The continuous expansion of real estate buying and selling has led to some profit-seeking individuals abusing this field, resulting in the increase of crimes such as fraud, illegal transfer of property, and conflicting Transactions. Criminal penalties such as fraud and illegal transfer of property are explicitly stated in the law and a specific legal process has been considered for these types of crimes. However, conflicting Transactions are somewhat complicated due to ambiguities in the text, and there is no clear legal process for dealing with such crimes. In the Banking system, conflicting Transactions have also caused problems in the system, particularly due to the absence of a unified legal process for dealing with conflicts between official mortgage documents and ordinary sales documents. This lack of legal clarity has made official documents unreliable, leading to harm to the Banking system and providing a platform for abuse by facilitators. On the other hand, the priority of official mortgage documents over ordinary sales documents has increased the credibility of official documents, but it has also caused harm to the buyer. This article attempts to examine the impact of conflicting Transactions on Bank mortgages and the enforcement of these types of Transactions in Iran's legal system.

With the advancement of technology, the use of ATM and credit cards are increased. Cyber fraud and theft are the kinds of threat which result in using these Technologies. It is therefore inevitable to use fraud detection algorithms to prevent fraudulent use of Bank cards. Credit card fraud can be thought of as a form of identity theft that consists of an unauthorized access to another person's card information for the purpose of charging purchases to the account or removing funds from it. Credit card fraud schemes are divided into two categories: application fraud and account takeover. When a credit card account gets opened without someone’s permission is called application fraud. Account takeovers, on the other hand, is when an existing credit card account is hijacked, and the criminal obtains enough personal information to modify the account's information. The criminal then subsequently reports the card lost or stolen in order to obtain a new card and make unauthorized purchases with it. Data mining as a technique capable of identifying useful patterns among a great deal of data is an effective method in detecting fraud in this regard. The main purpose of this paper is to present a new method for detecting unattended outliers that require high accuracy and recall. The method presented in this study is based on a combination of NMF, hierarchical k-means, k-means and k-nearest neighbors’ techniques. To evaluate the proposed method of outlier detection, several experiments were performed using standard data, in terms of accuracy and recall with Isolation Forest, k-nearest neighbors, Median kNN, and Average kNN. The dataset used in this paper is one that was provided in a 2016 Kaggle competition and was provided by a European Bank after anonymization. The results, corroborate that the proposed method has higher accuracy and recall than other algorithms.

The purpose of this study was to investigate the effect of tax on Bank Transactions on equity, company and industry products. Due to the high level of dissatisfaction with the implementation of some financial and tax laws in the country, it is necessary to simplify the complexity of the current tax system. Therefore, simplifying the complexity of the tax system requires the amendment of some tax laws and regulations. The major issues in reforming these rules and regulations are simplifying the complexity of the current tax system, reducing tax expense and imposing a singlerate tax on Bank Transactions. This research was conducted in Tehran Stock Exchange companies. Since financial statements do not have statistical data for research variables, especially independent variables, a questionnaire was used to collect the research data. The questionnaire was designed for 60 shareholders, managers and experts selected by random sampling method. Data analysis was performed by structural equations (SEM). The results showed that the simplification of complexity in the Banking tax system, the reduction of the cost of tax on Bank Transactions and the application of single-rate taxation on Bank Transactions affect the equity, company's products, and industry output, and this effect is high in all of the above cases.

Bank fraud is one of the most threatening problems that any human society is facing due to its destructive effects. This refers to the intentional use of false information to defraud another person or organization of money or assets. The Banking industry has used law-based systems for decades to detect fraud and humanly investigate Transactions. Law-based systems include algorithms that perform various types of detection operations that are manually written by fraud experts. These systems require manual adjustment of scenarios, which challenge the implicit recognition of trading correlations that point to fraud. Given the inherent weaknesses of the law-based fraud detection approach in Banks and the limited data used on commonly supervised machine learning algorithms, there is an urgent need for new fraud detection techniques or systems that can counteract the rapid rise of fraud and money laundering. This research uses a review approach and with the aim of examining the methods of detecting Bank fraud, examines the research literature and describes the relevant results.

