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

Photorefractive keratectomy (PRK) is the refractive technique that began with a physical scraping of the epithelial layer of cornea subsequent by laser treatment. Post this procedure to about 48 hours the removed epithelial layer regenerated to protect the eye again. The regeneration process (called re-epithelization) started from the limbus of the cornea toward the central part of it. The re-epithelization mechanism consists of a change in cell density (mitosis) and cell concentration (migration) with a velocity in two directions: radial and tangential. In the present study, an estimation for both radial (responsible for the overlapped layers toward the outward direction of the cornea) and tangential comp

     Ontology is a system for classifying human knowledge according to its objective characteristics and hierarchical relations through building clusters or that bear common characteristics. In digital environments, it is a mechanism that helps regulate a vast amount of information by achieving a complete link between sub-thematic concepts and their main assets. The purpose of this study is to survey the previously conducted studies that use ontology in organizing digital data on social networking sites, such as the search engines Yahoo, Google, and social networks as Facebook and their findings. Results have shown that all these studies invest ontology for the purpose of organizing digital content data, especially on

Tax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A numbe

The Arab literature in Andalusia was distinguished by its special nature, in addition to the distinction of its influencing rhythm in our souls, it represents the natural extension of the Arab-Islamic civilization in Morocco, that civilization that collapsed with insecurity and stability and the exit of Muslim Arabs from those countries and the defeat of Muslims, their civilization has ceased, and only remains of them witnessing For its leaders in a safe and stable life, but literature in Andalusia underwent many experiences that express the lives of Arab Muslims there, especially what distinguished the Andalusian Muslims from their many battles and conquests, but they did not suffer as their support during the fall of Andalusia and the

The operation of production planning is a difficult operation and it's required High effect and large time especially it is dynamic activity which it's basic variables change in continuous with the time, for this reason it needs using one of the operation research manner (Dynamic programming) which has a force in the decision making process in the planning and control on the production and its direct affect on the cost of production operation and control on the inventory.

Leaching scheduling techniques are one of the suggested solutions for water scarcity problems .The aim of the study is to show the possibility of using leaching scheduling, when applying the irrigation scheduling program for a certain irrigation project, which was prepare by Water Resources Engineering –University of Baghdad with some modifications to generalized it and it make applicable to various climatic zone and different soil types.
The objectives of this research is to build a system that concerns the prediction of the leaching scheduling (depth and date of leaching water), illustrating the main problems (soil salinity, save the amount of leaching requirement, and to maintain crops growth).The other objective is to compare be

The accounting system of government is considered an important tool to follow up the financial transactions that reflect the activities of governmental units and by which the useful information for estimating governmental annual revenues and expenditures are provided through the state public budget because it is an information system that provides detailed past performance, as well as measures the efficiency of the governmental agencies performance in implementing the budget, and the of success governmental units is measured through the type of services and programs offered, their size and the possibility of achieving the objectives assigned to them. The medical evacuation program is one of the medical and curative health services provid