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The role of judicial accounting in improving the quality of financial reports
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     The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45) individuals, The adoption of the questionnaire, which included (13) paragraph, The Conclusions were extracted using descriptive statistical methods (arithmetic mean, standard deviation), ,

Reached a set of results, which was the most important increase in demand for forensic accounting services at present because of the existence of real problems between the administration and stakeholders, which require the filing of lawsuits in the competent courts, And submitted the research under these Conclusions, A number of recommendations related to the results of the analysis, including the need to raise awareness about the importance of forensic accounting and its methods and technology among professionals, academics and researchers.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
QUALITY ASSESSMENT OF INTERPRETING OBAMA'S FAREWELL SPEECH
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Interpreting  is a process adopted by a skillful and well qualified interpreter to convey orally the meaning from a source language into a target language simultaneously .In this process the interpreter has no time to think or check the exact meaning of the words, phrases and sentences. The main technique used by the interpreter is based on his/her competence .This type of translation is used in press conferences and political speeches of  high rank figures.

This paper deals with analyzing the interpretation  of Obama's farewell speech  adopted by two authentic TV Channels(Sky News and AL- Jazeera).The aim of this paper is to investigate the quality of each interpreting by adopting   Nida's (1996:164

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Publication Date
Tue Oct 24 2017
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Analysing Building Shapes Quality of Collaborative Mapping
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The very fast developments of web and data collection technologies have enabled non-experts to collect and disseminate geospatial datasets through web applications. This new type of spatial data is usually known as collaborative mapping or volunteered geographic information VGI. There are various countries around the world could benefit from collaborative mapping data because it is cost free data, easy to access and it provides more customised data. However, there is a concern about its quality because the data collectors may lack the sufficient experience and training about geospatial data production. Most previous studies which have outlined and analysed VGI quality focused on positional and linear features. The current research has been

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Publication Date
Wed Sep 11 2024
Journal Name
Lecture Notes In Civil Engineering
An Image Processing Algorithm to Address the Problem of Stains Merge on Water Sensitive Papers and Its Impact on the Evaluation of Spray Quality Indicators
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There are many techniques that can be used to estimate the spray quality traits such as the spray coverage, droplet density, droplet count, and droplet diameter. One of the most common techniques is to use water sensitive papers (WSP) as a spray collector on field conditions and analyzing them using several software. However, possible merger of some droplets could occur after they deposit on WSP, and this could affect the accuracy of the results. In this research, image processing technique was used for better estimation of the spray traits, and to overcome the problem of droplet merger. The droplets were classified as non-merged and merged droplets based on their roundness, then the merged droplets were separated based on the average non-m

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Publication Date
Sat Feb 12 2022
Journal Name
Journal Of Education College Wasit University
The Role of Picture Books in Raising Children's Understanding of English Literature and Life Science Concepts: Selected Stories by Eric Carle
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Abstract The current study is a theoretical study that aims to underline the role of picture books as a serious genre of children's literature in raising children's understanding of English literature and life concepts; especially for non-English speakers. Unfortunately, most Iraqi people have developed a social phobia of learning English since childhood. This phobia is resulted from the heavy traditional reading and writing assignments as well as hard exams. Therefore, this study suggests incorporating more interesting literary material like picture books that would bring pleasure and help in raising children's love and cognition of English Language. More significantly, it calls to replace the old curriculum with a more vital

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Publication Date
Wed Mar 01 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Value Chain Analysis as well as Programs and Performance Budget in Reducing Waste of Public Money(Applied Study)
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Programs and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Eliminate harmful side – effects of Controls System by designing Activity – Based Responsibility Accounting model
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This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi

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Publication Date
Mon Aug 25 2025
Journal Name
Al–bahith Al–a'alami
News in Brief and Their Role in Public Understanding of News Content in Iraqi Satellite TV
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News feeds are at the forefront of news forms that are close to the public's attention for their rapid news content in two directions:

  1. its speed in summarizing events in one or two sentences easy to be understood and realized.
  2. highlight the most important contents of screenings or news broadcast.

The researchers felt that the importance of these brief news compared to news broadcast, breaking news and news subtitle are still ambiguous, as well as their contents.

The researchers selected the city of Baghdad as a community to research and prepare a questionnaire form containing (11) questions.

The questionnaires were distributed to a non-relative stratified

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Knowledge, attitude & practice of pregnant women about the role of periconceptional use of folic acid in three primary health care centers in Baghdad / AL-Russafa
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Background: Folic acid (vitamin B9) is one of the important vitamins that are necessary for growth and development of the embryo and preventing the occurrence of congenital malformations which are one of the important health problems in the developing countries and the world as it has a direct effect on the affected babies, their families and the community. It affects an estimated 3% of newborns worldwide.Periconceptional supplementation with folic acid (before conception and during the first 12 weeks of pregnancy) was found to decrease many important types of these anomalies. Objectives: The aim of this study is to assess knowledge, attitude and practice of periconceptional use of folic acid in pregnant women who are attending antenatal

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
SBOA: A Novel Heuristic Optimization Algorithm
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A new human-based heuristic optimization method, named the Snooker-Based Optimization Algorithm (SBOA), is introduced in this study. The inspiration for this method is drawn from the traits of sales elites—those qualities every salesperson aspires to possess. Typically, salespersons strive to enhance their skills through autonomous learning or by seeking guidance from others. Furthermore, they engage in regular communication with customers to gain approval for their products or services. Building upon this concept, SBOA aims to find the optimal solution within a given search space, traversing all positions to obtain all possible values. To assesses the feasibility and effectiveness of SBOA in comparison to other algorithms, we conducte

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Publication Date
Thu Oct 18 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect of Attitudes in the ethics of the public job of the individual
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Attitude is an important subject that has attracted researchers and thinkers in organizational theory and organizational behavior because of its great importance in various field studies. Field evidence suggests that individuals in their daily lives or careers respond to specific events through a set of internal tendencies Internal tendencies are negative or positive and systematic. These trends tend to be invisible, not limited to certain boundaries, and involve a significant number of individuals within organizations or society.

 The research aims to identify the impact of trends in the ethics of public service workers for individuals, through a sample of (72) doctors and (60) administrative staff

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