The purpose of the current research is to present a model for identifying taxpayers' income based on Bank Transactions. This research has succeeded in presenting a multifaceted model including causal conditions, intervenors, foundations, strategies and consequences by using the Multi Grounded Theory method (Goldkuhl and Cronholm version). By conducting semi-structured interviews with 18 executive and academic experts familiar with the concept of taxpayers' income and taxes, who were selected by theoretical sampling, 213 conceptual codes were extracted and analyzed using MAXQDA software version 10. The legal and standard requirements, opportunistic actions and limitations of interaction and access as interfering conditions, Education and culturalization, communication and technology and legal platforms as context conditions, And finally, the strategies and consequences of identifying taxpayers' income based on Bank Transactions were also introduced at three levels, including strategies and consequences at the macro level, at the level of

Fraud refers to earn wealth including property, goods and services through immoral and non-legal channels. Fraud has always been in action and experiences an increasing trend worldwide. Fraud in financial Transactions not only leads to losing huge financial resources, but also leads to reduction in trust of customers on using modern Banking systems and hence, reduction in efficiency of the systems and optimal management of financial Transactions. In recent years, by emerging new technologies of Banking industry, new means of fraud are discovered. Although a new information system carry advantages and benefits, new opportunities are made for fraudsters. The applications of fraud detection methods encompasses detection of frauds in an organization, analysis of frauds and also user/customer behavior analytics in order to predict future behavior and reduce the fraud risks. In recent decades, employing new technologies in management of Banking Transactions has risen. Banks and financial institutions inevitably migrated from traditional Banking to modern online Banking to provide effective services. Although, the use of online Banking systems improves the management of financial processes and speeds up services to customers of institutions, but some issues would also be carried. Financial frauds is one of the issues which organizations seek to prevent and reduce effects. In this paper, a novel machine learning based model is presented to detect fraud in electronic Banking Transactions using profile data of Bank customers. In the proposed method, transactional data from Banks are leveraged and a multi-layer perceptron neural network with adaptive learning rate is trained to prove the validity of a transaction and hence, improve the fraud detection in electronic Banking. The proposed method shows promising results compared with logistic regression and support vector machines.

Salvia bracteata is a permanent herb belongs to Lamiaceae family which wildely grows in some regions of Lorestan province. The aerial part of this plant was collected in postflowering stage from montains of North of Alashtar in Lorestan province. The air-dried samples were subjected to hydrodistillation using by Cleavenger apparatus for 2.5h ( in yield of 0.8%).The essential oil was analyzed by GC and GC/MS. Forty-six constituents representing 91.7% of the oil were identified. The major components of the oil were a- pinene (31.9%), myrcene(8.6%), limonene(8.1%), b-pinene(6.8%).

The aerial parts of Salvia bracteata were collected in two stages of plant growth (before flowering and full flowering) from Chenareh-marivan (Kurdistan province) in west of Iran .The essential oils were obtained by hydro-distillation method. The oils were analyzed by GC and GC/MS. The yields of essential oils were 0.22% before flowering stage and 0.28% full flowering stage. Before flowering stage 17 compounds and full flowering stage 19 compounds were characterized. In both of stages, b-caryophyllen and c-muurolene devoted the highest rates of the compounds. b-caryophyllen had a decreasing trend from before flowing to flowering so that it changes from 49.6% to 41.6% vs. c-muurolene so the rate of latter compound changed from 18.3% to 22.8%. In samples from Chenareh, Marivan, 17 constituents were common at two stages. (E)-b-ocimene was only before flowering stage and bornyl-acetate, d-elemene, b- bourbonene were found only at full flowering stage.

The ever - increasing expansion of relations and human contacts in different fields, especially in economy, has caused that monetary and Banking dealings also proportionally increase and develop. The emphasis of Islamic jurisprudence on the unlawfulness of usurious Transactions among the followers of Islam and it's undisputed reasons has raised this question for many people as to the range of the domain of this prohibition the kinds of Transactions and economic relations they can maintain.This paper tries to introduce a way for the researchers at the country's economic and Banking field in which cases they can enter usurious Transactions, and where they cannot. At the beginning of this paper the writer has tried to explicate the relevant terms in jurisprudence, law and economy.

A Bank account is a credit container created under a contract between an authorized depositor and the account holder, giving the customer the ability to deposit and withdraw money. Under UNCITRAL Model Law on Secured Transactions 2016, there are clear provisions on the creating security right against funds credited to a Bank account. According to this law, the account holder can enter into a security agreement without the intervention of the deposit-taking institution. In this case, the security right cannot be effective against the deposit-taking institution unless pursuant to an order of a court or the deposit-taking institution’ s consent. If the security agreement is registered in the Registry, it can be invoked against third parties. It is also possible to involve the Bank in the creation of the security agreement with a tripartite agreement called a control agreement, which in the latter case, the security agreement can be invoked against third parties without the need for registration. In Iranian law, although it is possible to implicitly derive the certifying to create security right against funds credited to a Bank account from Article 21 of the Law on Elimination Barriers to Competitive Production and Improvement of the Financial System of the Country, approved in 2015, which speaks of a special Bank account, but the conflict of this article with the provisions of mortgage in the Civil Code and its non-compliance with the general rules of mortgage, this implicit implication will not be able to persuade the legal community to accept the security right against funds credited to a Bank account. Therefore, in order to keep pace with developments related to collateral Transactions in the international legal system, it is appropriate to fill this legal gap by applying the provisions of the UNCITRAL Model Law.