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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
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Triterpenoid Saponins Investigation and Pharmacological (Cytotoxic and Antioxidant) Properties of Bacopa monnieri L. Cultivated in Iraq
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Bacopa monnieri L. (Scrophulariaceae), synoname is Herpestis monniera that provides bioactive compounds, especially triterpenoid saponins (Bacosides) which exhibits an important biological activities, like hypothyroidism, anticonvulsant, memory enhancing and antistress. Because there are no researches about B. monnieri L. plant that grow in Iraq, and there active compounds especially triterpenoid saponin (TS), and there effects. This study was detected the presence of (TS) in, and examined the cytotoxic and the antioxidant activity of these compounds in vitro. The study was included the extraction and identification of TS from the whole parts of B. monnieri L. by using three methods, and the best yield was analyzed by High Performance Liqui

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
DYNAMIC MODELING OF TIME-VARYING ESTIMATION FOR DISCRETE SURVIVAL ANALYSIS FOR DIALYSIS PATIENTS IN BASRAH, IRAQ
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Survival analysis is widely applied to data that described by the length of time until the occurrence of an event under interest such as death or other important events. The purpose of this paper is to use the dynamic methodology which provides a flexible method, especially in the analysis of discrete survival time, to estimate the effect of covariate variables through time in the survival analysis on dialysis patients with kidney failure until death occurs. Where the estimations process is completely based on the Bayes approach by using two estimation methods: the maximum A Posterior (MAP) involved with Iteratively Weighted Kalman Filter Smoothing (IWKFS) and in combination with the Expectation Maximization (EM) algorithm. While the other

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Publication Date
Sun Mar 06 2011
Journal Name
Baghdad Science Journal
Age,Growth and Reproduction of Zebra Mussel, Dreissena polymorpha in Al-Musayab Thermal Power Plant, Iraq
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Some biological aspects of the zebra mussel, Dreissena polymorpha have been studied at Al-Musayab thermal power plant ,sixty km. south west of Baghdad. Data collected during the period extended from November, 2002 to October, 2003 except for the month of April The population consisted of five age groups; O, I, II, III, and IV which have 0, 1, 2, 3 and 4 annuli respectively. The study also proved the validity of annuli readings for age and growth determination. The average annual growth rates for age groups O,I, II, III, and IV were 5.7, 5.5, 5.4, 5.2 and 5.4 respectively. Average calculated length for laboratory reared mussel was 2.5 mm compared to 5.4 mm in natural environment. Correlation coefficients were very high between age an

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Publication Date
Fri Dec 20 2024
Journal Name
Bulletin Of The Iraq Natural History Museum
ISOLATION AND IDENTIFICATION OF EIMERIA SCHNEIDER, 1875 SPECIES (APICOMPLEXA, EIMERIIDAE) FROM GOATS IN WASIT PROVINCE, IRAQ
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Eimeriosis is a major problem affecting ruminants worldwide. The disease is primarily caused by Eimeria species, which are specialized for each host and grow in the small and large intestine of animals. The losses due to subclinical infections (especially weight loss) and clinical disease (diarrhea) make the species of this genus a very significant economic concern. Therefore, this study was conducted in some areas of Wasit Province. A total of 180 fecal samples from goats, of both sexes and covering different age groups and months, were collected. All fecal samples were examined microscopically, and 75 positive fecal samples were taken for molecular examination and further analyzed using conventional PCR, sequencing and phylogeneti

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Laboratory Testing and Evaluating of Shale Interaction with Mud for Tanuma Shale formation in Southern Iraq
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   Rock failure during drilling is an important problem to be solved in petroleum technology. one of the most causes of rock failure is shale chemical interaction with drilling fluids. This interaction is changing the shale strength as well as its pore pressure relatively near the wellbore wall. In several oilfields in southern Iraq, drilling through the Tanuma formation is known as the most challenging operation due to its unstable behavior. Understanding the chemical reactions between shale and drilling fluid is determined by examining the features of shale and its behavior with drilling mud. Chemical interactions must be mitigated by the selection of suitable drilling mud with effective chemical additives. This study is describing t

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Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Using fuzzy logic for estimating monthly pan evaporation from meteorological data in Emara/ South of Iraq
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Evaporation is one of the major components of the hydrological cycle in the nature, thus its accurate estimation is so important in the planning and management of the irrigation practices and to assess water availability and requirements. The aim of this study is to investigate the ability of fuzzy inference system for estimating monthly pan evaporation form meteorological data. The study has been carried out depending on 261 monthly measurements of each of temperature (T), relative humidity (RH), and wind speed (W) which have been available in Emara meteorological station, southern Iraq. Three different fuzzy models comprising various combinations of monthly climatic variables (temperature, wind speed, and relative humidity) were developed

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Publication Date
Mon Dec 23 2019
Journal Name
Modeling Earth Systems And Environment
Facies architecture and stratigraphic sequence of Zubair Formation in Majnoon and Suba oil fields, Southern Iraq
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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
Erythrocyte Magnesium Levels in type I and type II Iraq diabetic patients effect of antidiabetic treatment
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Background: Direct measurement of intracellular magnesium using erythrocytes has been suggested as a sensitive indicator for the estimation of body magnesium store. Marked depletion in plasma and erythrocyte magnesium levels was particularly evident in diabetic patients with advanced retinopathy and poor diabetic control. While insulin has been shown to stimulate erythrocyte magnesium uptake, hyperglycemia per se suppressed intracellular magnesium in normal human red cells.
Aim of the study: To investigate the erythrocyte magnesium level in Iraqi type I and II diabetic patients, with specific emphasis on the effect of both, metabolic control and the type of antidiabetic treatments.
Methods: Sixty two diabetic patients (7 with type

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Publication Date
Mon Jul 22 2019
Journal Name
Journal Of Petroleum Exploration And Production Technology
Flow units and rock type for reservoir characterization in carbonate reservoir: case study, south of Iraq
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Abstract<p>The current work is focused on the rock typing and flow unit classification for reservoir characterization in carbonate reservoir, a Yamama Reservoir in south of Iraq (Ratawi Field) has been selected, and the study is depending on the logs and cores data from five wells which penetrate Yamama formation. Yamama Reservoir was divided into twenty flow units and rock types, depending on the Microfacies and Electrofacies Character, the well logs pattern, Porosity–Water saturation relationship, flow zone indicator (FZI) method, capillary pressure analysis, and Porosity–Permeability relationship (R35) and cluster analysis method. Four rock types and groups have been identified in the Yamama formation de</p> ... Show More
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Publication Date
Fri Apr 24 2020
Journal Name
Modeling Earth Systems And Environment
Assessment of reservoir properties and Buckles model for Rumaila Formation in Ahdeb oil field, Central Iraq
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