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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 Jun 01 2021
Journal Name
Political Sciences Journal
AL-Takfir in the thought of Islamic movements and organizations and its social repercussions
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This is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0

https://creativecommons.org/licenses/by-nc-nd/4.0

Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis The Consistency Between The Tariff And The Exchange Rate And Their Reflection On The Trade Balance In Iraq
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       The trade balance is considered as a way to join the national economy with the world, So it is the mirror that reflect the economic center of the country and it is point to competitive ability of it, The tariff and the exchange rate perform a great role to motivate the domestic production and improve the trade balance if we direct them to achieve the same purpose. The Iraqi economic has trade balance which achieve overabundant during the years of studying because of the oil exports, while the other exports represent a small percentage it is hardly remember, and expansion in imports from other side causes exhaustion in oil revenues, and this make the trade balance in permanent

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of economic factors on the appearance of unequal costs and rationalization of operational decision: An applied research in Wasit State Company for Textile Industries
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There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Learning Style for distinguished students and their ordinary mates in the secondary stage in accordance to some variables
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The current problem is summarized in what is called the development failing experience
in comprehencing the studying materials , so the students will feel worry of repeating failure
in he future , so he would seek blind keeping on heart for the studying material bond this isbad due to the forgetting in the future , one side of thesis research problem is that there is
many contradictory researches result in relation to the learning styles which impose the
nessicity to find results lessen this contradiction . the importance of the research is
summarized in the importance of the subject under the study , in that the researcher ( as in
her knowledge ) did not find a thesrs tackling the subject of the distinguished students

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The reality and fundamentals of the poultry industry and its implications on the prices of eggs and chickens in Iraq for the period from 2000 to 2009 (analytical study)
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Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .

Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income  and level of cul

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Translating the Genre of Quran: the Challenge of translating the inimitable: Translating the Genre of Quran: the Challenge of translating the inimitable
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Abstract
The main question raised in this paper is: Is it possible to translate the ‘genre’
of Quran? And if this ‘genre’ is Quran specific, a ‘genre’ of its own, i.e. a unique one,
how can the Quranic text be translated from Arabic into English or any other
language? This question has been raising a lot of controversy among translation
theorists, linguists, philosophers and scholars of Islam and specialists in the sciences
of Arabic language let alone Quran exegetes. Scholars of the Arabic language and
scholars of Islam have argued that because of the genre of Quran is the genre of (ijaz),
translatability can never be possible. Equivalence, thus, cannot be achieved especially
if we know that so far

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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
The irony in the narrative film director Pedro Almodovar: محمد أكرم عبد الجليل
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Play a movie role now is very dangerous on a large scale, in the transfer of data in a language of thought and life -strong common understanding , tools and more permeable and effectiveness in the formation of thought and conscience of recipients. Which is an instrument of culture and knowledge , and a means of effective educational tools that aim to improve the community , also plays a prominent role in shaping society's values , and customs , and the arts , as well as used as a means of guiding , counseling and cultural enlightenment , cinema and TV gives the viewer the ability to move from one place to another by the watch and compare it to what it is , which raises the desire to improve the level , where nearly movie scenes in variou

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Publication Date
Mon Oct 01 2018
Journal Name
European Journal Of Dentistry
The anti-inflammatory effect of the platelet-rich plasma in the periodontal pocket
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ABSTRACT<p> Objective: Chronic periodontitis (CP) is a common inflammatory disease that causes destruction to the supporting tissues of the teeth. Many treatment modalities tried to stop the disease progression. Platelet-rich plasma (PRP) is one of the regenerative methods that used in adjunct to conventional periodontal treatment. The aim of this study was to evaluate the anti-inflammatory effect of PRP by monitoring the lymphocyte count before and after its application to the periodontal pocket. Materials and Methods: Twenty patients, with CP and a pocket depth equal to or deeper than 4 mm, subjected to scaling, root planing, and PRP injection into the pocket. The lymphocyte count measured before an</p> ... Show More
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Crossref (25)
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Publication Date
Thu Mar 21 2019
Journal Name
Biochemical & Cellular Archives
EVALUATION OF THE POTASSIUM AVAILABILITY IN THE SALINE SOILS USING THE THERMODYNAMIC CRITERION
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Publication Date
Thu Jun 27 2019
Journal Name
Journal Of The College Of Education For Women
The Formula of the Name (Faael) in Plural According to the Dictionary Use
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The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural

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