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.
The research aims to identify banking stress tests, which is one of the modern and important tools in managing banking risks by applying the equations of that tool to the sample. The banking sector considered one of the most vulnerable to sudden and rapid changes in an unstable economic environment, making it more vulnerable. Therefore, it is necessary to establish a special risk management section to reduce the banking risks of the banking business that negatively affect its performance.
The research concluded that there is a direct relationship between stress tests and risk management, as stress tests are an essential tool in risk management. They also considered a unified approach in managing bank risks that helps the bank to
... Show MoreThe densities and visconsities of solutions of poly(vinyl alcohol)(PVA) molccuar weight (14)kg.mol-1in water up to 0.035%mol.kg-1
ArcHydro is a model developed for building hydrologic information systems to synthesize geospatial and temporal water resources data that support hydrologic modeling and analysis. Raster-based digital elevation models (DEMs) play an important role in distributed hydrologic modeling supported by geographic information systems (GIS). Digital Elevation Model (DEM) data have been used to derive hydrological features, which serve as inputs to various models. Currently, elevation data are available from several major sources and at different spatial resolutions. Detailed delineation of drainage networks is the first step for many natural resource management studies. Compared with interpretation from aerial photographs or topographic maps, auto
... Show MoreThe study aimed to assess the frequency of invasive fungal infection in patients with respiratory diseases by conventional and molecular methods. This study included 117 Broncho alveolar lavage (BAL) samples were collected from patients with respiratory disease (79 male and 38 female) with ages ranged between (20-80) years, who attended Medicine Baghdad Teaching hospital and AL-Emamain AL-Khadhymian Medical City, during the period from September 2019 to April 2020. The results in PCR versus culture methods in this study showed that out of 117 samples of fungal infections 30(25.6 %) were detected by culture method, while the 24(20.5%) samples were detected by PCR technique, the most commonly diagnosed pathogenic fungi is Candida spp.
... Show MoreBackground: Concha bullosa is an anatomical variation which defined by pneumatizaton of middle turbinate that occurred with an incidence of (5 to 25%) in the normal population.It has the potential to cause crowding and obstruction of the middle meatus and nasal cavity. There are many surgical techniques which utilized for its management. Study goal: Is to compare the formation of adhesion between endoscopic partial lateral middle turbinectomy and middle turbinate trimming in cases of concha bullosa. Patients and methods: A prospectivecomparative clinical trial was performed in the ENT department at Al-Shahid Ghazi AL Hariri Hospital in Medical City over the period from September 2016 to August 2017. Fifty nine (59) patients {24 males
... Show MoreThe purpose of this research is defining the main factors influencing on decision of management system on sensitive data in cloud. The framework is proposed to enhance management information systems decision on sensitive information in cloud environment. The structured interview with several security experts working on cloud computing security to investigate the main objective of framework and suitability of instrument, a pilot study conducts to test the instrument. The validity and reliability test results expose that study can be expanded and lead to final framework validation. This framework using multilevel related to Authorization, Authentication, Classification and identity anonymity, and save and verify, to enhance management
... Show MoreThe study aimed to evaluate Glucagon-Like Peptide-1 levels in Polycystic ovary syndrome (PCOS) infertile female with Diabetes Mellitus (DM) and compare the results with control group, also, to find the correlation for GLP-1 with Luteinizing hormone (LH), Follicle stimulating hormone (FSH) and LH/FSH ratio that may be used in prediction atherosclerosis in these patients. The study included nineteen women with age ranged (30-40) years and BMI ranged between (30-35) Kg/m 2. Subjects were divided into two groups: group (1) consist of (45) females as a healthy control and group (2) consist of (45) infertile females with PCOS and DM as complication. Fasting serum glucose was determined by using commercial kits (Biolabo SA-France); LH, FSH, prolac
... Show MoreTheoretical and experimental investigations of free convection through a cubic cavity with sinusoidal heat flux at bottom wall, the top wall is exposed to an outside ambient while the other walls are adiabatic saturated in porous medium had been approved in the present work. The range of Rayleigh number was and Darcy number values were . The theoretical part involved a numerical solution while the experimental part included a set of tests carried out to study the free convection heat transfer in a porous media (glass beads) for sinusoidal heat flux boundary condition. The investigation enclosed values of Rayleigh number (5845.6, 8801, 9456, 15034, 19188 and 22148) and angles of inclinations (0, 15, 30, 45 and 60 degree). The numerical an
... Show MoreBackground: The main purpose of this study is to find if there is any correlation between the level of C-reactive protein (CRP) in gingival crevicular fluid with its serum level in chronic periodontitis patients and to explore the differences between them according to the probing depth. Materials and methods: Forty seven male subjects enrolled in this study. Thirty males with chronic periodontitis considered as study group whom further subdivided according to probing depth into subgroup 1 with pocket depth ≤6mm, subgroup 2 with pocket depth >6mm. The other 17 subjects considered as controls. For all subjects, clinical examination where done for periodontal parameters plaque index (PLI), gingival index (GI), bleeding on probing (BOP),
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