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 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

Alot of medical and industrial applications used the metal nanoparticles (NPs) with increase interest to be used as cancer therapy. The current work aimed to prepare AuNPs and AgNPs through the use of plasma jet and test their antitumor mechanism of apoptosis induction. The results indicating the face-centered cubic structures and crystalline nature of AuNPs and AgNPs. Also, the image of FESEM showed that the well dispersions regarding AuNPs and AgNPs, while the NP’s spherical shape with the particle size distributions which are considered to be close that estimated from the XRD. cytotoxicity have been assessed against the Normal embryonic cell line REF and the digestive system (HC , SK-GT-4) cell lines under a variety of the seri

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In modern hydraulic control systems, the trend in hydraulic power applications is to improve efficiency and performance. “Proportional valve” is generally applied to pressure, flow and directional-control valves which continuously convert a variable input signal into a smooth and proportional hydraulic output signal. It creates a variable resistance (orifice) upstream and downstream of a hydraulic actuator, and is meter in/meter out circuit and hence pressure drop, and power losses are inevitable. If velocity (position) feedback is used, flow pattern control is possible. Without aforementioned flow pattern, control is very “loose” and relies on “visual” feed back by the operator. At this point, we should examine how this valv

Pulsatile drug delivery systems are time-controlled dosage forms which are designed to release the active pharmaceutical ingredient after a predetermined lag time to synchronize the disease circadian rhythm. A migraine shows circadian rhythm with a marked increase in attacks between 6 a.m. and 8 a.m.

Sumatriptan is a selective agonist at serotonin (5-Hydroxy tryptamine1  (5-HT1))receptors, is an effective treatment for acute migraine attacks.

The aim of this work is to prepare time-controlled press-coated tablet with a lag time of 5.45 hrs.

Six formulas of fast dissolving core tablets and three formulas of press-coated tablets were prepared by using direct compression method using different variables to prepa

The present expermint was designed to determine the effect of Sodium Selenite (0.5 mg/kg) and Vitamin A (10 mg/kg) in FSH and LH level in Albino Male Mice treated with Hexavalent Chromium (1000 ppm). `This study included 48 mice divided into six groups (1st group treated with distilled water and the 2nd group treated with Sesame Oil were considered as control group, 3th group exposed to Hexavalent chromium , 4th group treated with Sodium Selenite and exposed to Hexavalent Chromium , 5th group treated with Vitamin A and exposed to Hexavalent Chromium and 6th group treated with Sodium Selenite and Vitamin A and exposed to Hexavalent Chromium ) . The treatment lasted for 35 days. The results showed a significant (P ? 0.05) decrease in FSH an

At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present ,  He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years

Several problems have emerged as a result of urban expansion or the connection of urban areas with rural areas. This process has led to the urbanization of rural areas, and to have overlapping edges and margins of areas, which were outside the basic design of the city. Accordingly, the present research assumes that the accelerating growth of Baghdad population has contributed significantly to the process of unplanned urbanization. Thus, the study aims to examine the factors that have led to an increase of urban sprawl at the expense of the agricultural land. The study has thus adopted the descriptive, analytical, and historical approaches relying on the simple linear regression method to predict the phenomenon of urban expansion and its