This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

مشكلة البحث وأهمية:-

أن بناء الشخصية القادرة على التفاعل والتأثير في معطيات الحضارة ، والتقدم في مسالكها المتطورة ، بات هدفا لكل مجتمع يريد الوصول إلى مصاف الدول المتقدمة
(رسول ، 1984، ص7) وبالأخص في مجتمعنا الذي يمتلك مقومات المجتمعات المتحضرة ، فظهر الاهتمام بالدوافع التي تدفع الأفراد نحو مزيد من العطاء والإنجاز وتساعد في بناء شخصية قوية قادرة على تحقيق ما تصبو أليه من أهداف وطموحات ، ومتمتعة

Abstract

       Although the subject of biofuels industry is linked directly to the energy sector, but has links and numerous indirect effects, in particular effects on the environment and agriculture, this study (opportunities and challenges of biofuels industry and impact on the development of the agricultural sector in developing countries) a modest step to identify the industry in detail and identify the types of products and raw materials entering, then define or limit the positive and negative impacts of this industry in General and for specific products In particular, detailed, and then flip all those effects on the agricultural sector in developing countries can benef

      The article examines the definition of the verb in the form of the imperative mood (imperative) _ general information about the verb in Russian .

       A verb in Russian is one of the parts of speech that unify all parts of speech, expressing the meaning of action, movement, process in grammatical forms of time, type, mood, face and voice. The imperative mood is a grammatical feature of the verb expressed through several forms of the verb that urges someone to do things. In other words, imperative mood or (imperative) : -  one of the single meaning of the form . The form of the imperative expresses a supplicatio

The present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n

The objective of this research to analyze the effectiveness of monetary policy in achieving economic stability and growth for the period 2004-2011 ،This period of time saw a fundamental shift in monetary policy after the issuing new law the Central Bank of the full independence of the monetary authority ،This is Prompt the monetary authority to bring about a change in the philosophy and objectives and the tools used to achieve the desired  goals ،Which give them the ability to control the size of the money supply and to achieve price stability Indeed، Monetary policy has been able to achieve the golden triangle of economic stability ،Consisted of staff، exchange rate stability and low and stable general level of prices

This study was conducted to investigate the presence of Staphylococcus aureus in the red and white meat available in local markets. They were selected ten samples of red and white meat randomly (Iraq, Saudi Arabia, Turkey, and Brazil) from different markets in Baghdad, and the results of reading the nutrition facts of media indication card showed that all models confirm to the Iraqi standard quality in terms of scanning all data of the media indication card, except for the birds of Bayader, where the date of expire & production date of the product was not mentioned. Also, the results of the study showed that there is no Staphylococcus aureus in local red and white meat as well as imported.

  The national anthem is one of the most eloquent communicative discourses that the language establishes due to its deep impact on the audience and forms a broad mass base that interacts with the chanting of the national anthem. Moreover, communication is the cornerstone in building social and educational relations. From this point of view, the communicative approach studies language in the communicative context and its six important functions identified by linguist Roman Jacobson. The official UAE national anthem is considered as a model for expressing the enthusiasm of the Emirati Arab public, who is proud of their Arabism, loyalty and love of the homeland, because of the expressions that this anthem carries, urging the public to

This paper deals with the subject of demarcating as appropriate scientific techniques to rationalize consumption and to control segments of the society for the technical conduct of its handling of the product depending on the mix of elements (product and the volume of demand, Price, promotion and distribution), but inverse manner designed to adjust the working condition of balance between supply and demand and to ensure that rates continue in the marketing process properly, and therefore the research aims to shed light on some of the practices that reflect the Demarketing techniques, As well as the statement of the reality of attitudes towards the practice of those techniques through a sample survey of officials in Baghdad company for so

Co-crystals are new solid forms of drugs that could resolve more than one problem associated with drugs formulations like solubility, stability, bioavailability, mechanical and tableting properties. A preliminary theoretical study for estimating the possible bonding between the co-crystal components (paracetamol and naproxen) was performed using the ChemOffice program. The results revealed a high possibility for bonding between paracetamol and naproxen and indicated the ability of molecular mechanics study to predict the co-crystal design.

       In this work, four different methods were used for the preparation of three different ratios 1:1, 2:1, and 1:2 of paracetamol:naproxen co-crystals. The four