MA Mahde, HAA Kadhim, HN Tarish…, Pakistan Heart Journal, 2023 - Cited by 4

                 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

يعد العلاج الحركي من الوسائل العلاجية التأهيلية من الوسائل المهمة الامنة  لأنها تؤمن على حياة الانسان بكافة شؤونه وتعد التمرينات التأهيلية اسلوبا فعالاً وطبيعياً لا تعرض المريض الى مضاعفات على وظائف الجسم الاخرى لأنها خالية من اي دواء كيمياوي ضار ، كما استخدمت تقنيات حديثة في العلاج الطبيعي بشكل واسع معد حسب اسس علمية منها تمرينات (Core)  التي تساعد في تخفيف الالام بالانزلاق الغضروفي للفقرة الرابعة والخا

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Samarium ions (Sm +3), a rare-earth element, have a significant optical emission within the visible spectrum. PMMA samples, mixed with different ratios of SmCl3.6H2O, were prepared via the casting method. The composite was tested using UV-visible, photoluminescence and thermogravimetric analysis (TGA). The FTIR spectrometry of PMMA samples showed some changes, including variation in band intensity, location, and width. Mixed with samarium decreases the intensity of the CO and CH2 stretching bands and band position. A new band appeared corresponding to ionic bonds between samarium cations with negative branches in the polymer. These variations indicate complex links between the Sm +3 ion and oxygen in the ether group. The optical absorption

At a temperature of 300 K, a prepared thin film of Ag doped with different ratios of CdO (0.1, 0.3, 0.5) % were observed using pulse laser deposition (PLD). The laser, an Nd:YAG in ?=1064 nm, used a pulse, constant energy of 600 mJ ,with a repetition rate of 6 Hz and 400 pulses. The effect of CdO on the structural and optical properties of these films was studied. The structural tests showed that these films are of a polycrystalline structure with a preferred orientation in the (002) direction for Ag. The grain size is positively correlated with the concentration of CdO. The optical properties of the Ag :CdO thin film we observed included transmittance, absorption coefficient, and the energy gap in the wavelength range of 300-1100

Iraqi oil crudes have some of the physical and chemical characteristics that distinguish it from other types of oil crudes in the world. Some of these features such us molecular composition, rheological, viscosity and emulsions are studied carefully by researchers. In this work, a comparative study of the linear and the non-linear optical properties for typical heavy and light crude oils of Iraqi origin was studied utilizing Z-scan technique. The He -Ne laser of wavelength 632.8 nm had been used for this purpose. These samples were collected from Basra and Kut oil fields. The values of the non-linear refractive index (n₂), non-linear absorption coefficient (β), and third-order electrical susceptibility (χ³) were e

In this article, the casting method was used to prepare poly(methyl methacrylate)/hydroxyapatite (PMMA/HA) nanocomposite films incorporated with different contents (0.5, 1, and 1.5 wt%) of graphene nanoplatelets (Gnp). The chemical properties and surface morphology of the PMMA/HA blend and PMMA/HA/Gnp nanocomposite were characterized using FTIR, and SEM analysis. Besides, the thermal conductivity, dielectric and electrical properties at (1–107 Hz) of the PMMA/HA blend and PMMA/HA/Gnp composites were investigated. The structural analysis showed that the synthesized composites had a low agglomerated state, with multiple wrinkles of graphene flakes in the PMMA/HA blend. The thermal conductivity was improved by more than 35-fold its value for

The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs