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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
Sun Mar 06 2022
Journal Name
Al–bahith Al–a'alami
The Use of Social Networking sites in the Marketing of Values Analytical : Study of the Official Pages of the Ministry of Culture, Tourism and Antiquities and the Ministry of Labor and Social Affairs on Facebook
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The social networking sites have brought about fundamental changes and a qualitative shift in the marketing industry and its strategies. The Iraqi ministries have used this site i.e. Facebook to spread and disseminate values in order to consolidate it in Iraqi society which has witnessed many changes in all aspects of life.

   The researcher studies the pages of both ministries to know the values contained in the publications of the pages of these two ministries, the quality of grooming as well as the forms in which these values are marketed.

     The researcher uses a survey method and content analysis for the publications of these two pages during the study period starting from January 1, 2

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Publication Date
Mon Mar 15 2021
Journal Name
Energies
Intensifying the Charging Response of a Phase-Change Material with Twisted Fin Arrays in a Shell-And-Tube Storage System
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A twisted-fin array as an innovative structure for intensifying the charging response of a phase-change material (PCM) within a shell-and-tube storage system is introduced in this work. A three-dimensional model describing the thermal management with charging phase change process in PCM was developed and numerically analyzed by the enthalpy-porosity method using commercial CFD software. Efficacy of the proposed structure of fins for performing better heat communication between the active heating surface and the adjacent layers of PCM was verified via comparing with conventional longitudinal fins within the same design limitations of fin material and volume usage. Optimization of the fin geometric parameters including the pitch, numb

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Evaluating the Fibroblast Growth Factor-23 and Phosphate in Iraqi Patients with Acromegaly
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Fibroblast growth factors-23 (FGF-23) are a class of cell signaling proteins produced by macrophages. They have a range of roles, but they play a particularly important role in the development of animal cells, where they are essential for appropriate growth. Phosphate, which is found in the body as both organic and mineral phosphate, plays crucial roles in cell structure, communication, and metabolism. Most phosphate in the body resides in bone, teeth, and inside cells, with less than 1% circulating in serum. The aim of the study is to evaluate the levels of the Fibroblast Growth Factors-23 and phosphate and receiver operating characteristic (ROC) in acromegaly patients against healthy control. A case control study Fibroblast Growth Fact

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Popular naming for goods and materials in the Iraqi slang "A Semantic Study"
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The current research is concerned with the prices of Goods and materials in the Iraqi slang a descriptive, lexicographic , and semantic study expressing the meanings of these names and their positions , as well as expressing the imaginations of Human mind , the popular mind in describing these goods with evaluating them besides the semantic of each word accordingly
The current research is divided into two parts , the first part is consisted of Vocalizations" words" That are arisen through cognitive naming that concentrate on the mental imaginations for the most important and sensitive such as colors , taste , shapes and forms impacts of Goods and materials according to users' ' taste for those words , on other hand, the second part of

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Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Advertisement content in the Iraqi satellite channels and their commitment to advertisement ethics.
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The problem of the study is to monitor the content presented in the Iraqi satellite channels to identify the nature of the ideas contained in these ads and to identify the values ​​carried by the creative strategies and ad campaigns that use. Where the satellite is one of the most important technological developments in the field of communications in the nineties and the ads in various forms and functions one of the contents provided by satellite channels where these channels are keen to direct their messages in particular and communication, in general, to address a certain audience and convince and influence in order to achieve certain purposes of the source Or the body from which it originates, especially those that result in an in

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Publication Date
Sun Jun 23 2019
Journal Name
Journal Of The College Of Basic Education
Viscometric and Activation energy study of PEG 6000 in water, and solution of DMSO with water at 298.15 k, 308.15, 318.‏
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Publication Date
Sun May 15 2022
Journal Name
Bionatura
Survey the Microbial Load in the Tigris River in South of Baghdad City and Some of the Physiochemical Parameters
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This study included an analysis of three stations (Al Dora, Al Za'franiya, and Arab Ejbur) chosen to study the Physiochemical and microorganism (Fungi and Bacteria) loud of the Tigris River in the southern section of Baghdad city. The result of this research shows that the highest temperature recorded in summer in Al Za'franiya was 37Co, while the lowest temperature recorded in winter in Al Dora was 9Co. and the value of pH recorded the highest in summer it was 7.9 in Arab Ejbur, and the lowest value was in winter 7.1 in Al Dora regions, While Total Organic Carbon (TOC) shows the highest values found in the summer was 6.7 Mg L-1in Al Za'franiya Samples, and the lowest values were 2.0 Mg L-1in Arab Ejbur during the winter. The more f

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Publication Date
Thu Dec 01 2011
Journal Name
Engineering Analysis With Boundary Elements
Numerical solution of two-dimensional mixed problems with variable coefficients by the boundary-domain integral and integro-differential equation methods
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Publication Date
Wed Dec 01 2021
Journal Name
International Medical Journal
Knowledge and Attitude of Iraqi Dentists towards the Use of Cone Beam Computed Tomography in Endodontics: A Questionnaire Study
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Objective: The aim of this study was to assess the knowledge and attitude of Iraqi dentists towards cone beam computed tomography (CBCT) applications in endodontics by using an online survey. Materials and Methods: A questionnaire, consisting of 31 questions, targeted general dental practitioners and specialists in different dental specialities. A total of 306 participants were included. Data were assessed according to the frequency of distribution and the chi-square test was applied to analyse the difference in responses between two independent groups. Results: Among the participants 63.4% were using digital radiography in their daily practice, and 84% had awareness about CBCT's uses, with higher statistically significant responses among e

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of actuarial experience and acceptance of individual life insurance: A case study in the Iraqi General Insurance Company
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This research seeks through the adoption of two basic variables, where he considered the actuarial experience as an independent variable, while the process of accepting the risk and dimensions related to it is a dependent variable, the research was adopted to present the data achieved by the company during the life insurance business during the adoption of actuarial experience at the beginning of its work where Adoption of the historical method in the analysis of those data to prove the researcher's opinion, through the analysis of data (5 years) for the first period, which extends between (1975-1979), the period during which the company adopted the actuarial experience at the time, also taken data for the same dimensions related to the

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