The purpose of this research is to identify types of forgery and deception in manuscripts with a view to enhancing researchers’ insight and sense of recognition concerning manuscripts, helping towards the creation of an appropriate basis for textological studies.The methodology adopted in this research is initially library- based in order to examine previous researches; then we switch to a field-work method for identifying documented examples of forgery and fraudulence.According to the data collected, forgery and fraudulence in manuscripts can be divided into three categories: complete book- forging (ketab-sazi); forgery and fraudulence in the content of the text; and forgery and fraudulence in the physical elements of the manuscript. Methods of forgery and fraudulence in each of these categories differ depending on the kind of the manuscript (either normal non-illustrated texts or artistic ones).Book counterfeiting is often executed by educated people, well acquainted with manuscripts, committing this unethical act for either monitory or non-monitory gains.Our findings indicate that forgery and fraudulence in the physical elements of manuscripts is committed by different individuals, normally executed a long time after the making of the manuscript. Therefore, the frequency of this kind of forgery is more common. Forgery and fraudulence in the colophon of manuscripts, especially change of the copying date (thus, making it appear older) is more widespread.

Bankruptcy is a legal institution (entity) that Commercial Code has dealt with in Articles 412 to 575. Fraudulent bankruptcy is a crime against property that trader will be punished _if committed_ under Article 670 of Penal Code of Islamic Republic of Iran 1392. This crime has been criminalized in Commercial Bill through Article 1208. Determination of its elements, relevance of fraudulent bankruptcy and fraud, requirement of issuance or non-issuance of suspension order from criminal court to establish suspension of payments or establishing whether he is a trader or not, are the points that are not theoretically and practically matters of consensus that will be discussed in this article.

The issue of fraudulence in the law and its effects, both in domestic law and in private international law, is one of the challenging issues, and due to the silence of the legislator, there are various points of view about it. One of the points of view about the invalidity of the fraudulent act is the result of the lack of the order of the intended effects on it, and to prove his point of view, he has cited the theory of the illegitimate direction, which has been reflected in Articles 217 and 218 of the Civil Code. Investigating these two articles, especially about their jurisprudential base and comparing and matching them with the issue of fraudulence, this article has concluded that, firstly, due to the basic conceptual and factual differences between "illegitimate direction" and "fraudulence against Law", logically, these two articles cannot be cited to discover the decree of fraudulence. Secondly, even if a reference is considered, neither the point of view of nullity of the fraudulent act nor other points of view can be used from these two articles. However, the new point of view of "the suspension of the fraudulent act" is used in these two articles.

Widespread use of financial payment services besides the increased volume of financial transfers carried out in banking systems, have resulted in an important growing trend of automatic fraud detection. In this regard, an intelligent system is needed that can determine the fraudulence or genuineness of a financial transaction in real-time, unquestionably with an acceptable precision using the different transaction features. In order to gain the benefits of the system, a deep learning algorithm is described and proposed in this paper. The performance of the proposed algorithm is evaluated using a set of real-world financial transactions, which is known as the standard dataset in the literature. Then, the proposed algorithm is compared with k-nearest neighbors and support vector machine algorithms using different metrics such as accuracy, precision, F-measure, sensitivity, and precision-recall curve. The computational results confirmed the efficiency of the proposed algorithm on the standard dataset with 96% accuracy and 98% precision.

The unseen news of the prophets is one of the most widely used concepts in the Holy Qur'an and the Old Testament. Examples of this veiled news are covered in the events of three areas: the pre-prophet era, the prophet's age, and future events, and have important functions in the two religious traditions of Islam and Judaism. The main focus of the article is to study these functions in the Qur'an and the Old Testament. The researchers have compiled and put forth the results of their comparative study of the two books. According to them, the unseen news can have two common and specific functions and both are either a means of guidance or fraudulence. The common guiding functions are also regulated under the headings of individual-social, giving glad-warning news, positive-guiding, worldly-otherworldly. The seductive functions include cases where one intends to deceive and enchant others and ultimately gain wealth and power. The role of unseen news in the realm of government and miracles has been considered as exclusive function of such news.

The unseen news of the prophets is one of the most widely used concepts in the Holy Qur'an and the Old Testament. Examples of this veiled news are covered in the events of three areas: the pre-prophet era, the prophet's age, and future events, and have important functions in the two religious traditions of Islam and Judaism. The main focus of the article is to study these functions in the Qur'an and the Old Testament. The researchers have compiled and put forth the results of their comparative study of the two books. According to them, the unseen news can have two common and specific functions and both are either a means of guidance or fraudulence. The common guiding functions are also regulated under the headings of individual-social, giving glad-warning news, positive-guiding, worldly-otherworldly. The seductive functions include cases where one intends to deceive and enchant others and ultimately gain wealth and power. The role of unseen news in the realm of government and miracles has been considered as exclusive function of such news.

A reading (qarā’at) of Sūrat al-‘Aṣr, which is in contrast to the credible readings of the Holy Qur'an, is ascribed to Amīr al-Mu’minīn (A.S.). Since it contains additions to the Sūrat al-‘Aṣr, its acceptance means omitting some parts of the Holy Qur'an. Examining the sanads of the two traditions that ascribe this reading to Imam ‘Alī (A.S.) indicates that these traditions are among the āḥād traditions (those transmitted by a single narrator), that except for an unknown narrator, no one else has transmitted it. Abū Isḥāq Sabī‘ī is the only person who has related the tradition from that narrator. As for Abū Isḥāq's narrations, the biographers and tradition experts have raised objections to them because of their nonconformity to the samā‘ (hearing), taḥdīth (transmission of ḥadīth), as well as his fraudulence. In addition, toward the end of his life, Abū Isḥāq suffered dementia and the aforementioned reading has also been transmitted in disagreement, to the extent that this disturbance and the disruption in its sanad invalidate its acceptance. 

Objective: Financial statements are of substantial significance to investors and other players in financial markets. Yet, these statements are sometimes misinforming and misleading. Thus, a potentially intricate issue for financial decision-makers is the prediction and detection of fraudulent financial statements. Method: This research investigates the relationship between earnings management and fraudulent financial statements in Firms, listed in Tehran Stock Exchange in order to help identify fraudulent financial statements in the time interval from 2009 to 2016. In other words, the objective of this study is to evaluate the ability of the popular discretionary accrual models to detect fraudulent financial statements. For this mission, 189 companies (21 fraudulent companies and 168 non-fraudulent) are selected as the research sample. The data mining methods employed in this research are Decision Trees (REPTree), Artificial Neural Networks (ANNs), and Bayesian Networks. We evaluate the ability of 7 measures derived from the extant discretionary accruals models to detect the existence of fraudulence. Results: The obtained results indicate that among all data mining methods, the Decision Trees method and among all accruals models, the Modified Jones model with book-to-market ratio have the greatest relationship with fraudulent financial statements.