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The relationship of forensic accounting to detecting tax fraud
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Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (consist of 24 items) was evaluated as a tool for data collection. In order to test the research hypotheses, a set of statistical measurements were used to analyze the data and reach the results using the SPSS statistical application.

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Publication Date
Sat Jan 09 2021
Journal Name
Review Of International Geographical Education
E-Learning Applications According To The Levels Of STEM Literacy For Teachers Of Physics At The Secondary Stage
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E-learning applications according to the levels of enlightenment (STEM Literacy) for physics teachers in the secondary stage. The sample consists of (400) teachers, at a rate of (200) males (50%), and (200)females (50%), distributed over (6) directorates of education in Baghdad governorate on both sides of Rusafa and Karkh. To verify the research goals, the researcher built a scale of e-learning applications according to the levels of STEM Literacy, which consists of (50) items distributed over (5) levels. The face validity of the scale and its stability were verified by extracting the stability coefficient through the internal consistency method “Alf-Cronbach”. The following statistical means were used: Pearson correlation coefficient,

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Means of the right to self - determination actions and patterns of its practices under the contemporary international development
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Abstract The means of self-determination have their peaceful and non-peaceful dimensions and are united(peaceful and non-peaceful) by international consensus adopted by international conventions and instruments. This has given it various dimensions at the applied level, especially in the light of the contemporary international developments witnessed by the world represented by a number of complete and incomplete implementation models that have nothing to do with the theory of truth Self-determination associated with the liberation of peoples from colonial domination or the liberation of oppressed nationalities

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological alienation in relation to the motivation of achievement among incoming teachers in the schools of Dhofar Governorate
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The present study aimed at identifying the level of psychological alienation and motivation of achievement among the incoming teachers in the schools of Dhofar Governorate in the Sultanate of Oman a well as to explore the correlation relationship between psychological alienation and motivation of achievement. The sample of the study consisted of (238) expatriated teachers from Al- Dhofar Governorate in Oman who were selected randomly. The psychological alienation scale and the motivation of achievement scale for teachers were used by researchers and were conducted electronically by google forms. The data were processed statistically using the Statistical Package for Social Sciences (SPSS). The results showed that the level of psy

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Publication Date
Sun Mar 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Measurement of the distance to the central stars of Nebulae by using Expansion methods with Alladin Sky Atlas
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Abstract<p>The usual methods of distance determination in Astronomy parallax and Spectroscopic with Expansion Methods are seldom applicable to Nebulae. In this work determination of the distances to individual Nebulae are calculated and discussed. The distances of Nebulae to the Earth are calculated. The accuracy of the distance is tested by using Aladin sky Atlas, and comparing Nebulae properties were derived from these distance made with statistical distance determination. The results showed that angular Expansions may occur in a part of the nebulae that is moving at a velocity different than the observed velocity. Also the results of the comparison of our spectroscopic distances with the trig</p> ... Show More
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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The importance of foreign direct investment in stimulating non-oil exports Of Iraq According to the Turkish experience
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Foreign trade is very important in global economies because of its impact on the sustainability of economic growth by stimulating economic activity, creating jobs and expanding production . On the other side , this policy is a major obstacle to many developing countries and the reason is due to the nature of the economies of those countries because they rely mostly on one or a few economic resources, which makes them rely mostly on exports to that resource while they import most of the needs of their  local market Which makes them in a spiral of underdevelopment ,  dependence and economic exposure, which requires them to break that cycle and the launch of economic development Perhaps one of the most important means to a

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq
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Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government.  Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stabi

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Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Journal Of Science
The Use of Parametric and Nonparametric Methods to Study the Effects of Smoking on High-Density Lipoprotein Cholesterol
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Analysis of variance (ANOVA) is one of the most widely used methods in statistics to analyze the behavior of one variable compared to another. The data were collected from a sample size of 65 adult males who were nonsmokers, light smokers, or heavy smokers. The aim of this study is to analyze the effects of cigarette smoking on high-density lipoprotein cholesterol (HDL-C) level and determine whether smoking causes a reduction  in this level, by using the completely randomized design (CRD) and Kruskal- Wallis method. The results showed that the assumptions of the one- way ANOVA are not satisfied, while, after transforming original data by using log transformation, they are satisfied. From the results, a significantly

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Suspicion in the truth that the satisfaction of the student in the criticism of the speech of the poet and the writer to I bin Al-Atheer
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Suspicion in the truth that the satisfaction of the student in the criticism of the speech of the poet and the writer to I bin Al-Atheer

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Self- Awareness of Emotions and its Relation to the Way of Helping of Kindergardens' Children
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The self-awareness interactions reflects with emotions,assess the child in respect to its relations with the social standards; they are not merely simply reactions , but rather they connect with his moral behavior and other 's thinks. When the self- awareness gets developed with emotions within the child , the latter become highly sensitive, causing him prone to be blamed . AS a result , the children test the self –awareness interactions with emotions and in age 3 years , where the self –awareness interactions with emotion clearly link to the self- assessment. The children in stage of kindergarten could not describe the self-awareness interactions accurately ; they test it under different circumstances in comparison to the youngest o

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Linking the Timing of Deposition and Organic Matter Richness of the Gulneri Formation of Northern Iraq to the Global Oceanic Anoxic Event 2 (OAE 2): Implications to better constrain the Depositional Models of Iraqi's Oil Source Beds and their Timing of De
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Global oceanic anoxic events (OAEs) are events of immense importance for a variety of reasons. For instance, they are not only behind most if not all of the mass extinctions which took place during the Cenozoic era, but they are the harbinger for the world's best oil source beds, which humanity depends on to satisfy its energy need. In spite of this, there was little effort to document their presence in Iraq, to fill in for the void here, and as a first step, this paper will attempt to establish a cause and effect relationship between OAE 2 and the Gulneri Formation timing of deposition and organic matter richness. This was done by showing the prevalent occurrence of the globally known OAE 2 positive ∂13Corg excursion and the unique ro

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