This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

Over application courier company (DHL) to keep the quality of service to achieve customer satisfaction the adoption of precedence delivery time - A prospective study))

Become attention to quality is a global phenomenon, and I took organizations and governments around the world attaches special attention, but we can say that quality has become the first function for many organizations, and has become a management philosophy

               The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell  Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.

The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After  a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with res

Almost all thermal systems utilize some type of heat exchanger. In a lot of cases, evaporators are important for systems like organic Rankine cycle systems. Evaporators give a share in a large portion of the capital cost, and their cost is significantly attached to their size or transfer area. Open-cell metal foams with high porosity are taken into consideration to enhance thermal performance without increase the size of heat exchangers. Numerous researchers have tried to find a representation of the temperature distribution closer to reality due to the different properties between the liquid and solid phases. Evaporation heat transfer in an annular pipe of double pipe heat exchanger (DPHEX) filled with cooper foam is investigated numerical

This study aimed to measure  the accounting conservatism  and the lemited factors which  affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.

Using the market value model (MV) To book value  ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were  preparing financial reports. And when conducting a process  of the test of the affected of the factors (The age of the

Blades of gas turbine are usually suffered from high thermal cyclic load which leads to crack initiated and then crack growth and finally failure. The high thermal cyclic load is usually coming from high temperature, high pressure, start-up, shut-down and load change. An experimental and numerical analysis was carried out on the real blade and model of blade to simulate the real condition in gas turbine. The pressure, temperature distribution, stress intensity factor and the thermal stress in model of blade have been investigated numerically using ANSYS V.17 software. The experimental works were carried out using a particular designed and manufactured rig to simulate the real condition that blade suffers from. A new cont

The human kidney is one of the most important organs in the human body; it performs many functions
and has a great impact on the work of the rest of the organs. Among the most important possible treatments is
dialysis, which works as an external artificial kidney, and several studies have worked to enhance the
mechanism of dialysate flow and improve the permeability of its membrane. This study introduces a new
numerical model based on previous research discussing the variations in the concentrations of sodium,
potassium, and urea in the extracellular area in the blood during hemodialysis. We simulated the differential
equations related to mass transfer diffusion and we developed the model in MATLAB Simu

Heat transfer process and fluid flow in a solar chimney used for natural ventilation are investigated numerically in the present work. Solar chimney was tested by selecting different positions of absorber namely: at the back side, front side, and at the middle of the air gap. CFD analysis based on finite volume method is used to predict the thermal performance, and air flow in two dimensional solar chimney under unsteady state condition, to identify the effect of different parameters such as solar radiation. Results show that a solar chimney with absorber at the middle of the air gap gives better ventilation performance. A comparison between the numerical and previous experimental results shows fair agreement.

A numerical method is developed to obtain two-dimensional velocity and pressure distribution through a cylindrical pipe with cross jet flows. The method is based on solving partial differential equations for the conservation of mass and momentum by finite difference method to convert them into algebraic equations. This well-known problem is used to introduce the basic concepts of CFD including: the finite- difference mesh, the discrete nature of the numerical solution, and the dependence of the result on the mesh refinement. Staggered grid implementation of the numerical model is used. The set of algebraic equations is solved simultaneously by “SIMPLE” algorithm to obtain velocity and pressure distribution within a pipe. In order to