The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

Anomaly detection is still a difficult task. To address this problem, we propose to strengthen DBSCAN algorithm for the data by converting all data to the graph concept frame (CFG). As is well known that the work DBSCAN method used to compile the data set belong to the same species in a while it will be considered in the external behavior of the cluster as a noise or anomalies. It can detect anomalies by DBSCAN algorithm can detect abnormal points that are far from certain set threshold (extremism). However, the abnormalities are not those cases, abnormal and unusual or far from a specific group, There is a type of data that is do not happen repeatedly, but are considered abnormal for the group of known. The analysis showed DBSCAN using the

     Community detection is an important and interesting topic for better understanding and analyzing complex network structures. Detecting hidden partitions in complex networks is proven to be an NP-hard problem that may not be accurately resolved using traditional methods. So it is solved using evolutionary computation methods and modeled in the literature as an optimization problem.  In recent years, many researchers have directed their research efforts toward addressing the problem of community structure detection by developing different algorithms and making use of single-objective optimization methods. In this study, we have continued that research line by improving the Particle Swarm Optimization (PSO) algorithm using a

Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe

The reuse or recycling of waste materials in different aspects of life is served the objective of sustainability and be beneficial to society. In recent years, a wide variety of waste materials were used in pavement construction. One of these materials is glass that generally produces in large quantities and crushed glass can be considered feasible alternative source of aggregate for asphalt mixture production. This study focused on examining the asphalt mixture properties of wearing course using crushed glass as fine aggregates. Fine crushed glass with various percentages by total weight retained on sieve 2.36 mm, 0.3 mm and 0.075 mm was used in the study. The results indicate that mixes containing crushed glass had lower Marshall stabilit

For aspirin estimated, a molecularly imprinted polymer MIP-ASP electrodes were generated by electro-polymerization process, the electrodes were prepared by combining the template (aspirin) with (vinyl acetate (VA), 1-vinylimidizole (VIZ) as a functional monomer and N, N-methylene bisacrylamide (MBAA) as crosslinkers using benzoyl peroxide (BPO) as an initiator. The efficiency of the membrane electrodes was analyzed by differential pulse voltammetry (DPV). Four electrodes were synthesized using two different plasticizers, di-butyl sebacate (DBS), di-octyl phthalate (DOP) in PVC matrix. Scanning electron microscopy (SEM) was used to describe the generated MIP, studying the electrodes properties, the slope, detection limit, and life

Absorption properties (Attenuation coefficient, the percentage of the reflection, and the percentage of absorption) in x-band have been investigated in this paper for novolac – alumina- graphite mixture. Using novolac as the host material, the samples are prepared with alumina concentrations (5%,10%,15%,20%) and graphite concentrations (5%,10%) with thickness equal to 2.2mm .Network analyzer produced by HP-8510 was used in this work to measure the attenuation coefficient. The samples (3, 5) have good attenuation of wave with bandwidth of frequencies. The maximum of attenuation is -25dB at frequency 10.28GHZ in sample (3) which has concentrations (80%novolac,10%alumina,and 5% graphite) and -24 dB at frequency 10.56GHZ in sample (5) whic