30,50), and in di

<p><span>A Botnet is one of many attacks that can execute malicious tasks and develop continuously. Therefore, current research introduces a comparison framework, called BotDetectorFW, with classification and complexity improvements for the detection of Botnet attack using CICIDS2017 dataset. It is a free online dataset consist of several attacks with high-dimensions features. The process of feature selection is a significant step to obtain the least features by eliminating irrelated features and consequently reduces the detection time. This process implemented inside BotDetectorFW using two steps; data clustering and five distance measure formulas (cosine, dice, driver &amp; kroeber, overlap, and pearson correlation