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The role of forensic accounting in resolving banking disputes: an applied research on a sample of private banks listed in the Iraq Stock Exchange
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This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most important of which is that forensic accounting has a role in resolving banking disputes due to the existence of a correlation and influence relationship in forensic accounting and banking disputes.

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Effectiveness of Interpretation in Graphic Design: سحر علي سرحان
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The interpretation is one of the means used to by the designer to construct his perceptions of the world in which he lives, either to better understand or rediscover or reproduce the new thing and the creative thing which is characterized by novelty and originality. The design innovations in the political posters, achieved by the designer, result from his perceptions for the response towards a certain subject through what he has of practical experience to interpret his ideas and his desire to achieve harmony with the reality and compatibility with his aims in visible visual effects that will be established in the recipient's memory and stimulate his senses in the realization of the content of the media message. The political poster has a

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Comparison Study in Sarcasm For University of Baghdad Staff
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Sarcasm is conceders one patterns of undesirable communication, which causes social problems in humans relationships because of the contradictory verbal and nonverbal expressions is known sarcasm may defined , statements with intent to belittle others in different situations, dealing with the individual deliberately, to diminish the will or overwhelmed by the recipe stupid, which generate a reaction when a person listener, raising the intentions of ridicule and undermine it, and this may happen is different from the irony interest increased in sarcasm since the development of scientists "Watzlawick '" and Bevin "Jackson's" in 1967 theory interactive and considered the sarcasm one interaction patterns in the social relationship, which use

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Publication Date
Fri Dec 14 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Personal Digital Assistant Acceptance in Nursing Education
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Objective:To measure the acceptance level of the Personal Digital Assistance (PDA)’suse among nursing students as a tool of education in the Kingdom of Saudi Arabia. Methodology: Eighty-nine nursing students participated in this cross-sectional descriptive study by completing a questionnaire based on the Technology Acceptance Model (TAM) by Davis. Two dimensions were explored and evaluated; (1) the applicability of the TAM model in assessing this technology; and (2) the overall percentage of students’ agreement on the different TAM variables. Results: This study presented significant positive influence bet

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Publication Date
Mon Mar 02 2020
Journal Name
Journal Of Applied Research In Higher Education
Proposal of a guide for talent evaluation and management based on a qualitative and three-staged approach
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Purpose

The key objective of the study is to understand the best processes that are currently used in managing talent in Australian higher education (AHE) and design a quantitative measurement of talent management processes (TMPs) for the higher education (HE) sector.

Design/methodology/approach

The three qualitative multi-method studies that are commonly used in empirical studies, namely, brainstorming, focus group discussions and semi-structured individual interviews were considered. Twenty-three individuals from six Australian universities parti

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
MAGNETO HYDRODYNAMIC NATURAL CONVECTION FLOW ON A VERTICAL CYLINDER WITH A PRESENCE OF HEAT GENERATION AND RADIATION
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The present work investigates the effect of magneto – hydrodynamic (MHD) laminar natural convection flow on a vertical cylinder in presence of heat generation and radiation. The governing equations which used are Continuity, Momentum and Energy equations. These equations are transformed to dimensionless equations using Vorticity-Stream Function method and the resulting nonlinear system
of partial differential equations are then solved numerically using finite difference approximation. A thermal boundary condition of a constant wall temperature is considered. A computer program (Fortran 90) was built to calculate the rate of heat transfer in terms of local Nusselt number, total mean Nusselt number, velocity distribution as well as te

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Evaluating Supervision’s Performance of Specialist Supervisors in Secondary Schools from Principals’ Perspectives
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The objective of the research is to identify the level of supervisory performance of the educational supervisor from the point of view of headmasters at secondary schools. The problem was the need to evaluate performance. A sample of (97) school headmasters was chosen to collect the needed data, they proportionated (38%) of the total community. the researcher designed a questionnaire consisted of (43) paragraphs with five areas. The results showed that there is a good level of performance among supervisors; there are no significant differences in the variable of the certificate, while there were significant differences in terms of gender for the benefit of males. The research concluded with a number of recommendations and suggestions.

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Publication Date
Sun Jan 01 2017
Journal Name
Al–bahith Al–a'alami
The Media Awareness for Students to Exceed the Terrorist Acts
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      The research aims at showing the media awareness for Students, especially for the students of the preparatory schools through their following the mass media in forming the cultural, educational and political database. It also aims at building a content and prospectives that make them a wide awake stratum that safeguard the society which has faced huge effects of terrorist actions.

                 Furthermore, it aims at knowing to what extent that students have been acquainted with the printed and electronic newspapers. Finally, it aims at knowing to what extent that they are content with the mass media in covering and

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The American Occupation Policy toward Japan 1945-1951 and Iraq 2003-2008: Comparative Historical Study
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With their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.

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Publication Date
Tue Aug 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Modis Satellite Data Evaluation for Detecting the Dust Storm Using Remote Sensing Techniques Over Iraq
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Abstract<p>The phenomena of Dust storm take place in barren and dry regions all over the world. It may cause by intense ground winds which excite the dust and sand from soft, arid land surfaces resulting it to rise up in the air. These phenomena may cause harmful influences upon health, climate, infrastructure, and transportation. GIS and remote sensing have played a key role in studying dust detection. This study was conducted in Iraq with the objective of validating dust detection. These techniques have been used to derive dust indices using Normalized Difference Dust Index (NDDI) and Middle East Dust Index (MEDI), which are based on images from MODIS and in-situ observation based on hourly wi</p> ... Show More
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Publication Date
Wed Jul 09 2025
Journal Name
Resources
Enhancing Reservoir Modeling via the Black Oil Model for Horizontal Wells: South Rumaila Oilfield, Iraq
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Horizontal wells have revolutionized hydrocarbon production by enhancing recovery efficiency and reducing environmental impact. This paper presents an enhanced Black Oil Model simulator, written in Visual Basic, for three-dimensional two-phase (oil and water) flow through porous media. Unlike most existing tools, this simulator is customized for horizontal well modeling and calibrated using extensive historical data from the South Rumaila Oilfield, Iraq. The simulator first achieves a strong match with historical pressure data (1954–2004) using vertical wells, with an average deviation of less than 5% from observed pressures, and is then applied to forecast the performance of hypothetical horizontal wells (2008–2011). The result

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