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

The present study aimed to determine the genetic divergence of seven maize genotypes (Al-Maha, Sumer, Al-Fajr, Baghdad, 5018, 4 × 1 single hybrid, and 4 × 2 single hybrid) under two varied levels of nitrogen fertilization (92 and 276 kg N ha-1). The experiment occurred in 2022 in a randomized complete block design (RCBD) with a split-plot arrangement and three replications at the College of Agricultural Engineering Sciences, University of Baghdad, Iraq. The nitrogen fertilization levels served as main plots, with the maize genotypes allocated as the subplots. The results revealed that genetic variance was higher than the environmental variance for most traits, and the coefficient of phenotypic variation was close to the genetic va

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. A physical model was manufactured to simulate steady state harmonic load at different operating frequencies. The effect of relative density, depth of embedment, foundation area as well as the imposed harmonic load was investigated. It was found that the amplitude of displacement of the foundation increases with increasing the amplitude of dynamic force and operating frequency meanwhile it decreases with increasing the relative density of sand, degree of saturation, depth of embedment and contact area of footing. The maximum displacement was noticed at 33.34 to 41.67 Hz. The maximum displacement amplitude respons

In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. A physical model was manufactured to simulate steady state harmonic load at different operating frequencies. The effect of relative density, depth of embedment, foundation area as well as the imposed harmonic load was investigated. It was found that the amplitude of displacement of the foundation increases with increasing the amplitude of dynamic force and operating frequency meanwhile it decreases with increasing the relative density of sand, degree of saturation, depth of embedment and contact area of footing. The maximum displacement was noticed at 33.34 to 41.67 Hz. The maximum displaceme

The aim of this research is to identify the level of mental mindfulness among female students of the College of Education at Umm Al-Qura University, as well as to identify the statistically significant differences in the level of mental mindfulness according to academic level, specialization, and academic achievement. A mental mindfulness scale was designed to cover five dimensions. The study employed the analytic descriptive approach applied to a random sample of (217) female students from various academic specializations. The findings indicated that the level of mental mindfulness was average among female students. Statistically significant differences were attributable to the academic level, academic specializations, and academic achi

The digital camera which contain light unit inside it is useful with low illumination but not for high. For different intensity; the quality of the image will not stay good but it will have dark or low intensity so we can not change the contrast and the intensity in order to increase the losses information in the bright and the dark regions. . In this search we study the regular illumination on the images using the tungsten light by changing the intensities. The result appears that the tungsten light gives nearly far intensity for the three color bands(RGB) and the illuminated band(L).the result depend on the statistical properties which represented by the voltage ,power and intensities and the effect of this parameter on the digital

Drip irrigation is one of the conservative irrigation techniques since it implies supplying water directly on the soil through the emitter; it can supply water and fertilizer directly into the root zone. An equation to estimate the wetted area in unsaturated soil is taking into calculating the water absorption by roots is simulated numerically using HYDRUS (2D/3D) software. In this paper, HYDRUS comprises analytical types of the estimate of different soil hydraulic properties. Used one soil type, sandy loam, with three types of crops; (corn, tomato, and sweet sorghum), different drip discharge, different initial soil moisture content was assumed, and different time durations. The relative error for the different hydrauli

Carbon fibre reinforced polymers are widely used to strengthen steel structural elements. These structural elements are normally subjected to static, dynamic and fatigue loadings during their life-time. A number of studies have focused on the characteristics of CFRP sheets bonded to steel members under static, dynamic and fatigue loadings. However, there is a gap in understanding the bonding behaviour between CFRP laminates and steel members under impact loading. This paper shows the effect of different load rates from quasi-static to 300 × 103 mm/min on this bond. Two types of CFRP laminate, CFK 150/2000 and CFK 200/2000, were used to strengthen steel joints using Araldite 420 epoxy. The results show a significant bond strength enhancemen

This search concerns study the crack growth in the wall of pipes made of low carbon steel under the impact load and using the effect of moisture (rate of moisture 50%). The environmental conditions were controlled using high accuracy digital control with sensors. The pipe has a crack already. The test was performed and on two type of specimens, one has a length of 100cm and other have length 50cm. The results were, when the humidity was applied to the pipe, the crack would enhance to grow (i.e. the number of cycles needed to grow the crack will reduce). In addition, when the test performed on the specimens of length 50cm the number of cycles needed to grow the crack is increased due to the effect of bending stress on the

Recently, wireless communication environments with high speeds and low complexity have become increasingly essential. Free-space optics (FSO) has emerged as a promising solution for providing direct connections between devices in such high-spectrum wireless setups. However, FSO communications are susceptible to weather-induced signal fluctuations, leading to fading and signal weakness at the receiver. To mitigate the effects of these challenges, several mathematical models have been proposed to describe the transition from weak to strong atmospheric turbulence, including Rayleigh, lognormal, Málaga, Nakagami-m, K-distribution, Weibull, Negative-Exponential, Inverse-Gaussian, G-G, and Fisher-Snedecor F distributions. This paper extensive