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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
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
the administrative investigation and its impact on the performance of the offices of the inspectors General.
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The purpose of this research is to highlight the relationship between the   administrative investigation and the improvement of institutional performance, and the research sought to achieve a set of cognitive and applied goals. the administrative investigation is the modern trend of managing the offices of the general  hginspectors and the main source to build the necessary standards to manage and invest its resources efficiently and effectively required to achieve the goals it seeks. The institutional performance is the cornerstone for the implementation of all tasks and duties carried out by institutions operating within the borders of a particular country, The significant change

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Publication Date
Mon Aug 01 2022
Journal Name
Baghdad Science Journal
The Patterns of Poisoning Exposure in Different Ages in Duhok Governate: A three Years Study (2016, 2017, 2018)
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Poisoning with toxic substances accidently or deliberately can be life threatening and especially in some countries that lack the essential tests and facilities to identify the types and causes of these toxic substances. In Iraq, as many other countries, poisoning is one of the chronic public health problems. However, very little literature about the pattern of poisoning cases, types and age is available in Duhok Governorate. Therefore, this study was conducted to determine the most common patterns of poisoning and the related age and gender in Duhok Governorate from 2016-2018, which would possibly contribute to the early diagnosis and treatment of poisoning. The present study was conducted for three years, started from 1st of

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Publication Date
Thu May 14 2020
Journal Name
Journal Of Planner And Development
The Impact of the Method of Dealing with the Product of Wars in the Continuity of the Crisis Wars. Beirut city as an Example
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This research investigates the subject of the impact of wars (as a manifestation of crisis) on architecture, and the extent of continuing wars physical and moral results of wars, even after the end of the cause of the crisis. The impact of different rebuilding which exposed to the effects of the war seems different in crisis regions.

The problem of research is about the uncertainty of the impact of the way chooses for reconstructing the buildings after wars in the continuity of the crisis of war. The goals of this research are to clarify the influence of methods of reconstruction of buildings in a city chosen which is Beirut, on the continuation of the war crisis with the argument of demolishing and rebuilding newly or keeping tr

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Pulmonry function test in spinning and weaving workers in Iraq
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Background :The cotton factories have difference steps, spinning and weaving are van important parts of the factories. Cotton industry workers are exposed to various hazards in the different departments of textile factories. The major health problems associated with cotton dust are respiratory problems. Cotton workers display an excess of lung function abnormalities when compared to a community control population.
Aim of Study: This study assessed the effect of exposure to cotton dust in spinning and weaving workers on the lung function in Iraq, by measuring Forced Vital Capacity (FVC),Forced Expiratory Volume in the first second(FEV1), FEV1 ∕ FVC Ratio, and Forced Expiratory Flow 50%(FEF50%),with varying degree of reduction in lung

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Development and innovation in the theory of singing   In the Umayyad era
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The Umayyad era is characterized by the diversity of the subjects and their multiplicity in the literary phenomena. These phenomena are singing phenomena, although they were known in previous eras, they took a distinctive form in the era.
  In this light, the researcher tried to prove that singing theory in the Umayyad period was characterized by development and renewal. The research was entitled (evolution and renewal in the theory of singing in the Umayyad era).

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Publication Date
Mon Dec 05 2022
Journal Name
Journal Of Production And Industrial Engineering
The Use of Quantitative Techniques and Their Role in The Administrative Decision-Making Process in Organizations
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Due to the developments taking place in the field of communications, informatics systems and knowledge management in the current century, and the obligations and burdens imposed on the business organization to keep pace with these developments, the traditional methods of administrative decision-making are no longer feasible, as recent trends have emerged in management that focus on the need to rely on quantitative methods such as operations research.. The latter is one of the results of World War II, which appeared for the first time in Britain to manage war operations. The first method used in this field is the linear programming method. The use of operations research has developed greatly in the past years, and the methods of analysis in

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Imam Al-Mubarakpuri's Jurisprudential Choices (d.1353 AH) in the Borders from his book "Tuhfat Al-Ahwadi" with the explanation of "Jami' Al-Tirmidhi / a comparative jurisprudential study
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Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers and his family and companions.

The study of the jurisprudential opinions of scholars, their choices, or their weightings, sheds light on the approach they followed in their choices, and reveals the originality of the scholar or his influence on those who preceded him from among the scholars.

And the commentators of the noble hadith of the Prophet have their important contributions in this aspect, as they undertake the task of explaining the noble hadith, the second source of legislation

Contemporary commentators have their share in the service of the honorable hadith, and the statement of their choices and preferences, and am

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
The effectiveness of the manufacturing industry in Iraq
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The manufacturing industry in Iraq has faced, during the time stages, several obstacles that have had devastating effects on the Iraqi economy. These obstacles are represented by political events and wars that have led to the depletion of most human and material resources and the suspension of most vital industrial facilities from working, And the occurrence of this major deviation in the process of economic development, For the same reasons, the contributions of the manufacturing sector to the gross domestic product varied fluctuatingly, indicating instability in the growth rates of this sector, On the other hand, the supremacy of the belief that the dominance of oil resources as a main source for creating economic growth and achieving a h

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Publication Date
Fri Sep 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Investigating the impact of non-nutritive sweeteners on the antifungal potential of alcoholic and aqueous Eucalyptus extracts against salivary candida albicans (An in-vitro study)
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Background: Eucalyptus extracts and derivatives are natural substances with potent antimicrobial properties. This study investigated the in- vitro effects of non-nutritive sweeteners on the antifungal activity of alcoholic and aqueous Eucalyptus extracts against Candida albicans, a common oral pathogen. Materials and Method: Ten isolates of Candida albicans were isolated from dental students’ salivary samples. The alcoholic and aqueous extracts were prepared from fresh Eucalyptus leaves using maceration. The sensitivity of Candida albicans isolates to various concentrations of Eucalyptus extracts ranging from 50 to 250 (mg/mL) was evaluated via agar well diffusion method, while the agar streaking method  was used to assess the minimum

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Publication Date
Wed Jul 01 2015
Journal Name
Al–bahith Al–a'alami
Building the News Agenda in Iraqi Newspapers and Patterns of Bias in their Sources
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News are considered the most press arts that supply the target audiences with daily information and events happened inside and outside society since it is formed by depending on its resources which have a deep relation with formal corporations to gain their satisfaction in order to support their authority and spreading their domination by using mass media in editing their viewpoints and achieving wide acceptance among public opinion. In the field of technological development and changing in the fields of politics, society, culture, economics etc. inside Iraqi society and democratic transition help to convert news agenda from independent variation to a fellow variation while in the past the variation of mass media was the independent one

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