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Judicial Accounting and its impact on the outcome of the activity of the Iraqi General Insurance Company: applied research
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The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting has an impact on the outcome of the insurance company's activity through winning the lawsuit an not paying compensation or reducing it

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Identification of Bacterial Strains Isolated from Patients with Urinary Tract Infection and the Role of Plasmids in their Antibiotic Resistance
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  One hundred fifty bacterial strains were isolated from patients with urinary tract infections (UTIs). They were belong to ten different species of gram-negative bacteria and to two genera of gram–positive bacteria. E. coli was the major causative agent and comprise 40% of all cases. Klebsiella pneumoniae and Proteus mirabilis were second and third with 18.67% & 18.0% respectively. Other gram-negative bacteria were belong to the genera Enterobacter, Acinitobacter, Pseudomonas, Citrobacter and Serratia. Ten cases (6.67%) were caused by genus Staphylococcus and seven (4.66%) were caused by Streptococcus. Out of the 150 positive cases, 96(64%) were from female patients, while 54(36%) were from males. High percentage of all

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
الإفصاح عن الاستثمار في الموارد البشرية في التقارير المالية للوحدات الاقتصادية العراقية
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Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
التذكير التذكير و التأنيث في العامية العراقية وعلاقتها بالفصحى دراسة في الموروث
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The phenomenon of Masculine and feminine is one of the important grammatical studies because of their influence on the sentence structure, words come either masculine and feminine type when using one of them in place of the other , this displacement might cause distribution in the sentence itself because,

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Le thème de la solitude et la structure narrative dans Le Procès-verbal de Jean Marie Gustave Le Clézio The Theme of Solitude and Narrative Structure in the Novel of “Trail ” of Jean Marie Gustave Le Clézio
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Abstract

     This paper tackles the theme of alienation as being a concurrent state of human being from birth to death; so extensive is the description of this state by writers. Alienation has been a product of their hard experiences and miserable lives. One such writer is Jean-Marie Gustave le Clézio who was so perfect in describing alienation in his works. Upon so many occasions, he imagined one or more of his characters as living in a chaotic world and so lived safely in alienation. The novel "Le Procès-Verbal" is one of the most important of his works. This paper deals with e the narrative structure of novel while shedding light on the hero's alienation: its essence and causes.

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Publication Date
Wed Feb 12 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the Efficiency of Three Different Obturation Techniques to Obturate the Isthmus Area of Roots Canals Prepared by Two Different Instrumentation Techniques (An In Vitro Study)
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Background: The isthmus is a difficult area in the root canal complex to manage. The research aimed to evaluate the efficiency of three different obturation techniques (lateral condensation, EandQ (thermoplasticized gutta percha system) and Soft Core (thermoplasticized core carrier gutta percha system)) to obturate the isthmus area of roots prepared by two different instrumentation techniques (rotary ProTaper universal and ProTaper Next systems). Material and method: Sixty freshly extracted teeth were randomly divided into two main groups (A and B) of 30 teeth each. Group A was prepared by rotary ProTaper Universal whereas group B was prepared by ProTaper Next system. Each main group was then randomly subdivided into three subgroups of 10 t

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Crossref
Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
A Study in Tess of the D’Urbervilles as A Call for Liberal Education for Women
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Amongst the literary writers who used their art to direct the attention towards the issue of woman and her rights in a proper life is the English poet and novelist Thomas Hardy (1840-1928), who has been praised for his “openness to the feminine principle” 1 as Irving Howe put it. Hardy’s wide readings have changed his way of dealing with and thinking about so many critical issues which started to float on the surface of the English society during the mid and late of the 19th century. His readings for a number of writers, who seem of huge impact on his writings as he later admits that – “[his] pages show harmony of view with

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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
The concept of tira according to Imam Al-Manawi in his book Fayd Al-Qadeer
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Tira is a custom known to the Arabs since the pre-Islamic era. in the occurrence of good or evil. And from the pessimism: that the Arabs in the pre-Islamic era depended on birds, so if one of them went out for a matter, If he sees a bird flying to the right, he will believe in him and go on his journey and his need. The research aims to introduce Imam Al-Manawi and explain his saying in Al-Tira through his book Fayd Al-Qadeer.

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Using SWAT Model to Estimate the Water Balance of Wadi Al-Mohammadi Basin, Western Iraq: Setup of SWAT Model, SWAT Model Run, Watershed Delineation, Climate Data, Quantification of Hydrological Components, and Water Balance of the Wadi Al-Mohammadi Basin.
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     Water balance as a technique is considered one of the means that is relied upon in solving significant hydrological problems. The soil and water assessment tool (SWAT) model was used in this study to assess the water balance in the Wadi Al-Mohammadi basin located at the eastern edge of the Western Desert. Digital elevation model, soil data, Land use - Land cover, and climate data represent the most important requirements for the SWAT model's input as a database. The Wadi Al-Mohammadi basin delineation results show the overall drainage area was 2286.8 km2 with seven sub-basins. The trend line of climate data indicates a clear increase in the total rainfall, relative humidity, temperature, and solar radiation from 1990-

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Scopus (7)
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Publication Date
Wed Feb 12 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 18, Nº. 1, 2023, Págs. 19-29
Constructing A Measure of Psychological Disability and Its Relationship to Some Basic Skills and Fixed Playing Situations for Youth Football Players Under (19) Years Old
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Autorías: Muwafaq Obayes Khudhair, Sanaa Rabeea Abed, Hayder Talib Jasim. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 1, 2023. Artículo de Revista en Dialnet.

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Publication Date
Thu Jan 09 2020
Journal Name
Plant Archives
Molecular Study of Two Fungi Millerozyma Farinosa and Candida Orthopsilosis by PCR Using Its Gene and Phylogenetic Structuring Tree Isolated from Diabetic Patient in Baghdad
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Diabetic mellitus is one of the main risk factors of fungal infections because poor glycemic control is associated with a high level of glucose in blood and saliva which could be treated as nutrient to fungi. This study aimed to isolate and identification of pathogenic fungi from diabetic patient. 140 samples were taken from different places of human body from the national center of diabetic patients that related to Mustansiriyah University / college of medicine and Al-yarmuk Hospital in Baghdad. 84 sample (60%) tested positive to fungi and 56 sample (40%) tested negative to fungi. The most frequented fungi isolated have been chosen for molecular identification by PCR (Millerozyma farinosa and Candida orthopsilosis) using specific pri

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Scopus (1)
Scopus