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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
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Comprehensive Review on Medical Image Steganography Based on LSB Technique and Potential Challenges
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The rapid development of telemedicine services and the requirements for exchanging medical information between physicians, consultants, and health institutions have made the protection of patients’ information an important priority for any future e-health system. The protection of medical information, including the cover (i.e. medical image), has a specificity that slightly differs from the requirements for protecting other information. It is necessary to preserve the cover greatly due to its importance on the reception side as medical staff use this information to provide a diagnosis to save a patient's life. If the cover is tampered with, this leads to failure in achieving the goal of telemedicine. Therefore, this work provides an in

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Publication Date
Fri Jul 07 2017
Journal Name
International Journal Of Science And Research (ijsr)
Automatic brain tumor segmentation from MRI Images using superpixels based split and Merge algorithm
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RA Ali, LK Abood, Int J Sci Res, 2017 - Cited by 2

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Publication Date
Fri Dec 25 2009
Journal Name
Wireless Personal Communications
A N-Radon Based OFDM Trasceivers Design and Performance Simulation Over Different Channel Models
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In this paper a new method is proposed to perform the N-Radon orthogonal frequency division multiplexing (OFDM), which are equivalent to 4-quadrature amplitude modulation (QAM), 16-QAM, 64-QAM, 256-QAM, ... etc. in spectral efficiency. This non conventional method is proposed in order to reduce the constellation energy and increase spectral efficiency. The proposed method gives a significant improvement in Bit Error Rate performance, and keeps bandwidth efficiency and spectrum shape as good as conventional Fast Fourier Transform based OFDM. The new structure was tested and compared with conventional OFDM for Additive White Gaussian Noise, flat, and multi-path selective fading channels. Simulation tests were generated for different channels

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Publication Date
Tue Jan 10 2017
Journal Name
International Journal Of Dynamics And Control
On local approximation-based adaptive control with applications to robotic manipulators and biped robots
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Publication Date
Sat Aug 21 2021
Journal Name
Engineering, Technology & Applied Science Research
A Comparison between Static and Repeated Load Test to Predict Asphalt Concrete Rut Depth
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Rutting has a significant impact on the pavements' performance. Rutting depth is often used as a parameter to assess the quality of pavements. The Asphalt Institute (AI) design method prescribes a maximum allowable rutting depth of 13mm, whereas the AASHTO design method stipulates a critical serviceability index of 2.5 which is equivalent to an average rutting depth of 15mm. In this research, static and repeated compression tests were performed to evaluate the permanent strain based on (1) the relationship between mix properties (asphalt content and type), and (2) testing temperature. The results indicated that the accumulated plastic strain was higher during the repeated load test than that during the static load tests. Notably, temperatur

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Publication Date
Thu Apr 12 2012
Journal Name
Pramana
Nucleon momentum distributions and elastic electron scattering form factors for some 1p-shell nuclei
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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physics: Conference Series
Study electron transport coefficients for Ar, O2 and their mixtures by using EEDF program
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Publication Date
Wed Mar 16 2022
Journal Name
International Journal Of Recent Contributions From Engineering, Science & It
Smart Learning based on Moodle E-learning Platform and Digital Skills for University Students
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Publication Date
Thu Oct 30 2025
Journal Name
Iraqi Journal Of Science
Postmortem Panoramic Dental Radiography: Human Identification Based on Convolution Neural Network and Contourlet Transform
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Human identification is crucial in forensics for the investigation of large-scale disasters such as fires, epidemics, earthquakes, and tsunamis. Even though biometric identification using panoramic dental radiography (PDR) has been the subject of several studies in the literature, further study remains a necessary and challenging issue. In this research, a human identification system was developed based on a convolutional neural network (CNN) and contour transform (CT). The proposed system was implemented on a total of 1540 PDR from 302 individuals. The preprocessing applied to PDRs for enhancing and taking the Region of Interest (ROI). The features were extracted using CT transform. These features were fused with features extracted

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Publication Date
Thu Apr 11 2024
Journal Name
Russian Journal Of Infection And Immunity
MATRIX METALLOPROTEINASES -3 (MMP-3) SERUM LEVEL AND GENETIC POLYMORPHISMS ASSOCIATED WITH RHEUMATOID ARTHRITIS
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Abstract Introduction: MMP3 plays a crucial role in the process of bone erosion in the pathomechanism of rheumatoid arthritis (RA). It acts by removing the outer osteoid layer, which allows the osteoclasts to tightly connect and carry out the subsequent damage to the underlying bone. MMP3 can trigger the production of other MMPs like MMP-1, MMP-7, and MMP-9, it plays a pivotal role in the remodeling of connective tissues. Aim of the study: to assess the influence of MMP-3 serum levels and single-nucleotide polymorphisms of rs679620 in the rheumatoid arthritis patients' group in comparison to the control group. Subjects: eighty eight samples, 45 rheumatoid arthritis patients after being referred by their treating physician for regular RA

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