The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

In its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.

The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem

Hydroxide upon the chemical composition and dry matter(DM) and organic matter(OM) digestibility . Rice straw was treated with 4% sodium hydroxide using 30% of DM basis moisture, and incubated at 40 ºC for 40 days., DM digestibility (DMD) was significantly affected (P<0.01) by the treatment , where DMD increased The objective of this experiment was to study the effect of physical form (long ,chopped and ground ) and washing rice straw treated with sodium from 42.32 to 45.41% , OM digestibility (OMD) and total digestible nutrient (TDN) increased(P<0.05) from 47.38 and 49.33 to 49.67 and 52.83% ,respectively. While hemicellulose content increased (P<0.05 ) from 261.71 to 268.17 gm/kg DM ,and metabolizable energy (ME) from 7.11 to 7.48 MJ/

Objective(s) : This study aimed at evaluating the seroprevalence of anti -HCV and studying the
correlation between hemophilia and risk factors for acquiring HCV such as age , marital status &
occupation among hemophilic patients .
Methodology : 210 hemophilic patients in children welfare teaching hospital/medical city/Baghdad–Iraq
(hemophilia center) were investigated using prepared questionnaire and tested for HCV infection, those
were measuring patient’s age, hemophilia types and severity, marital status, residency and history of
previous HCV infection .
Results : Most hemophilic patients were hemophilia A at severe , hemophilia was at age group 20 – 29
years , the majority of patients were unmarried a

    Identification of complex communities in biological networks is a critical and ongoing challenge since lots of network-related problems correspond to the subgraph isomorphism problem known in the literature as NP-hard. Several optimization algorithms have been dedicated and applied to solve this problem. The main challenge regarding the application of optimization algorithms, specifically to handle large-scale complex networks, is their relatively long execution time. Thus, this paper proposes a parallel extension of the PSO algorithm to detect communities in complex biological networks. The main contribution of this study is summarized in three- fold; Firstly, a modified PSO algorithm with a local search operator is proposed

This work studies with produce of light fuel fractions of gasoline, kerosene and gas oil from treatment of residual matter that will be obtained from the solvent extraction process as by product from refined lubricate to improve oil viscosity index in any petroleum refinery. The percentage of this byproduct is approximately 10% according to all feed (crude oil) in the petroleum refinery process. The objective of this research is to study the effect of the residence time parameter on the thermal cracking process of the byproduct feed at a constant temperature, (400 °C). The first step of this treatment is the thermal cracking of this byproduct material by a constructed batch reactor occupied with control device at a selective range of re

Transforming the common normal distribution through the generated Kummer Beta model to the Kummer Beta Generalized Normal Distribution (KBGND) had been achieved. Then, estimating the distribution parameters and hazard function using the MLE method, and improving these estimations by employing the genetic algorithm. Simulation is used by assuming a number of models and different sample sizes. The main finding was that the common maximum likelihood (MLE) method is the best in estimating the parameters of the Kummer Beta Generalized Normal Distribution (KBGND) compared to the common maximum likelihood according to Mean Squares Error (MSE) and Mean squares Error Integral (IMSE) criteria in estimating the hazard function. While the pr