Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.
A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend
... Show MoreThe main purpose of the present research is to identify emotional intelligence for college students and its relation to gender (male-female) , and to identify shyness for college students and its relation to gender(male-female)and to identify the relationship between emotional intelligence and shyness. The sample of the present research consisted of (200) college students , (100)male students and (100)female students randomly selected. scale for measuring emotional intelligence as prepared consists of (46) items according to Golmans theory distributed into five subscales and these are : (self-awareness , emotion management, motivation, sympathy and social skills) and Alobaidi shyness scale is used to assess shyness and it consist
... Show MoreOn of the psychological disorders that the human encounters is guilty conscience, this feeling is negative and affects on the individual and on those around him and harms the psychological health of the individual.
since the university students slice is one of the important slices in the community which the country dependes on their abilities , their energies and their faculties in the construction and development, the university professors and specialists in the field of education and psychology who are around them should help them in achieving psychological balance and adjustment with themselves and with others, the following research objectives have been set :
... Show Moreهدف البحث الحالي قياس كشف الذات والأرتياح النفسي لدى طلبة الجامعة والموازنة بين الذكور والأناث في هذين المتغيرين فضلاً عن كشف العلاقة الإرتباطية بينهما، أستخدمت الباحثة المنهج الوصفي الإرتباطي بلغت عينة الدراسة (200) طالبًا وطالبة تم أختيارهم بالطريقة العشوائية الطبقية من مجتمع البحث من طلبة جامعة بغداد/ كلية الزراعة وكلية التربية الرياضية، أستخدمت الباحثة مقياسين أحدهما لكشف الذات والأخر للأرتياح النفسي (
... Show MoreSelf-Assertion is the individual ability to express any emotion well, except the anxiety. The decrease of the individuals asserting behavior makes them face many difficulties that prevent their social adjustment. Moreover it reflexes many negative behavioral and physical cases. The individual, who fails to express his or her negative feelings in required situations, feels with dissatisfaction, loneliness, depression, anxiety, social anxiety, conflict, and psychological disorder.
Accordingly, the importance of this study is represented in studying the self-assertion and studying the university students who reflect the strength of society.
The following are the two aims of the study:
1. Construct an asserting behavior scale.
2.
It is certain that thepsychologicalunity, is awidespread status among individuals of the human race, to the extent that it became -in fact- the unlimited presenttruth in our daily lives,in all cases it found in all stages of life, which is generally considered
an essential access to understand all the psychological phenomena, and that any defects or problems that could hinder the individual from achieving its natural social interaction, may lead him to enter the circle of social and psychological disorders, if not find a proper guidance and understanding his needs and problems,naturally , if we want to give the employee a safe environment so he can be psychological and socially a
... Show MoreThe study aimed to measure the phsycological tolerance and self-efficacy among the students of Baghdad university and knon the significant differences in psychological tolerance and self-efficacy according to the variables (Gender-Specialization)and the interaction between themas well as the study aimed to identify the strength and direction of the relationship between psychological tolerance and self-efficacy of the study sampleincluded asample of the current study(370) students from grades four ,the researcher used the measure of psychological tolerance and self-efficacy prepared by the researcher ,and the results showed that college students Generally have adegree of psychological tolerance and that there are statistically sig
... Show MoreAbstract
The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American milit
... Show MoreThe current research aims at identifying the level of violence against women and relationship with psychological pain according to social status . To achieve the aims of the study a sample has been chosen to be (200) employers distributed to five colleges at Baghdad university. The violence scale which consists of (23) items in its final from , and the psychological pain scale which consists of (30) items in its final form and extracted validity and reliability of the scale the findings of the study include the following :-
- The employers of Baghdad university don’t have any violence.
- The employers of Baghdad university don’t have any psychological pain .