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The Iraqi Judicial System in Light of the Activation of the Role of the Forensic Accountant: Proposed Strategies and Methods
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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 can be a crucial element in solving financial crimes. Applying these experiences in Iraq will improve the judicial system and increase integrity and transparency. By activating this role, Iraqi judicial institutions can benefit from advanced financial analysis to combat corruption and promote justice.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Gender differences in achievements among students of the Iraqi college of medicine
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This study was conducted to test the hypothesis that the duration of time spent by the student inside the examination rooms answering the all kinds of written ex-amination questions has some kind of a positive effect on the final score he will get from that exam. And if there arc gender differences in this respect. Students and methods: Data on the final examinations of the autumn quarter was gathered on 892 examina-tions conducted at the end of this quarter , this included male participants of 566 and females of 326. Examinations were on twenty different subjects , including all of the first five years of the undergraduate students of Iraqi College of Medicine for the academic year 2002 — 2003 . The scheduled time of the examinations was

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The micronucleated erythrocytes in speeies of Iraqi fish as indieator of dilution
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The micronucleated erythrocytes in fish was used to detect water pollution by genotoxic agents. Fish belonging to different species were collected from three regions from Baghdad during three months (December/2000,January and February/2001 ).The micronucleated erythrocytes was observed in all the specimens. It was concluded that the genotoxic activity' in one region was less than in die other two regions.?

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Publication Date
Tue Feb 02 2021
Journal Name
مجلة بحوث الشرق الأوسط
Iraqi women's participation in athletics in the Arab Games from 1948 to 2017 and the results achieved.
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This study dealt with the presentation and documentation of the Iraqi women's participations in athletics in the Arab sports courses since the establishment of the Federation of Athletics in 1948 to 2017 as well as analysis of the results achieved for these participations and discuss the reasons for not participating in some of these courses and the researchers try to show the distinct role of Iraqi athletes, And their active contribution to these courses to represent the country as well as to promote the sports reality of Iraqi women compared to their Arab sisters, whose names have become a symbol of every Arab woman and therefore benefit from the experience of the Arab teams In athletics for women.

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Publication Date
Mon Jul 24 2023
Journal Name
Pollution Research
THERMODYNAMIC AND KINETIC STUDY OF ADSORPTION OF THE AZO DYE FROM AQUEOUS SOLUTION ON THE SURFACE OF IRAQI FLINT
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EM International

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Synthesis, Identification, Theoretical Study, and Effect of the New Heterocyclic System from Ciprofloxacin Derivatives on the Activity of Some Liver Enzymes
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The target of this study was to synthesize several new Ciprofloxacin drug analogs by providing a nucleophilic substitution procedure that provides new functionality at the carboxylic group location. The analogs were synthesized, designed, and characterized by 1HNMR, and FTIR. The synthetic path began from the reaction of ciprofloxacin drug with morpholine to give compound[B], ciprofloxacin derivative was linked with a variety of primary and secondary amines to give compounds[B1-B9]. The above-mentioned prepared compounds [B3 and B5] were applied to liver enzymes, and the increase in the activity of these enzymes was observed. In addition, a theoretical study was conducted to study the energies and properties of the prepared co

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the leading sector in the Iraqi economy through the interrelationships between sectors - applied research
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   Analyzing the size of the interrelationships between the main economic sectors in the Iraqi economy is an important necessity to know the impact of each sector on other economic sectors on the basis of the interrelationships and reciprocity between them, and what these relationships have achieved in terms of enhancing development and increasing the gross domestic product. To achieve the objectives of the study, we relied on mathematical (quantitative) analysis using user-product tables. Issued by the Ministry of Planning / Central Bureau of Statistics and Research (Directorate of National Accounts) for the economic sectors that make up the Iraqi economy. The study conc

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Publication Date
Tue Dec 30 2025
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Optimum design and performance analysis of a gas lift system in the carbonate reservoir of Ahdab oil field
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   Gas lift is one of the most important artificial lift methods for increasing oil production, as wells often require this method after the reservoir's energy has decreased. In this research, an optimal gas lift system is designed for five horizontal wells in the Ahdab oil field, which suffers from low production. At the same time, water cut in some of these wells reaches 66%, while the productivity index is low in others, which makes the challenges clear, and a deep analysis is needed to find an optimal system. The Pipesim program is used to design the optimal gas lift system, which contains features that facilitate the implementation of the appropriate design and provide the ability to analyze and determine the optimal design v

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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Investigation of R134a Flow Boiling Heat Transfer and Pressure Drop in the Evaporator Test Section of Refrigeration System
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This paper presents an experimental and theoretical analysis to investigate the two-phase flow boiling heat transfer coefficient and pressure drop of the refrigerant R-134a in the evaporator test section of the refrigeration system under different operating conditions. The test conditions considered are, for heat flux (13.7-36.6) kW/m2, mass flux (52-105) kg/m2.s, vapor quality (0.2-1) and saturation temperature (-15 to -3.7) ˚C. Experiments were carried out using a test rig for a 310W capacity refrigeration system, which is designed and constructed in the current work. Investigating of the experimental results has revealed that, the enhancement in local heat trans

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the effects of foreign direct investment in financial account of the balance of payments iraqi for 2003-2015
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The study aims to make an in-depth  analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology  and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,

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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Academic Boredom in the Light of some Variables of Academically Excellent Intermediate Stage Students: زهراء سعد العبودي , انتصار كمال العاني
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Academic boredom is one of the most emotional problems that arouse an individual's fatigueness and lowers his interest. This is because of the environment's low efficiency and of spending long monotonous time. This state is characterized by having lack of interest, difficulties in concentration, and the desire to leave the class.  It is considered one of the most prominent forms of boredom widespread among students and the most severe and dangerous one that has negative effects and severe psychological and social problems. The current research aims to investigate a randomly selected sample of 335 students from the first and third grades at the directorates of education (Karkh and Rusafa) who suffers from academic boredom. Similarily

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