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

Women issues occupy an important place in international and development projects and programs. This is one of the goals of 21 Century announced during universal summit conference in 2000. The goals are : teaching children, reducing the average of the dead, in addition to the main goal which is reducing the poor level in 2015.
The increasing number of countries that adopt democratic policies, economic freedom and openness lead to heighten and develop the role of women in different ways. As a result, many feminism journals have appeared. Since journals help people to make decisions about public issues as well as acquiring new knowledge, it stimulates women to make decisions.
Feminism journalism takes a new trend. It has become specia

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

The printing designer's creative thinking is a deliberate  mental process based on specific skills that stimulate the motivation of  the student to learn and call for  new information for the investigation and research to discover the problems and attitudes and through reformulating the experience in new patterns depending on the active imagination and the flexible scientific thinking through providing the largest number possible  of various unfamiliar  printing design models, and testing their suitability and then readjusting the results with the availability of  suitable educational, learning and academic atmosphere.

The designer's creative thinking depends on main skills. Fluency skill is to put t

In the era of the digital economy, public organizations need to consolidation the capabilities of entrepreneurial alertness to reduce the risks of sudden transformations and changes, and to find effective mechanisms to discover and invest in environmental opportunities proactively, as this concern has become a knowledge gap in public sector institutions, the current research aims to identify the role of digital competence in influencing on entrepreneurial alertness in the Central Bank of Iraq (CBI), the descriptive analytical approach was used as a research method to describe and analyze the main research variables. digital competence as an explanatory variable includes three dimensions: digital infrastructure, digital integration, and d

The research problem is that the traditional methods of internal auditing are somewhat heavy with long and rigid procedures for the members of the audit process team, especially in light of the current developments that are reflected in the business environment and internal audit reports, so it is necessary to reconsider the traditional internal audit work method and assess the extent of its development by agile methods to reduce the time of the audit process on the activities and elements that add value and direct the effort and time to the activities and elements that add value to the work of the economic unit and the report of the internal auditor.

The research aims to study the possibility of applying agile internal auditing

This research studies the effectiveness of the symbol in the Iraqi monodrama texts. The methodological framework is devoted to the research problem and the need for conducting it, its importance, the purpose of research, and the definition of the most important terms. The research problem dealt with the concept of the effectiveness of the symbol, the monodrama, and the working levels of the symbol in the monodrama texts of the author, in addition to the disclosure of the artistic vision embodied by the playwright in the use of the symbol within the literary product, as well as the development of the creative process. The research problem was defined by the following question: How effective is the symbol in the Iraqi Monodrama texts?
T

Transforming the common normal distribution through the generated Kummer Beta model to the Kummer Beta Generalized Normal Distribution (KBGND) had been achieved. Then, estimating the distribution parameters and hazard function using the MLE method, and improving these estimations by employing the genetic algorithm. Simulation is used by assuming a number of models and different sample sizes. The main finding was that the common maximum likelihood (MLE) method is the best in estimating the parameters of the Kummer Beta Generalized Normal Distribution (KBGND) compared to the common maximum likelihood according to Mean Squares Error (MSE) and Mean squares Error Integral (IMSE) criteria in estimating the hazard function. While the pr