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The Role of Forensic Accounting in Detecting Financial Fraud
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A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend on the purpose of the assignment may be the task of investigating the existence of fraud or quantization some economic damage.

 Fraud has spread dramatically in many companies due to depending of chartered accountant on the sample method when auditing the financial statements and Absence of his liability to detecting fraud , and here comes the importance of forensic accounting in the detection of fraud by employing a range of techniques which help in the detection of fraud. As that investigation forensic accountant objectives requires that they enjoy a range of characteristics, such as education, training and varied experience in the field of accounting, auditing and law, and communication skills - oral and written, the ability to work in a team environment. And dependent judicial accountability in their work on a variety of techniques including benford law, and audit the use of CAATs and data mining and analysis ratios.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
the challenges of accounting measurement of intangible assets of create additional value for the company and ways to address them
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   This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.

   That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Elements of the economic intelligence of the organization and its role in achieving economic growth: Applied research
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   The aim of the research is to demonstrate of the relation and the influence of the components of economic intelligence (strategic alertness, information security policy, impact policy) in achieving of economic growth (creativity, competitiveness, quality improvement). The questionnaire was used as a main tool for selected sample. Answers analyzed by using the statistical program (SPSS)  to calculate the arithmetic mean, standard deviation, weight percentage, correlation, F test, and Squared factor (R2).

 The research derived its importance from the distinguished role of information systems in the work of industrial companies, and its impact toward achieving economic growth rates in its various activities. T

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Impact of the global financial crisis on the efficiency of activity of the Iraqi Stock Market, "An Empirical Study for the period 2006-2008”
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Abstract
  financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.

the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it w

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Publication Date
Tue Jul 04 2023
Journal Name
Qalaai Zanist Scientific Journal
The Role of The Environmental Observer and The Environmental Police in Protecting the Environment in Iraqi Law
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Publication Date
Wed Jan 06 2021
Journal Name
Pierm
ULTRA-WIDEBAND FEATURING ENHANCED DELAY AND SUM ALGORITHM AND ORIENTED FOR DETECTING EARLY STAGE BREAST CANCER
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Abstract—In this study, we present the experimental results of ultra-wideband (UWB) imaging oriented for detecting small malignant breast tumors at an early stage. The technique is based on radar sensing, whereby tissues are differentiated based on the dielectric contrast between the disease and its surrounding healthy tissues. The image reconstruction algorithm referred to herein as the enhanced version of delay and sum (EDAS) algorithm is used to identify the malignant tissue in a cluttered environment and noisy data. The methods and procedures are tested using MRI-derived breast phantoms, and the results are compared with images obtained from classical DAS variant. Incorporating a new filtering technique and multiplication procedure, t

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
The Floors and transparent role in the design studios satellite channels: وسام صالح حمد
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The search (floors and transparent role in the design studios satellite channels) and presented as a study-oriented, and the research aims to identify the role of flooring transparent spaces studios satellite channels and side performative and aesthetic, and formulas design to highlight the role floors transparent spaces studios satellite channels. And highlight the importance of research, particularly in its contribution to the clarification of the concept of the relationship between transparency and performing aesthetic treatments for floors by clarifying its role in the designs of the internal spaces of the studios, as well as his contribution to the founding of the theory of looking at the base of such concepts. To achieve the object

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Strategic Command and its role in activating the Organisational performance analytical study of the views of the heads of academic departments at General Authority of groundwater.
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Abstract

The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a numb

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Publication Date
Fri Jan 01 2021
Journal Name
Annals Of Parasitology
The role of intestinal protozoa in chronic obstructive pulmonary disease exacerbation
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chronic obstructive pulmonary disease (COPD) is a common respiratory disease with episodes of exacerbation. Variable factors including infectious pathogen can predispose for this exacerbation. The aim of this study is to evaluate the role of intestinal protozoa in COPD exacerbation. A total of 56 patients with COPD were included in this study. Patients were categorized into two groups based on the frequency of exacerbation during the last 6 months: those with ≤1 exacerbation (32 patients) and those with ≥2 exacerbations (24 patients). Stool specimens from each patient were collected two times (one week interval) examined for intestinal parasite. In univariate analysis, rural residence and parasitic infection were more common among patie

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Scopus (1)
Scopus
Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences & Humanities
The Role of Human Resources Management Professionals' Skills in Information Technology
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The current research aims to measure the impact of the skills of human resources management professionals in information technology in Iraqi private banks, as the skills of human resources management professionals constitute the modern trend of banks' interest in employees with outstanding performance, and the presence of information technology in banks is a prerequisite for dealing with the huge amount of data. And converting it into information to support the decision-maker in light of a complex environment, and the field research problem was the presence of a clear lack of interest in the skills of human resource management professionals and the weak adoption of information technology, which was reflected negatively on the compet

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Role of the Clinical Pharmacist in Reducing Preventable Adverse Drug Events
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According to so many previous studies, lack of sufficient information during prescribing steps may lead to medication errors. Thus, the presence of the clinical pharmacist during routine rounding process in the ward with intervention of patient care plan may reduce the probability of adverse drug events (ADEs).This study evaluate role of the clinical pharmacists, as a member of medical team with the physician, on ADEs and report their interventions in the internal medicine unit. This study was designed to compare between two groups of patients, those receiving care from a rounding team (physician, nurse, and clinical pharmacist) (study or intervention group with 51 patient); and those receiving c

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