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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
Tue Apr 30 2019
Journal Name
Journal Of Planner And Development
The environmental impacts of reviving Hor Alsnav By the water of the river of out fall drain in the province of Dhi Qar
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The aim of this study is to explain methods to be followed for the recovery Alsnav Hor, who represents the northwest portion of the Hammar Marsh in the province of Dhi Qar, after the drought in which that happened in 2008. The study included description of the region before the drought, the description of its natural and human environments, the economic events and activities, then the study included drought throughout the region, the environmental impacts caused by drought, its impact on social reality, economic and healthy for its environment, and then reached to the problems of social and economic in the region, depending on the Field studies and documented in the specialized government departments, information analysis for the

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Conceptual Representations of the Jewish Personality in the International Cinema (Munich film as a model)
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This study deals with the intellectual representations whose intellectual systems are incarnated in the Jewish personality, which is considered one of the complex intellectual systems that has caused controversy throughout the ages because of the ambiguity due to the religious and psychological factors that were reflected directly and strongly on the intellectual structure of the Jewish community in general and the Jewish - Zionist personality in particular, in an attempt (to create new dimensions embodied by intellectual representations of a human nature embodied by what that - peaceful - religiously oppressed - psychologically and socially isolated character presents, because of the curse of the peoples of the world that was a cause fo

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The culturalization of gender action in the Iraqi theatrical address the play " Revelations as an example"
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The culturalization of gender action occupies a wide range in culture, thoughts and modern studies as well as in fine arts and the ways of expressing them.

       Theater, as one of these arts, plays roles in establishing the fundamental concepts that aims at stating the uncontrollable deed of the social community. It remains one of the most effective and suitable means to confine the uncivilized practices to overcome a certain crisis after gender and cyborg in societies.

        The research concentrates on studying the culturalization of gender action in the Iraqi theatrical address because of the effect it has on the modernizing thought in arts and theater literature. It consists of chapter one which deals w

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
The Self and the Other in the Dogmatic Discourse: The Cognitive and Emotional Structure of the Authoritarian and Destructive Personality
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The philosopher and social psychologist Erich Fromm (1900-1980), in his book "Escape from Freedom" highlighted the distinction between the "I" of the authoritarian personality and the "I" of the destructive personality based on their stance towards "the other." The former (the authoritarian self) relies on a submissive, enslaving formula, where the "I" is the master/dominator/controller/strong, while "the other" is the servant/submissive/controlled/weak, essential for perpetuating this formula. In contrast, the latter (the destructive self) relies on an annihilating, negating formula, where the "I" is existence/killer/destroyer/pe

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
(Determine the Impact of Public Relations Ethics in Strategic Decisions) Descriptive Analytical Study of a Sample of Administrative Leadership in the Ministry of Higher Education
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Role of public relations (PR) and from one community to another, depending on the different cultures of these societies in General, and different ethical values established by their practitioners in these communities organizations  , public relations in developed societies, and in  some developing countries have taken great strides to contribute to the strategic planning and decision-making, in the framework of their commitment to the values and ethical standards for practitioners, In contrast, we find that applied in Iraq still skips phase coordinate with different communication means with the aim of advertising and publicity for the organization. As a result of the limited recognition of the strategic and vital 

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
Investigation of the Electron Coefficients of (Ar, He, N2, O2) Gases in the Ionosphere
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In this study, the electron coefficients; Mean energy , Mobility and Drift velocity  of different gases  Ar, He, N2 and O2  in the  ionosphere have been calculated using BOLSIG+ program to check the solution results of Boltzmann equation results, and effect of reduced electric field (E/N) on electronic coefficients. The electric field has been specified in the limited range 1-100 Td. The gases were in the ionosphere layer at an altitude frame 50-2000 km. Furthermore, the mean energy and drift velocity steadily increased with increases in the electric field, while mobility was reduced. It turns out that there is a significant and obvious decrease in mobility as a result of inelastic collisions and in addition lit

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Publication Date
Sun Apr 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Impact beyond the knowledge when students of the Faculty of education in teaching methods
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Research aims to know the impact beyond the defined in the collection. The research community is the second school students at Baghdad University and a research sample (63) students, the number of experimental group (27) students and a control group (30) students.  The researcher was rewarded in variable lifetime for students and educational attainment and educational level of the parents and the educational level of mothers. The researcher has developed a test took the number of paragraphs (20).  A test was true after it has been submitted to the Group of arbitrators. The test was consistent with test method used and the reliability coefficient (0, 88). Either the statistical methods used by the researcher are: Pearson correla

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Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Job involvement for workers and its influence in Crystallize organizational Identification (An analytical research of the opinions of a sample of workers in the Middle East, the Iraqi Investment Bank)
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Abstract:

     The current research is aimed at analyzing the impact of the dimensions of Job involvement of all of (the enthusiasm, the Devotion, Assimilation ) in the Crystallize organizational Identification across the dimensions of (organizational loyalty, membership, similarities) and was named the Middle East, the Iraqi Investment Bank room to look as the research community of staff adopted in the bank, to be applied to a Random sample of (100) employees working in the said bank, and developed for the purposes of data collection, a questionnaire form included three axes covered (32) paragraph of the measure, which is included adopted Liekrt Quintet for the

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Realization of positive politeness strategies in language
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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The effectiveness of internal rhythm in the poetry of Ridicule with Ibin Bassam al-Bagdadi
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This study seeks to uncover the aesthetics of the internal rhythm and its effectiveness in
enriching the poetic text with the music tone at represented in the art of repetition and the
permit and recycling division and put back on the chest and the naturalization interview and
counterpoint.
And try to stand on the impact of internal rhythm to highlight the meaning of spelling and
irony with poet Ibn Bassam Al-Bagdadi and have a close look at the literary and
psychological motivations that led the poet to employ these colors in his ridicule and the
extent of its contribution to intensify the poetic alphabetic flush.
And deepening the meanings and provide poetic text in different aesthetics, there is no doubt
tha

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