Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (co

     Ontology is a system for classifying human knowledge according to its objective characteristics and hierarchical relations through building clusters or that bear common characteristics. In digital environments, it is a mechanism that helps regulate a vast amount of information by achieving a complete link between sub-thematic concepts and their main assets. The purpose of this study is to survey the previously conducted studies that use ontology in organizing digital data on social networking sites, such as the search engines Yahoo, Google, and social networks as Facebook and their findings. Results have shown that all these studies invest ontology for the purpose of organizing digital content data, especially on

A 5-traverse 2D resistivity survey and 20 Vertical Electrical Sounding (VES) points were carried out on Ile Epo Dump Site with a view to inferring the extent of migration of leachate plumes in the subsurface for possible contamination of groundwater. The surveys were carried out with Omega model resistivity meter. The Schlumberger configuration was employed for the VES while Wenner configuration was employed for the 2D resistivity survey (Constant Separation Techniques). The obtained VES and CST data were interpreted using WinResist and DIPRO respectively. The integrated results revealed three to four geo-electrically polluted materials as highly saturated fills (15 Ωm, 1.9 – 27.4m), saturated fills (15 - 30 Ωm, 3.6 – 29.9m) and un

    The last two decades have seen a marked increase in the illegal activities on the Dark Web. Prompt evolvement and use of sophisticated protocols make it difficult for security agencies to identify and investigate these activities by conventional methods. Moreover, tracing criminals and terrorists poses a great challenge keeping in mind that cybercrimes are no less serious than real life crimes. At the same time, computer security societies and law enforcement pay a great deal of attention on detecting and monitoring illegal sites on the Dark Web. Retrieval of relevant information is not an easy task because of vastness and ever-changing nature of the Dark Web; as a result, web crawlers play a vital role in achieving this task. The

Diabetes is a disease caused by high sugar levels. Currently, diabetes is one of the most common diseases in the number of people with diabetes worldwide. The increase in diabetes is caused by the delay in establishing the diagnosis of the disease. Therefore, an initial action is needed as a solution that requires the most appropriate and accurate data mining to manage diabetes mellitus. The algorithms used are artificial neural network algorithms, namely Restricted Boltzmann Machine and Backpropagation. This research aims to compare the two algorithms to find which algorithm can produce high accuracy, and determine which algorithm is more accurate in detecting diabetes mellitus. Several stages were involved in this research, including d

Thin films of bulk heterojunction blend Ni-Phthalocyanine
Tetrasulfonic acid tetrasodium salt and dpoly
(3, 4-ethylenedioxythiophene) poly (styrenesulfonate) (NiPcTs:
PEDOT: PSS) with different (PEDOT:PSS) concentrations (0.5, 1, 2)
are prepared using spin coating technique with thickness 100 nm on
glass and Si substrate. The X-Ray diffraction pattern of NiPcTs
powder was studied and compared with NiPc powder, the pattern
showed that the structure is a polycrystalline with monoclinic phase.
XRD analysis of as-deposited (NiPcTs/PEDOT:PSS) thin films
blends in dicated that the film appeared at(100), (102) in
concentrations (0.5, 1) and (100) in concentration (2). The grain size
is increased with increasing

     Getting knowledge from raw data has delivered beneficial information in several domains. The prevalent utilizing of social media produced extraordinary quantities of social information. Simply, social media delivers an available podium for employers for sharing information. Data Mining has ability to present applicable designs that can be useful for employers, commercial, and customers. Data of social media are strident, massive, formless, and dynamic in the natural case, so modern encounters grow. Investigation methods of data mining utilized via social networks is the purpose of the study, accepting investigation plans on the basis of criteria, and by selecting a number of papers to serve as the foundation for this arti

Field and laboratory experiments were conducted during the course of study to
test if the sunflower residues along or with 50% full rate of trifluralin herbicide has
any impact on mycorrhizal association and soil nitrification which are important
processes for improving growth and productivity of crops. Results revealed that
incorporation of sunflower residues significantly increased spores number at 2, 4
and 6 weeks of residue decomposition compared to control treatment. However,
when the residues applied in combination with reduced rate of trifluralin herbicide,
sporulation was appreciably decreased by sunflower residues at 3 t ha-1 but it
remains almost the same at 6 t ha-1 rate of residues. Field soil amended

This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accoun