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

Abstract: The researcher aims to highlight the historical frames of political development in royal regime era (1921-1949) and study its transitions on social-political aspect for the various periods during this consistent era of Iraq history. As some elements played an important role in shaping this era’s features ,as well as 2hat succeed it, which mainly affected the political progression’s configuration, such as : political culture role, social and cultural foundation, state policy essence and the unofficial institutions remarkable role in influencing public awareness and concerning it's relation to the state ,the clan and religious institutions. The researcher employed Alexis de Tocqueville’s evaluation criteria and indi

In this research, the focus was placed on estimating the parameters of the Hypoexponential distribution function using the maximum likelihood method and genetic algorithm. More than one standard, including MSE, has been adopted for comparison by Using the simulation method

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In this work dithine complexes prepared from dithiol benzil ligand and central ion to the Ni,Pd,Pt, element the ligand and complexes have been investigated using FTIR spectrophotometer and uv-vis-NIR spectral reigns show higher intensity represents the ?-?* transition in the chromopher cycle .These absorption which appear in visible and near IR spectral regions ,According to the complexes of one group ,the spectral shifting due to the change of central ion has been found to be related to atomic number of central ion .This shifting is increased while decreasing the central ion atom number These complexes have been implemented in Nd+2:YAG cavity because each posses resonant absorption band near Nd+2:YAG, Nd+2:Glass emitting at (106

The experiment was conducted at the faculty of agriculture University of Ain Shams-Egypt, from January to March 2008, to study the effect of different levels of chromium yeast (cr-yeast) on broiler chickens on some physiological traits. A total of 450, one-day old unsexed chickens (Cobb) strain were used. The birds were randomly allocated to five treatments with 3 replicates each. The treatments were control (T1), without supplementation, T2, T3, T4 and T5 which were supplemented with 0.5, 1, 1.5 and 2 mg cr-yeast/kg diet respectively. Chromium yeast supplementation treatments caused a significant (p < 0.05) increase in plasma glucose levels, while supplemented Cr-yeast at levels of 1 (T3), 1.5 (T4), 2 (T5) mg/kg diet resulted in a signific

Currently and under the COVID-19 which is considered as a kind of disaster or even any other natural or manmade disasters, this study was confirmed to be important especially when the society is proceeding to recover and reduce the risks of as possible as injuries. These disasters are leading somehow to paralyze the activities of society as what happened in the period of COVID-19, therefore, more efforts were to be focused for the management of disasters in different ways to reduce their risks such as working from distance or planning solutions digitally and send them to the source of control and hence how most countries overcame this stage of disaster (COVID-19) and collapse. Artificial intelligence should be used when there is no practica

The techniques of fractional calculus are applied successfully in many branches of science and engineering, one of the techniques is the Elzaki Adomian decomposition method (EADM), which researchers did not study with the fractional derivative of Caputo Fabrizio. This work aims to study the Elzaki Adomian decomposition method (EADM) to solve fractional differential equations with the Caputo-Fabrizio derivative. We presented the algorithm of this method with the CF operator and discussed its convergence by using the method of the Cauchy series then, the method has applied to solve Burger, heat-like, and, couped Burger equations with the Caputo -Fabrizio operator. To conclude the method was convergent and effective for solving this type of

Villages in most rural areas of the developing world, including Iraq, suffer from a deterioration in the urban structure in its various aspects, both in the lack of internal planning in terms of residential unit design which is not commensurate with the sustainable health life, in addition to the lack of infrastructure and community services networks As well as road networks linking them to neighboring urban centers, which was accompanied by the emergence of other problems, including the desire of the population to migrate to neighboring cities and the deterioration of economic activities due to lack of activation of economic development plans (Rural villages suffer from a lack of interest in urban development within the regional spatial