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The role of the forensic accounting philosophy in the transparency and quality of financial statements: : An applied study on a sample of workers at the Trade bank of Iraq and the Gulf Commercial Bank in Babylon
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This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distribution of the sample and the second axis that included the dimensions of judicial accounting, while the third included dimensions of quality The financial statements where the Lekert five-year scale was used to measure the research variables as well as the questionnaire was distributed to the research sample of 30 employees and 30 were recovered and thus the response was 100% where some statistical methods such as the computational mean and standard deviation of the answers of the research sample were used. The coefficient of rank correlation was also used for Spearman. To measure the relationship between the research variables and use the t calculated for the meaning difference test Between the sample averages by using the spss program in analyzing the data, a set of results was reached, the most important of which was that forensic accounting is an important tool in the hands of the supervisory authorities to urge the banks of the research sample to be transparent in information and improve the quality of their financial statements. The researcher recommended the need for legal legislation defining the duties of the accountant. Judicial in both courts and financial and supervisory institutions.

Key words: forensic accounting, quality of financial statements, financial reports

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Publication Date
Mon Dec 26 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF THE CHEMICAL COMPONENTS OF WASTES PRESSED GRAPES A STUDY THE EFFECT OF THERMAL EXTRACTS TRANSACTIONS IN INHIBITING THE GROWT OF MICROORGANISMS.: ESTIMATION OF THE CHEMICAL COMPONENTS OF WASTES PRESSED GRAPES A STUDY THE EFFECT OF THERMAL EXTRACTS TRANSACTIONS IN INHIBITING THE GROWT OF MICROORGANISMS.
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The chemical composition of wastes of pressed grapes and found that the main components of wastes of pressed grapes, represented by the percentage of moisture was 6.47%, and the proportions are 3.71%. Either carbohydrates amounted to 85.77 %, either in fat models using petroleum ether Petroleum ether) was the increase of 0.27%. estimated the percentage of ash in the sampls was 3.78%, either fiber reached 69.47 %,, in addition to the test extracts towards the growth of seven types of bacteria, which included Bacillus subtilis, Bacillus cereus, Bacillus stearothermophilus, Escherishia coli, Staphylococcus aureus, Salmonella typhimurium and Pseudomonas fluorescens and yeast Candida albicans and Kluyveromyces marxianus, ( diffusion method ).

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Publication Date
Wed Jan 01 2020
Journal Name
Biochem. Cell. Arch.
ANATOMICAL AND CHEMICAL STUDY OF ALTHEAE OFFICINALIS L. SPREAD IN THE NORTH OF IRAQ
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Scopus (2)
Scopus
Publication Date
Thu Jan 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of self-assessment on income and sales tax collections from the point of view of income tax auditors in Jordan
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This study aimed to show the extent of compliance with the income taxpayer  to provide tax returns and increase the speed of collection of these taxes in addition to increasing confidence in  Income Tax department and reduce the number of cases transferred to the courts and promote taxpayer awareness in charge of the importance of system self-assessment, and study sought to investigate the effect of the existence of records documents, technical audit, and computational audit and documentary audit on income tax collections in Jordan, from the point of view of Jordanian income tax auditors ,results shows there's a strong  relation between these variables and Income Tax collections.

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Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
A study in Tunisian - Iraqi Relations and its role in determining strategies for dealing with conflict and peace situations
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If the State attaches great importance to its foreign relations and intends to strengthen them in order to ensure the achievement of the highest national goals and interests. External relations between countries are one of the most prominent features of foreign policy, which depends on a combination of internal and external factors, the modern relations between Tunisia and Tunisia, which goes back to the pre-independence of Tunisia, when Iraq was a supporter of Tunisia's independence from France in the 1940s, Although these relations did not cause any disturbance by the two countries, but they remained weak relations did not develop in all areas except the sports and cultural field, which we will determine the reasons and the pos

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Crossref
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Level of Computer Literacy of the Students at Al Quds Open University in Tulkarm Branch
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The purpose of this study is to assess the level of computer literacy of the students at AlQuds open university in Tulkarm Branch. The study investigates the effects of the variables of gender, specialization, academic level, owning a personal computer, internet communication, and own an email account on the level of computer literacy. A test of computer literacy was constructed by the researchers consisting of (37) multiple choice items with a reliability rate (0.85). The study population consisted of (4100) students, while the sample contained (352) students. The study revealed that the level of computer literacy of the students at AlQuds Open University in Tulkarm Branch was (66.2 %) which is educationally acceptable. It also

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Determinants of Investment Allocations in the Agricultural Sector in Iraq : A Comparison Between the Method of least Squares Approach and the errror Correction Model
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Abstract

                 The research aimed to test the relationship between the size of investment allocations in the agricultural sector in Iraq and their determinants using the Ordinary Least Squares (OLS) method compared to the Error Correction Model (ECM) approach. The time series data for the period from 1990 to 2021 was utilized. The analysis showed that the estimates obtained using the ECM were more accurate and significant than those obtained using the OLS method. Johansen's test indicated the presence of a long-term equilibrium relationship between the size of investment allocations and their determinants. The results of th

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Publication Date
Thu Feb 01 2018
Journal Name
European Journal Of Internal Medicine
On the use of substandard medicines in hematology: An emerging concern in the Middle East and North Africa region
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Scopus (3)
Crossref (2)
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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
The Neurosis of Blackness and Psychological Trauma in Edward Albee's The Death of Bessie Smith
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      Edward Albee, as a playwright, indicates that art should be useful and have a message. Therefore, his work foregrounds and critically examines issues concerning the Neurosis of Blackness and psychological trauma. Albee uses cruelty of racism in reflecting psychological trauma and emotional abuse of American black identity in his plays. Race, social inequality, and gender still sustain to engender controversy audience consciously. Racial discrimination is one of the major issues that affect the American Society. Albee challenges and exposes the presumptive dreams of equality of American society and institutional racism. Therefore, one of the main problems of the twentieth century in America is skin color. It

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Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The role of sialic acid in the immune response of patients with acute leukemia Almufaawi the subject and is on treatment Alkamiawi this
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The focus of this research revolves around the importance level of sialic acid in the reasoning of cases, including tumors and then evaluate the patient's response to treatment and its impact on the immune response there are a lot of evidence showing that parts Alkrbu ???????? in peptides sugary and glycoproteins play an important role in Alfalitin life and responsiveness

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Publication Date
Sun Aug 24 2025
Journal Name
Journal Of Kufa For Chemical Sciences
Evaluation of Oxidative Stress and Liver Function Parameters in the Sera Samples of Kufa Cement Factory Workers
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AbstractThe objective of the present study was measured of several oxidative stresses and liver function parameters in workers occupationally exposed to cement dust in Kufa Cement Factory, in order to test the hypothesis that cement dust exposure may perturb these parameters. Assessment of oxidative stress and liver function parameters were performed in 63 workers occupationally, in different departments of Kufa Cement Factory, exposed to cement dust (range of the exposure time was 5-38 years) and 36 matched unexposed controls. The study results illustrated an increasing in the oxidative stress parameters, moreover; liver function parameters showed abnormal results in the exposed workers compared to the unexposed. An increase in theses para

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