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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
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effects of Using Educational Moodle Platform to Develop Instructors’ Skills in Designing Electronic Tests at Dhofar University
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With the premise that effective use of online instructional practices is of vital importance in classrooms, the current study aimed to examine the effects of using Moodle applications to develop instructors’ skills in designing electronic tests at Dhofar University. The sample of this study consisted of (25) instructors participated in the experimental group. The researchers implemented a quasi-experimental design with one group pre- and post-test; in addition, an observation card was implemented to measure the target skills related to test design. The research instruments were subjected to validity and reliability measures to ensure valid and reliable data and results. The study results showed that those instructors who participated i

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Publication Date
Tue Sep 14 2021
Journal Name
Research Journal Of Pharmacy And Technology
The Isolation of specifically lytic phages along with their extracted endolysins as antibacterial agents to MDR Enterococcus faecalis
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Background: Multidrug-resistant (MDR) enterococci have become a major problem in recent times and have been reported increasingly around the world. Lytic phages infect bacteria leading to rapid host death with limited risk of phage transduction, underlining the increasing interest in potential phage therapy in the future. Objective (s): The aim of this study is to use phage therapy as alternative approach for treatment of Enterococcus faecalis infections that recorded as MDR in Iraq to tackle this problem. Materials and Methods: Thirty E. faecalis isolates were collected from patients with different infectious diseases such as urinary tract infection (UTI), diabetic foot, septicemia, and wound infections. The isolation of specific l

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Publication Date
Thu Jun 28 2018
Journal Name
Journal Of The College Of Education For Women
Self-confidence among the children of Riyadh (Before-during-after) Play and its relation to parental treatment methods
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The basis of the personality of each individual lies in the early years of his or her life. If the personality of the child has been well organized and if the motives have been fully expressed and effectively directed, the child will have a strong will, happy self-confidence and a strong personality. If there is a failure In the early years, the individual will be unable to meet his responsibilities in life and may be the victim of many psychological disorders. The family is a learning process through which children acquire the customs, traditions, attitudes and values ​​prevailing in their social environment. (Pre-and-after) play and its relationship to parenting methods of (democratic-bullying-overprotection- and neglect), which wi

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Publication Date
Sun Nov 07 2021
Journal Name
Review Of International Geographical Education Online
Requirements of Formulating a National Strategy for Developing the Cybersecurity System in Iraq According to GCI.v4(2019) Index
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The present study aims to present a proposed realistic and comprehensive cyber strategy for the Communications Directorate for the next five years (2022-2026) based on the extent of application and documentation of cybersecurity measures in the Directorate and the scientific bases formulating the strategy. The present study is significant in that it provides an accurate diagnosis of the capabilities of the cyber directorate in terms of strengths and weaknesses in its internal environment and the opportunities and threats that surround it in the external environment, based on the results of the assessment of the reality of cybersecurity according to the global Cybersecurity index, which provides a strong basis for building its strategic dire

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Publication Date
Thu Aug 29 2024
Journal Name
Materials
Experimental Study to Investigate the Performance-Related Properties of Modified Asphalt Concrete Using Nanomaterials Al2O3, SiO2, and TiO2
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The dual nature of asphalt binder necessitates improvements to mitigate rutting and fatigue since it performs as an elastic material under the regime of rapid loading or cold temperatures and as a viscous fluid at elevated temperatures. The present investigation assesses the effectiveness of Nano Alumina (NA), Nano Silica (NS), and Nano Titanium Dioxide (NT) at weight percentages of 0, 2, 4, 6, and 8% in asphalt cement to enhance both asphalt binder and mixture performance. Binder evaluations include tests for consistency, thermal susceptibility, aging, and workability, while mixture assessments focus on Marshall properties, moisture susceptibility, resilient modulus, permanent deformation, and fatigue characteristics. NS notably im

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Publication Date
Thu Jun 15 2017
Journal Name
International Journal Of Computer Applications
Analytical and Numerical Study of the Temperature Distribution for a Solid Sphere subjected to a Uniform Heat Generation
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Publication Date
Sun Jul 17 2022
Journal Name
Al–bahith Al–a'alami
Post-interactive communication A study to build a model for the flow of communication in social networking sites
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The issue of the research lies in the non-representation of the models developed for the communication process in the interaction and networking processes through social media, as the research sought to build a network model of communication according to the specific data and features of social media platforms in order to reach a special generalization to understand how the process of networking operates in cyberspace.

The researcher followed the analytical survey approach as she described the communication models outwardly in order to be able to build a networked communication model that represents the flow of post-reactive communication. Therefore, it has been named "Nebula - Sadeem" after the concept of post-space and cosmic g

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Publication Date
Thu Dec 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Experimental In vitro Study to Assess the Antibacte-rial Activity of Thymus vulgaris Oil on Streptococ-cus Sanguinis
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Background: The Streptococcus genus are the predominant bacteria in the mouth and the Streptococcus sanguinis is one of them which performing a primary function for expansion of dental biofilm. Gingival and periodontal disorders are caused by dental biofilm, today, there is a necessity to discover naturally presenting antibacterial compounds from herbs with less side effects as a substitutive to the commonly handled chlorohexidine. Thus, the purpose of this study was to assess the antibacterial activity of thymus vulgaris oil on Streptococcus sanguinis bacteria In vitro. Materials and Methods: Human supragingival plaque samples were taken from 10 subjects, then morphological and microscopical examination, bioch

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Sovereign wealth funds have their role in reducing the price shocks of crude oil With reference to Iraq
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Abstract

            Sovereign wealth funds are an important tool for achieving economic stability and avoiding the local economy from external shocks, including the shocks of international oil prices. The spread of these funds is the result of large current account surpluses in many Asian and oil-exporting economies. These surpluses are due to higher commodity prices Has led to a rapid accumulation of foreign assets in central banks. Many countries with rent economies face the problem of their dependence on non-renewable natural resources, especially the oil countries, including Iraq. Oil revenues are more than 97% of oil exports, so they suffer from structural imbal

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Publication Date
Fri Apr 26 2024
Journal Name
Annals Of The Romanian Society For Cell Biology
The response of cauliflower growth and yield to organic and chemical fertilizers application and spraying with salicylic acid
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