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The Iraqi Judicial System in Light of the Activation of the Role of the Forensic Accountant: Proposed Strategies and Methods
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Forensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA can be a crucial element in solving financial crimes. Applying these experiences in Iraq will improve the judicial system and increase integrity and transparency. By activating this role, Iraqi judicial institutions can benefit from advanced financial analysis to combat corruption and promote justice.

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Publication Date
Mon Aug 10 2020
Journal Name
Journal Of Petroleum Exploration And Production Technology
Geomechanical modelling and two-way coupling simulation for carbonate gas reservoir
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Abstract<p>Geomechanical modelling and simulation are introduced to accurately determine the combined effects of hydrocarbon production and changes in rock properties due to geomechanical effects. The reservoir geomechanical model is concerned with stress-related issues and rock failure in compression, shear, and tension induced by reservoir pore pressure changes due to reservoir depletion. In this paper, a rock mechanical model is constructed in geomechanical mode, and reservoir geomechanics simulations are run for a carbonate gas reservoir. The study begins with assessment of the data, construction of 1D rock mechanical models along the well trajectory, the generation of a 3D mechanical earth model, and runni</p> ... Show More
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Publication Date
Tue Jan 01 2019
Journal Name
Ieee Access
Speech Enhancement Algorithm Based on Super-Gaussian Modeling and Orthogonal Polynomials
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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Energy management and storage systems on electric vehicles: A comprehensive review
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Publication Date
Fri Mar 12 2021
Journal Name
Sensors
A Robust Handwritten Numeral Recognition Using Hybrid Orthogonal Polynomials and Moments
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Numeral recognition is considered an essential preliminary step for optical character recognition, document understanding, and others. Although several handwritten numeral recognition algorithms have been proposed so far, achieving adequate recognition accuracy and execution time remain challenging to date. In particular, recognition accuracy depends on the features extraction mechanism. As such, a fast and robust numeral recognition method is essential, which meets the desired accuracy by extracting the features efficiently while maintaining fast implementation time. Furthermore, to date most of the existing studies are focused on evaluating their methods based on clean environments, thus limiting understanding of their potential a

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Publication Date
Sat Dec 01 2018
Journal Name
Fuel
Biodiesel from batch and continuous oleic acid esterification using zeolite catalysts
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Publication Date
Fri Nov 20 2020
Journal Name
Journal Of Physical Organic Chemistry
Spectroscopic characterization for new model from Schiff base and its complexes
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Abstract<p>New complexes have been prepared from the new ligand [2,2′‐(5,5‐dimethylcyclohexane‐1,3‐diylidene)bis(azan‐1‐yl‐1‐ylidene)dibenzoic acid] derived from 5,5‐dimethylcyclohexane‐1,3‐dione and 2‐aminobenzoic acid. Accordingly, its mono and binuclear Mn(II), Co(II), Cu(II), Zn(II), and Cd(II) complexes were prepared. The prepared components have been characterized by various spectroscopic techniques and elemental analysis. The thermal stability of the ligand and its complexes were performed by TGA. It was found that all the complexes have excellent thermal stability and do not contain water molecules within their structure, but the ligand has little stability. Additionally, theor</p> ... Show More
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Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
A Brief Review on Schiff Base, Synthesis, and Their Antimicrobial Activities
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Publication Date
Fri Sep 16 2022
Journal Name
Sustainability
Intellectual Capital History and Trends: A Bibliometric Analysis Using Scopus Database
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This article aims to provide a bibliometric analysis of intellectual capital research published in the Scopus database from 1956 to 2020 to trace the development of scientific activities that can pave the way for future studies by shedding light on the gaps in the field. The analysis focuses on 638 intellectual capital-related papers published in the Scopus database over 60 years, drawing upon a bibliometric analysis using VOSviewer. This paper highlights the mainstream of the current research in the intellectual capital field, based on the Scopus database, by presenting a detailed bibliometric analysis of the trend and development of intellectual capital research in the past six decades, including journals, authors, countries, inst

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
On Faintly θ- Semi-Continuous and Faintly δ-Semi-Continuous Functions
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      Faintly continuous (FC) functions, entitled faintly S-continuous and faintly δS-continuous functions have been introduced and investigated via a -open and -open sets. Several characterizations and properties of faintly S-continuous and faintly -Continuous functions were obtained. In addition, relationships between faintly s- Continuous and faintly S-continuous function and other forms of FC function were investigated. Also, it is shown that every faintly  S-continuous is weakly S-continuous. The Convers is shown to be satisfied only if the co-domain of the function is almost regular.

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Publication Date
Sat Jan 07 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Cr (III), Fe (III), Co (II) and Cu(II)Metal ions Complexes with Azo Compound Derived from 2-hydroxy Quinoline Synthesis, Characterization, Thermal Study and Antioxidant Activity
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Azo-ligand-(HL) ([4- ((2-hydroxyquinolin-3-yl) diazenyl) -N- (5-methylisoxazol-3yl) benzenesulfonamide]), (2- hydroxy quinolin derivative),reacts with the next metal ions (Cr (III), Fe (III),Co (II) and Cu(II)) forming stable complexes with unique geometries such as(tetrahedral for bothCo (II) and Cu (II), octahedral for both Cr (III) and Fe (III)). The creation of such complexes was detected by employing spectroscopic means involving ultraviolet-visible which proved the obtained geometries, Fourier transfer proved the involvement of coordinated water molecule in all complexes besides the pyrolysis (TGA & DSC) studies proved the coordination of water residues with metal ions inside the coordination sphere as well as chlorine atoms. Moreover

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