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

Carbon nanoparticles are prepared by sonication using carbon black powder. The surface morphology of carbon black (CB) and carbon nanoparticles (CNPs) is investigated using scanning electron microscopy (SEM). The particles size ranges from 100 nm to 400 nm for CB and from 10 nm to 100 nm for CNPs. CNPs and CB are mixed with silicon glue of different ratios of 0.025, 0.2, 0.05, and 0.1 to synthesis films. The optical properties of the prepared films are investigated through reflectance and absorbance analyses. The ratio of 0.05 for CNPs and CB is the best for solar paint because of its higher solar water heater efficiency and is then added to the silicon glue . Temperature of cold water and temperature of hot water in storage tank were ta

The use of real-time machine learning to optimize passport control procedures at airports can greatly improve both the efficiency and security of the processes. To automate and optimize these procedures, AI algorithms such as character recognition, facial recognition, predictive algorithms and automatic data processing can be implemented. The proposed method is to use the R-CNN object detection model to detect passport objects in real-time images collected by passport control cameras. This paper describes the step-by-step process of the proposed approach, which includes pre-processing, training and testing the R-CNN model, integrating it into the passport control system, and evaluating its accuracy and speed for efficient passenger flow

The Isolated Combustion and Diluted Expansion (ICADE) internal combustion engine cycle combines the advantages of constant volume combustion of the Otto cycle with the high compression ratio of the Diesel cycle.   This work studies the effect of isolated air mass (charge stratification) on the efficiency of the cycle; the analysis shows that the decrease of isolated air mass will increase the efficiency of the cycle and the large dilution air mass will quench all NO_x forming reactions and reduce unburned hydrocarbons. Furthermore, the effect of Fuel / Air ratio on the efficiency shows that the increase of Fuel / Air ratio will increase efficiency of the cycle.

This study focused on the role and importance of alkaloid compounds in Punica granatum peels which is one of many wide distribution medicinal fruits. Two kinds of pathogenic fungi were isolated from patients in Baghdad to be tested, also a type of extracts was prepared, alkaloids were isolated and partially purified and detected by two ways, a classic depended technique also used for determine these alkaloids, results showed an observed differences among extracts or treatments towards the fungi samples. So this study was one of the scientific applications to find natural alternative compounds that inhibit the growth of several pathogenic organisms that cause dangers and harms for human health.

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

Image compression is a serious issue in computer storage and transmission,  that simply makes efficient use of redundancy embedded within an image itself; in addition, it may exploit human vision or perception limitations to reduce the imperceivable information Polynomial coding is a modern image compression technique based on modelling concept to remove the spatial redundancy embedded within the image effectively that composed of two parts, the  mathematical model and the residual. In this paper, two stages proposed technqies adopted, that starts by utilizing the lossy predictor model along with multiresolution base and thresholding techniques corresponding to first stage. Latter by incorporating the near lossless com

      This research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office,  in light of it, it has design  world evaluation list, and a sample was chosen  from the nursing personnel in  given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via  actual checking and personal interviews, a number of statistical means were used to manipulate t