The research aims to shed light on the importance of forensic accounting and its role in winning compensation claims against the company because of the ability of the forensic accountant (the judicial expert) to interpret and analyze the data. The research community represents the insurance companies in Iraq. The research sample was represented by the National Insurance Company. Coverage of the theoretical and deductive approach in covering the practical side, based on the financial records of the National Insurance Company for years of research.One of the most important conclusions reached by the researchers was that forensic accounting has a role

This paper examines the impact of the organizational culture prevailing at the university center, Ali KafiTindouf, on the quality of the educational service provided by the university center Ali KafiTindouf from the point of view of the teachers of the center. The questionnaire method was used to determine the effect between the variables studied, by the distribution of 33 questionnaires on a random sample of the study community.

The study found that the organizational culture prevailing at the university center of Ali KafiTindouf contributed to reaching higher levels in the awareness and quality of the educational service provided by the teachers of the center.<

The talk about the relationship between the media and industrialists can be the core of a bigger and deeper subject which is the role of these means in increasing sales : First, increasing the customer’s awareness of the importance of goods and the result of the promotion of products. Secondly, increasing investments which do require continuous studies and deep research in order to understand the constantly changing market conditions, and the public’s taste. In this research, we try to find out how industrialists see the role of media in the promotion of products in Iraq today, and how it develops in the future.

There was a reluctance of the industrialists to advertise in the local media, also industrialists see the role of t

This study is concerned with the effect of adding two kinds of ceramic materials on the mechanical properties of (Al-7%Si- 0.3%Mg) alloy, which are zirconia with particle size (20μm > P.S ≥ 0.1μm) and alumina with particle size (20μm > P.S ≥ 0.1μm) and adding them to the alloy with weight ratios (0.2, 0.4, 0.6, 0.8 and 1%). Stirring casting method has been used to make composite material by using vortex technique which is used to pull the particles to inside the melted metals and distributed them homogenously.

After that solution treatment was done to the samples at (520ºC) and artificial ageing at (170ºC) in different times, it has been noticed that the values of hardness is increased with the aging time of the o

Abstract The aim of this study is to identify the role played by the university in reinforcing the culture of voluntary work in college students and sequencing these roles according to their priority. To achieve this aim, the researcher used the descriptive approach. After being informed of the literature background and of the previous studies related to the core aim of this recent study, the researcher has built up a questionnaire of (20) items investigating the role of university in reinforcing the culture of voluntary work in the college students. The standardized features of the questionnaire have been checked for the purpose of the questionnaire validity (virtual and constructive validity) and stability (reconstruction and Cronbach's A

إن موضوع الشرق الأوسط بشكل عام اتخذ أهمية كبيرة في الكتابات والمؤلفات التي صدرت منذ بداية النصف الأول من عقد التسعينات من القرن المنصرم مع بدايات مشاريع السلام التي أعقبت انهيار الاتحاد السوفيتي وتغير الخارطة السياسية والاقتصادية والايديولوجية للعالم .وعلى الرغم ان المصطلح ليس بجديد الا ان تعابير المصطلح وددلالاته تتغير مع تغير موازين القوى واتجاهات المصالح. إذ انتقل من مصطلح جغرافي الى

Introduction and Aim: Diabetes mellitus patients almost always struggle with a metabolic condition known as chronic hyperglycemia. According to the World Health Organization, osteoporosis is a progressive systemic skeletal disorder that is characterized by decreasing bone mass and microstructural breakdown of bone tissue that increases susceptibility to fracture and increased risk of breaking a bone. Here, we aimed to compare the levels of CatK and total oxidative state in patients with diabetes and osteoporosis among the female Iraqi population and study the possible relationship between them. Materials and Methods: This study included 40 females with diabetes (Group G1), 40 with diabetes and osteoporosis (Group G2) and 40 normal healthy f