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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
Wed Jan 01 2025
Journal Name
Transactions Of The Chinese Society Of Agricultural Machinery
Evaluating Tillage Quality under Varying Speed and Depth Using YOLOv7-Based Image Analysis
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Soil tillage is a critical agricultural practice that creates favorable conditions for seedbed preparation and plant growth. This study presents an innovative application of artificial intelligence (AI) in agriculture by employing the YOLOv7 algorithm to classify and assess post-tillage soil surface conditions, a domain underexplored in current research. The integration of mechanical operation parameters with AI-based image classification enables optimization of tillage quality and mitigation of soil compaction, highlighting the novelty of this approach. The study aims to improve the efficiency of moldboard plow operations by examining the effects of tillage speed and depth on soil clod distribution, fuel consumption, and power requ

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Publication Date
Mon Nov 24 2025
Journal Name
2025 13th International Conference On Control, Mechatronics And Automation (iccma)
Modeling Twisting and Coiling Actuators with Regression-Based Learning: Application to Neck Rehabilitation
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Twisting and coiling actuators (TCAs) are lightweight artificial muscles that can produce large linear contractions while lifting heavy loads with low power. A TCA consists of two or more strings connected to a rotational motor and a load. When activated, the strings twist and coil, causing contraction. This study presents a data-driven framework for modeling TCA behavior using experimental data. Polynomial regression, Support Vector Regression (SVR), and symbolic regression were applied using the motor angle and payload weight as inputs. The models were evaluated under various loads and implemented in a neck-rehabilitation prototype. SVR showed the highest accuracy (RMSE: 6.17 mm upward, 4.98 mm downward); however, it lacks a closed-form e

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Synthesis and Antibacterial Evaluation for Some New Schiff-bases Derived from P-aminoacetanilide
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Derivatives of Schiff-bases possess a great importance in pharmaceutical chemistry. They can be used for synthesizing different types of bioactive compounds. In this paper, derivatives of new Schiff bases have been synthesized from several serial steps. The acid (I) was synthesized from the reaction of dichloroethanoic acid with 2 moles of p-aminoacetanilide. New acid (I) converted to its ester (II) via the reaction of (I) with dimethyl sulphate in the present of anhydrous of sodium carbonate and dry acetone. Acid hydrazide (III) has been synthesized by adding 80% of hydrazine hydrate  to the new ester using ethanol as a solvent. The last step included the preparation of new Schiff-bases (IV-VIII) by the reaction of acid hydrazide with

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Publication Date
Tue Oct 15 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Combining Convolutional Neural Networks and Slantlet Transform For An Effective Image Retrieval Scheme
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In the latest years there has been a profound evolution in computer science and technology, which incorporated several fields. Under this evolution, Content Base Image Retrieval (CBIR) is among the image processing field. There are several image retrieval methods that can easily extract feature as a result of the image retrieval methods’ progresses. To the researchers, finding resourceful image retrieval devices has therefore become an extensive area of concern. Image retrieval technique refers to a system used to search and retrieve images from digital images’ huge database. In this paper, the author focuses on recommendation of a fresh method for retrieving image. For multi presentation of image in Convolutional Neural Network (CNN),

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Publication Date
Wed Jan 01 2020
Journal Name
Management Science Letters
Work-life balance and its impact on employee satisfaction on five star hotels
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This study aimed to find out the impact of work-life balance on employee satisfaction in five-star hotels in Amman, Jordan based on a descriptive analytical approach. The questionnaire of the survey was designed and distributed to a sample of participants in order to collect the necessary data for this study and they were analyzed later through the SPSS V22 program. The study population was the hotel sector in Jordan, while the study sample included the five-star hotels in the capital, Amman, and the sampling unit included the employees of the middle and lower levels of management in the five-star hotels in Amman. The study showed a number of results, including the existence of a good level of work-life balance by employees in top manage-me

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Publication Date
Tue Jun 23 2015
Journal Name
Nature Communications
A metabolic stress-inducible miR-34a-HNF4α pathway regulates lipid and lipoprotein metabolism
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Publication Date
Mon Feb 07 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Mathematical connection skills and their relationship with productive thinking among secondary school students
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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
Science and Technology Park as an Urban Element Towards Society Scientific Innovation Evolution
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Abstract<p>The idea of Science and Technology Parks (STP) emerged in the 1950s. The Parks have accumulated several architectural functions, including research centers, scientific exhibitions and innovator residence, etc. As these Parks gradually spread, some of them were linked to university complexes, while others had independent sites. The STP have been linked to the prosperity of society by providing an environment that fosters a culture of innovation and transforming research and ideas based on innovation into a commercially marketed product. However, the functional architectural concept of the STP remained unclear. The objective of this paper is to clarifying the stages of development of Pa</p> ... Show More
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Publication Date
Sat Dec 10 2016
Journal Name
Misan Journal For Physical Education Sciences
Designing and Standardizing two tests for motor coordination timing for youth basketball players
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Designing and Standardizing two tests for motor coordination timing for youth basketball players Research submitted by Prof. Faris sami & asst. prof. Wasan hanoon ali & asst. prof. Feras muttasher Baghdad University-College Of Physical Education and Sport Sciences Motor coordination in basketball is considered one of the most important factors for success in skill performance accuracy and speed due to the defensive and offensive situations of the game. The problem of the research lies in the lack of tests that can specify the growth of motor coordination through which the relative change for a number of players can be noticed due to practice and training. The subjects of the research were (30) young league players of National Center for gif

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Compared Some Estimators Ordinary Ridge Regression And Bayesian Ridge Regression With Practical Application
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Maulticollinearity is a problem that always occurs when two or more predictor variables are correlated with each other. consist of the breach of one basic assumptions of the ordinary least squares method with biased estimates results, There are several methods which are proposed to handle this problem including the  method To address a problem  and  method To address a problem , In this research a comparisons are employed between the biased   method and unbiased   method with Bayesian   using Gamma distribution  method  addition to Ordinary Least Square metho

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