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 to identify thecorrelation between cognitive motivation andthe trend towards the teaching profession among students of the Department of Chemistry in theFaculty of Education for Pure Sciences - Ibn al-Haytham, as well as to identify the differences in the relationship according to the variable type (male, female). The measures of cognitive motivation and the trend towards the teaching profession were applied, using pearson's correlation coefficient,t-testfor one sample, andthe t-test of two separate samples.

Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for the purpose of increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on a single hypothesis that the use of genetic engineering on corn seeds works to:increase production efficiency of seeds and savings in agricultural inputs, calculation of rationalization through the cost system on the basis of activity ABC The research reached a number of conclus

Abstract

       The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C

New ligands, N1, N4-bis (benzo[d]thiazol-2- ylcarbamothioyl) succinamide (L1) and N1, N4- bis (benzylcarbamothioyl)succinamide (L2), derived from succinyl chloride and 2-amino benzothiazole or benzylamine, respectively, have been used to prepare a set of transition metal complexes with the general formula [M2(L)Cl4], where L=L1 or L2, M = Mn(II), Ni(II), Cu(II), Cd(II), Co(II), Zn(II) or Hg(II). The synthesized compounds were characterized using various analytical techniques including TGA, 13C NMR, mass spectroscopy, 1H and Fourier-transform infrared (FTIR) spectroscopy, magnetic measurement, molar conductivity, electronic spectrum, (%M, %C, %H, %N) and atomic absorption flame (AAF) analysis. The results showed that (L1, L2) bin

Abstract. This study presents experimental and numerical investigation on the effectiveness of electrode geometry on flushing and debris removal in Electrical Discharge Drilling (EDD) process. A new electrode geometry, namely side-cut electrode, was designed and manufactured based on circular electrode geometry. Several drilling operations were performed on stainless steel 304 using rotary tubular electrodes with circular and side-cut geometries. Drilling performance was characterized by Material Removal Rate (MRR), Electrode Wear Rate (EWR), and Tool Wear Ratio (TWR). Dimensional features and surface quality of drilled holes were evaluated based on Overcut (OC), Hole Depth (HD), and Surface Roughness (SR). Three-dimensional

The formation of a Schiff-base with N2O2 donor atoms derived from the hydrazine segment and its metal complexes are reported. The Schiff-base ligand; N’-((1R,2S,4R,5S,Z)-2,4-diphenyl-3-azabicyclo[3.3.1]nonan-9-ylidene)furan-2-carbohydrazide (HL) was prepared from the reaction of furan-2-carbohydrazide with (1R, 2R, 4R, 5S)-2,4-diphenyl-3-azabicyclo[3.3.1]nonan-9-one (M1) in ethanol medium. The reaction of the title ligand with selected metal ions Cr(III), Mn(II), Ni(II), Cu(II), Zn(II) and Cd(II) gave complexes with the general formula [M(L)Cl2], (where: M = Cr(III), Mn(II), Ni(II), Cu(II), Zn(II) and Cd(II)). Spectroscopic analyses Fourier transform infrared (FT-IR), Nuclear Magnetic Resonance (NMR) Carbon-13 nuclear magnetic res

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira