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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
Wed Oct 31 2018
Journal Name
Iraqi Journal Of Science
Some application of coding theory in the projective plane of order three
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The main aim of this paper is to introduce the relationship between the topic of coding theory and the projective plane of order three. The maximum value of size of code over finite field of order three and an incidence matrix with the parameters,  (length of code),  (minimum distance of code) and  (error-correcting of code ) have been constructed. Some examples and theorems have been given.

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Pragmatic Analysis of the Translation of English Culture-Specific Proverbs into Arabic
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Translating culture-specific proverbs (CSPs) is a challenging task since they often occur in a peculiar context. Further, CSPs are intended to imply meanings that extend far beyond the literal meaning of such a kind of proverbs. As far as English and Arabic are concerned, translators often encounter problems in translating CSPs due to cultural differences between the source language(SL) and the target language (TL) as well as what seems to be the lack of equivalence for some CSPs.

In view of this, the present study aims at investigating the translation of CSPs in three English-Arabic dictionaries of proverbs, namely Dictionary of Common English Proverbs Translated and Explained (2004), One thousand and One English Pr

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Publication Date
Mon Sep 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Treatment of Wastewater of Alcohol Factory by Filtration as Primary Treatment
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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Effect of Condenser Tubes Distribution for Domestic Refrigerator
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The performance of a condenser in a domestic refrigerator system without wires and a condenser with a novel design consisted of number of loops as elliptical shape is investigated experimentally in this work. The experiment was conducted with a refrigerator designed to work with HFC134a, under no load and with loads of (1.5,3 and 12 liters of water). In particular, the effects of shape change of the condenser were very important in heat transfer enhancement and reduce of the frictional loss as a result of reducing the pressure drop in the condenser. The results shown that compressor work decreases with elliptical condenser about (8.6% to 11.3%), and then the power consumption decreases also. The performance of household refrigerator with

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Theoretical Calculation of The Fill Factor of N749/〖TiO〗_2 Solar Cells
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        In this paper, the fill factor of the N749/TiO2 solar cell is studied and calculated using the analysis method at standard conditions; i.e., T=300k  and  100 mW/cm2 irradiation.. The current density was derived and calculated using the donor-acceptor model according to the quantum transfer theory in DSSC solar cells. We estimate the influence parameters in DSSC that's an equivalent circuit to the I-V curves for three solvents. The fill factor parameters of the N749/TiO2 device are found to be 0.137,0.146 and 0.127 with Butanol, Ethanol           and Acetonitrile for carrier concentration .  1018 1/cm3 respectively. The photovoltaic characteristics ISc  , Vco<

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Ability to solve the problems of high orders for students of University
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It is known that life is as series of variety of difficult problems that individual looks
forward to overcome so as to achieve adaptation and to reach the desired aims .The transition
of the students from the school stage to the stage of the university is actually regarded a
dramatic change where students face when they enter university life that differs from what
they lived in secondary school.
The executive functions are considered the main element that participate in solving the
problems of high orders , because it involves the mental abilities that assist individual to
think and initiative as well as solving problems .
These functions include operational planning and the activated memory and inhibition of
q

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Publication Date
Mon Apr 23 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparison of Features Extraction Algorithms Used in the Diagnosis of Plant Diseases
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      The detection of diseases affecting plant is very important as it relates to the issue of food security, which is a very serious threat to human life. The system of diagnosis of diseases involves a series of steps starting with the acquisition of images through the pre-processing, segmentation and then features extraction that is our subject finally the process of classification. Features extraction is a very important process in any diagnostic system where we can compare this stage to the spine in this type of system. It is known that the reason behind this great importance of this stage is that the process of extracting features greatly affects the work and accuracy of classification. Proper selection of

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Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Engineering
Economic Benefits for the Application of Standards of Sustainability in Construction Projects
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In this research, that been focused on the most important economic benefits expected when applying the three standards of sustainability in construction projects (economic, environmental and social). Fuzzy AHP, a multi-decision decision-making technique for evaluating construction projects. Which when used we get the speed and accuracy in the results. Using this technique will reduce uncertainties decisions significantly (fuzzy environment), that found in most projects .The results of the data analysis showed  that the economic standards take the greatest relative importance (60%) among the three sustainability standards. Therefore, the implementation of any standards need a cost so the economic benefit of any proje

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Large Angle Bending Behavior of Curved Members Using The Method of Characteristics
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This paper deals with the nonlinear large-angle bending dynamic analysis of curved beams which investigated by modeling wave’s transmission along curved members. The approach depends on the wave propagation in one-dimensional structural element using the method of characteristics. The method of characteristics (MOC) is found to be a suitable method for idealizing the wave propagation inside structural systems. Timoshenko’s beam theory, which includes transverse shear deformation and rotary inertia effects, is adopted in the analysis. Only geometrical non-linearity is considered in this study and the material is assumed to be linearly elastic. Different boundary conditions and loading cases are examined.

From the results obtai

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Publication Date
Sun Jan 06 2013
Journal Name
Journal Of Educational And Psychological Researches
The reality of teaching performance materials for teachers of social primary stage
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    The teacher is the most able to achieve the goals of education in education because he has the ability to affect the behavior of the disciples testified and its actions and appearance and other actions that convey pupils with it sometimes in a manner unconscious or unconscious , and the importance of the role of the teacher in the educational process , it is necessary to compromise the care and attention to the extent that commensurate with the important role that the rise in the preparation of youth and composition , and as a result is needed to continue efforts to improve the quality of teacher preparation so that it can be more effective and positive in the educational process .
First - Research Goals -<

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