Forensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA

The present research aims at identifying the effect of the cognitive discrepancy strategy on the fourth-stage students’ achievement in literature and texts. The researcher adopted the null hypothesis: there is no statistically significant difference at the level (0.05) between the average grades of the experimental group who study literature and texts following the discrepancies strategy, and those who follow the traditional method. A post-achievement test of (60) paragraphs was administered to (6) students as the study sample. The results showed that the experimental group who studied literature and texts with the strategy of cognitive achieved better than the control group who followed the traditional method in the post-achievement t

الخلاصة

تعد الانتخابات بمثابة الطريق المؤدي إلى الديمقراطية كونها النمط الأكثر شيوعاً لمشاركة المواطنين في الحياة السياسية للبلدان واختيار ممثليهم في المجالس التشريعية، حيث أن مطلب إجراء انتخابات حرة ونزيهة لم يعد مطلباً داخلياً فحسب بل مطلباً دولياً يصرّ المجتمع الدولي على الوفاء به وهذا يلقي على عاتق كل دولة أن تضع من الضمانات ما يكفل ممارسة هذه الانتخابات ب

لخلاصة تشغل قضايا الهوية محور اهتمام الكثير من الباحثين والدارسين في بنية المجتمعات ومستقبل الدول, وفي كثير من الدراسات التي كتبها هؤلاء كان هناك ميل نحو دراسة الهوية وعلاقتها بحركة الدول تقدما وتراجعا ,فهناك من عزا تقدم دولة ما إلى نجاح نخبها السياسية في صناعة هوية جامعة لحالة التنوع الذي يميز مجتمعها, ويمكن ان تشير الى الولايات المتحدة الامريكية كأنموذج للنجاح في هذا الاطار.وهناك من ارجع

This article discusses the peculiarities of the Arabic root, its phonemic structure, and morphological categorization. The pure appearance of the Arabic root in language categorization allows you to separate the onomatopoeic feature of inflectional structure and phonetic rules of the Arabic language by which the root is categorized. This phenomenon of meaningful consonant phonemes in the Arabic roots makes the theory of onomatopoeia practicable not just only in Arabic but also in other Semitic languages. Moreover, the first consonant of an Arabic root usually contains the word's primary, essential meaning, and the second and third lookup. Also, in this work, it is noted that the grammar of the Arabic language has many features aimed

Different Arabic and Islamic societies are free of evil instincts. Therefore, certain provisions of legitimacy came to stress the importance of the intentions of sharia to achieve the interests of all people that involve several aspects, including the five fundamental things: religion, oneself, offspring, mind and money. Almighty Allah has specified certain punishments on those who violate these things by imposing punishments on the part of the criminal to preserve souls. He imposes the penalty of theft to preserve property, the Hadd punishment for adultery to preserve the symptoms, the punishment on the drunk to preserve the mind, and the Hadd punishment for the apostate to preserve the religion. By the adherence to these punishments li

The Prophet Muhammed () is distinguished in the history of mankind by the fact that he came with a law that combined these two opposing sides, reality and ideals, a wonderful and amazing collection, and he created a wonderful composition between them, and they used together a wise comprehension to ensure the treatment of its ills, and the reform of their delusions together, and uses both Both of them are in the necessary position of the needs of life, and the contradictions and separation of this collection and the wise harness in this research from his law, may God bless him and grant him peace, which shows us this balance in the system of Islam, the most sincere representation, where it is one of the honors of morality, good appreci

abstract:

The aim of this study is to clarify the relationship between the concept of  inconsistency and the measurement of the inverse relationship of overlap and contrast. The study will address the following points:

1. Explaining the true nature of inconsistency and contrast, as understanding their relationship is essential for determining them.
2. Examining the view of the scholars regarding their significance as approaches to understanding the relationship.

• Identifying the relationship between inconsistency and contrast in terms of overlap and contrast.

The research dealt with the effectiveness of prediction and foresight in design as a phenomenon that plays a role in the recipient's engagement with the design, as it shows the interaction between the recipient and the interior space. The designer is keen to diversify his formal vocabulary in a way that secures visual values that call for aesthetic integration, as well as securing mental and kinetic behavioral understanding in the interior space.
As the designer deals with a three-dimensional space that carries many visual scenes, the designer should not leave anything from it without standing on it with study and investigation, and puts the user as a basic goal as he provides interpretive data through prediction and foresight that le

Began research of the foundations of Orientalist discourse based on force and metadata and authority, and the possibility of turning the West's view of the East as if made ​​radical changes in the structure of the West or in a relationship of power and authority between it and the east. We have adopted in our paper on the research categories of Edward Said and visions in the field of Orientalism in general, and especially his book entitled the name of this area, not forgetting, or leave the expansion to other sources, a researcher in this field, to enrich the research.

We went to Orientalism as a concept and based cognitive, and the work of the Orientalist, and the meanings of Orientalism, which suggests Balastala which was c