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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
Mon Feb 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The surface roughness of new fluoride releasing material after using three polishing protocols and storage in artificial saliva
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Background: Prophylaxis methods are used to mechanically remove plaque and stain from tooth surfaces; such methods give rise to loss of superficial structure and roughen the surface of composites as a result of their abrasive action. This study was done to assess the effect of three polishing systems on surface texture of new anterior composites after storage in artificial saliva. Materials and methods: A total of 40 Giomer and Tetric®N-Ceram composite discs of 12 mm internal diameter and 3mm height were prepared using a specially designed cylindrical mold and were stored in artificial saliva for one month and then samples were divided into four groups according to surface treatment: Group A (control group):10 specimens received no surfa

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Relative intensity distribution in the rotational structure for B1Σ+- A1Π and B1Σ+- X1Σ+ electronic systems of BeO molecule
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Theoretical spectroscopic study of  Beryllium Oxide has been carried out, Boltzmann distribution of P, Q and R branches in the range of (0<J<13) at temperature 4200K for (0-0) band for electronic transitions B1Σ+-A1Π and B1Σ-X1Σ. The Boltzmann distribution of these branches has a maximum values at equal J approximately while the values of relative population are different. For the B1Σ+- X1Σ+ transition the branch's lines extend towards lower wavenumber. This is because (Bv'-Bv") value is negative, i.e  Bv'< Bv" For B1Σ+-A1Π

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Publication Date
Wed Jan 31 2024
Journal Name
Iraqi Geological Journal
Distribution of Environmental Isotopes 18O and 2H in Water Resources in the Al-Taji Area, Northern Baghdad, Iraq
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In this study, the stable isotop 18O and 2H has been used to investigate the interaction of surface water (SW), and groundwater (GW) in Al-Taji district/ Northern Baghdad for two seasons (March and August 2022). 16 Samples were collected from water resources in the Al-Taji district (Tigris channel, Tigris River, and groundwater), in each season water samples from 8 Tigris channel, 5 drilled wells, and 3 Tigris River were taken for the analysis of the isotopes 18O and 2H. The average analysis results of 18O and 2H in the Tigris channel, Tigris River, and groundwater were found to be -3.435‰ and -18.6094‰, -2.07167‰ and -17.81‰, -4.125‰ and -34.707‰ respectively. The results, generally, show a comparable range of isotope c

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Mean-field Solution of the mixed spin-1 and spin-5/2Ising system with different single-ion anisotropies
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The mixed-spin ferrimagnetic Ising system consists of two-dimensional sublattices A and B with spin values and respectively .By used the mean-field approximation MFA of Ising model to find magnetism( ).In order to determined the best stabile magnetism , Gibbs free energy employ a variational method based on the Bogoliubov inequality .The ground-state (Phase diagram) structure of our system can easily be determined at , we find six phases with different spins values depend on the effect of a single-ion anisotropies .these lead to determined the second , first orders transition ,and the tricritical points as well as the compensation phenomenon .

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Publication Date
Sun Jan 16 2022
Journal Name
Iraqi Journal Of Science
The Variation in Levels of Some Male Pituitary and Gonadal Hormones in Beta-Thalassemia Major Patients in Iraq
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This study was aimed to investigate the iron overload effect on the levels of ferritin, testosterone, follicle stimulating hormone (FSH), luteinizing hormone (LH) and prolactin (PRL) in male patients with β-thalassemia. Blood levels of sex hormones and ferritin were determined in (50 males) beta-thalassemia patients, aged (16-23) years and in (30) healthy males matched for age. They were recruited from the Abin Al-Balady Hospital in Baghdad. Ichroma™ kits were used to determine the blood levels of sex hormones and ferritin. The results showed that the level of testosterone, LH and FSH were significantly (p≤ 0.05) lower in β-thalassemia male patients compared to controls. Furthermore, the level of ferritin and prolactin in male pati

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Publication Date
Sun Sep 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using The Ultrasonic Waves For Studying Thermal And Elastic Properties as a Function of Porosity in Sintered ceramic
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Ultrasonic pulse echo measurements on porous alumina as ceramic

material with porosities ranging from (20-40)% showed effect of volume

fraction of porosity on both thermal and elastic properties. A quadratic relationships, by using a least squares method, is deduced for the dependence of the shear velocity, longitudinal velocity, shear modulus, Young's modulus,  bulk  modulus, Poisson 's ratio, Debye temperature, specific heat, and thermal conductivity on the total  porosity. By these relationships,  the  thermal  and  elastic  properties  results  of  pore-free alumina  were  calculated.  The  elastic  properties  results  of  

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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A study of Geomagnetic Field and It's secular variation at the Location Brazilian Anomaly (25°S, 45°W).
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ln this paper we study  and  analysis  the  total intensity  (P) .and the horizontal  component (H) of the geomagnetic field at the location na ly Brazilian    Anomaly  (Lat   25S,    long   4S·"W)    in  which   the geomagnetic field intensity  has a minimum  value. We examine the relationship. between  the { F , H) with altitude  at a certain latitude, and

.relationship  between  ( F,H ) with  the latitude  at  the certain  altitude

.We study  also  the nature  of the secular  variation  of the

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Publication Date
Thu Apr 28 2022
Journal Name
Iraqi Journal Of Science
Two Techniques (Spectrophotometric and Turbidimetric) for Determination of Ciprofloxacin HCl in Pharmaceutical Drugs with Comparison between the Techniques
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A new, effective, simple and inexpensive method was developed for determination the amounts of Ciprofloxacin HCl in solutions and in tablets by spectrophotometry and turbidity using sodium tungstate as reagent. Also, in this paper comparison between two techniques was conducted. The reaction between the Ciprofloxacin HCl and reagent in acidic media formed a yellowish white complex. Chemical and physical conditions have been investigated. The Linear range for spectroscopic and turbidimetric techniques were (0.05-1.25) and (0.05-3.0) mmol.L-1 with correlation coefficients (0.9956) and (0.9941) respectively. The limits of detection were 7×10-5 and 5×10-5 mol.L-1. The proposed method is good alternative for determination of Ciprofloxacin H

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Taxonomical and Comparative morphological study for two wild species of the genus Chaenorhinum (D.C.) Reichb. (Scrophulariaceae) in Iraq.
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Comparative morphological study has been treated for two species of the genus Chaenorhinum (D.C.) Richb., These species were: 1. Chaenorhinum calycinum 2. Chaenorhinum rubrifolium (Robill. & cast. Ex Lam. & DC.) Fourr. The genus belong to the family Scorphulariaceae. Morphological characters has been studies for: root, stem, leaves, flowers (calyx, corolla, androcium including filaments and anthers, gynocium including ovary, style and stigma), fruits and seeds also has been characterized. Key for there two species presented using some quantitative characters. Other characters like shape of fruits and seeds were used too, and they were of a useful taxonomic value

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Publication Date
Mon Feb 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Assessment of the relationship between maxillary sinus floor and maxillary posterior teeth root apices using spiral CT scan
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Background: The purpose of this study is to investigate the relationship between the roots of the maxillary posterior teeth and the maxillary sinus using spiral computed tomography, and measured the distances between the roots of the maxillary posterior teeth and the sinus floor. Materials and Methods: The sample of the present study was a total of 120 Iraqi subject (60 males & 60 females) aged (20-60) years old, who admitted to spiral Computed Tomography scan unit in AL-Zahraa hospital in AL-Kut city to have Computed Tomography scan of the brain and paranasal sinuses who had complaints of headaches or with suspicion of sinusitis but without pathological findings in maxillary sinuses. From November 2012 to April 2013, CT sagittal reconstruc

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