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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 Jan 02 2012
Journal Name
Journal Of Biotechnology Research Center
The Prophylactic Role of Lipopolysaccharide of Pseudomonas aeruginosa Against Corneal Infection
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Publication Date
Mon Jun 12 2023
Journal Name
Agbioforum
Assessing the Impacts of Consumer Awareness on Consumer Purchase Intention with Moderating Role of Product Label: Evidence from Consumers of Iraqi Manufacturing Firms
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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The Image of the man in the series "The Cart and the Rain" by the storyteller (Badia Amin): The Image of the man in the series "The Cart and the Rain" by the storyteller (Badia Amin)
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Abstract:

The research aims to monitor the image of the man in the group (The Cart and the Rain) by the storyteller (Badiaa Amin); With the aim of highlighting an aspect of feminist writing, especially with regard to the relationship of women to men, and determining the form adopted by the storyteller in drawing the features of men.

The research used the descriptive-analytical method in the space of its textual formation, which aims to stand on the text and deconstruct its narrative significance. To provide a comprehensive picture of it.

Three images of the man appeared in the group's stories, represented by (the authoritarian, the negative, and the positive), and the image of the authoritarian ma

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of statement of cash flow in forecasting in the global financial crisis 2008: An analytical study for The American Company (Freddie Mac)
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On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The role of intellectual capital in promoting financial performance an applied study on a sample of the companies listed in Iraq stock exchange
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The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:

  1. Did the intellectual capital value specific financial and

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The Difficulties of Teaching Political Science Research Methods: A Comparative Study between Western and Arab Universities
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This research aims to identify the reality of teaching political science research methods curriculum, to observe practices, and differences in teaching and learning between the Arab and Western universities. Moreover, it focuses on the difficulties that face students' acquisition of the course skills. The research uses the course model of some Western and Arab universities as case study.

This research shows that the curriculum do not reach yet the final form as other political science curriculums, and its upcoming changes will reflect the needs of stakeholders. The best method to teach this curriculum is to use applied learning in groups, learning by doing, and finally problem-based learning approach. Using optimal assessment deep

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Publication Date
Fri Sep 04 2015
Journal Name
International Journal Of Academic Research In Progressive Education And Development
The Influence of Three Teaching Methods on Undergraduate Physics Students' Group Work Skill
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The purpose of this study is to compare the influence of three teaching methods, as represented by problem-based learning (PBL), the PBL with lecture method, and the conventional teaching on undergraduate physics students' group work skills among bachelor’s degree physics students. In this study, the pre- and post-test were done and the instruments were administered to the students for data collection. The actual sample size comprises of 122 students, who were selected randomly from the physics department, college of education in iraq. Overall, the statistical results rejected null hypothesis of this study. Thus, using the PBL without or with lecture method enhances the skills of the group work among the bachelor’s degree physics studen

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Publication Date
Mon Apr 15 2013
Journal Name
Eng. & Tech. Journal,
Assessment the Impact of Different Hydrated Lime Addition Methods on Fatigue Life Characteristic
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The purpose of this study is to evaluate the effect of hydrated lime addition methods as filler replacement on fatigue performance of Hot Mix Asphalt (HMA). Three types of addition methods of hydrated lime were introduced namely dry HL on dry aggregate and saturated surface aggregate above 3% and slurry HL on dry aggregate, ordinary Lime stone powder was reduced by three HL percentage (1.0, 2.0 and 3.0 %). The effect of different methods were investigated on the fatigue properties of HMA using, third-point flexural fatigue bending Test. Pneumatic Repeated Load System (PRLS) was carried out to establish the effect of hydrated lime on the fatigue failure criteria and to select the proper hydrated lime application methods on fatigue behavior o

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Publication Date
Sun Apr 16 2023
Journal Name
Iraqi Journal For Computer Science And Mathematics
Some Methods to Estimate the Parameters of Generalized Exponential Rayleigh Model by Simulation
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This paper shews how to estimate the parameter of generalized exponential Rayleigh (GER) distribution by three estimation methods. The first one is maximum likelihood estimator method the second one is moment employing estimation method (MEM), the third one is rank set sampling estimator method (RSSEM)The simulation technique is used for all these estimation methods to find the parameters for generalized exponential Rayleigh distribution. Finally using the mean squares error criterion to compare between these estimation methods to find which of these methods are best to the others

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Physics: Conference Series
Using Spatial Analysis Methods to Evaluate the Soil Contamination of Baghdad City, Iraq
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Abstract<p>The current study aims to identify soil pollutants from heavy metals The study utilized 40 topsoil (5 cm) samples, which adapted and divided into seven regions lies in Baghdad governorate, included (Al-Husainya,(Hs) Al-Doura (Do), Sharie Al-Matar (SM), Al-Waziria (Wz), Nharawan (Nh), Abu Ghraib (Abu) and Al-Mahmoodyia (Mh)). Spatial distribution maps of Nickel (Ni), Manganese (Mn), Lead (Pb) and Zinc (Zn) were created for Baghdad city using Geographic Information Systems (GIS). The concentrations of four heavy metals in the soil of different area of Baghdad were measured and observed using XRF instrument. The result found highest values of Pb and Zn at the middle of the Baghdad in (Wz</p> ... Show More
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