This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

The study aims to identify the degree of Tabuk University practices to raise the intellectual awareness of students through scientific research, as well as to identify the degree of Tabuk University practicing to raise the intellectual awareness through the educational process (faculty member – activities). The study also seeks to identify the degree of Tabuk University practicing to raise the intellectual awareness of students through community service and university media. The study is descriptive in nature that employed the questionnaire as a tool in collecting data. Total of (540) students were chosen randomly from different colleges at universities of Tabuk to form the study sample. The results showed that faculty member has pract

Ceramic art associated with urban growth in the cities, it overlapped with architectural construction, the increasing of population, urban growth, knowledge, and civilization was considered ceramic arts as an important aesthetically architecturally complement in the cities, including those in the squares and architectural institutions in the city of Baghdad .the title (Ceramic Art and Urban Planning in the City of Baghdad) the problem was its wonders : 1- Does ceramic monuments suited their locations in the city of Baghdad with the architectural planning urban of the city.2- Does the recipient interacted with these monuments and the reasons of their existence. Then the aim: knowing the relationship of the ceramic monuments with the urban

ZnS thin films were grown onto glass substrates by flash evaporation technique, the effects of ? – rays on the optical constants of ZnS these films were studied. It was found that ? – rays affected all the parameters under investigation.

Conventional flexible pavements are released to different types of failure in the initial phases of their service life due to high traffic density, high speeds, heavy loads, and harsh climates. To eliminate pavement damage and failure early, the present search investigates the impact of adding glass, steel, and basalt fibers in the asphalt mixtures. Also, the study evaluates these materials characteristics compared to the mixtures without fibers. The Marshall test and tensile strength ratio test (TSR) were utilized to evaluate the asphalt mixture's performance. A set of specimens were produced by incorporating glass fiber (GF), steel fiber (SF), and basalt fiber (BF) at (0.10%, 0.15%, 0.20%), (0.25%, 0.35%, 0.45%), and (0.15%, 0.35%

Abstract:

               The research aims to achieve defining the concept of environmental quality and associated costs. Studying the impact of environmental quality costs on the performance of economic units. Measuring the relationship between environmental quality and environmental performance of the units. Where the research problem is represented in the weak awareness of some economic units of the importance of environmental quality costs and their impact on evaluating environmental performance, and this leads to neglecting environmental considerations and not improving environmental performance effectively, which negatively affects the en

This work aimed to use effective, low-cost, available, and natural adsorbents like eggshells for removal of  hazardous organic dye result from widely number of  industries and study the influence of different eggshell particle size (75, 150) Mm.  The adsorbent was characterized by SEM, EDX, BET and FTIR . The initial pH of dye solutions  varying from 4 to 10 , the initial concentrations of methyl violet (MV) 2B range (20-80) mg/L, dosage range (0.5-10) g, contact time (30-180) min, and particles size of the adsorbent (75, 150) Mm were selected to be studied. Two adsorption isotherms models have been used to fit the experimental data. Langmuir and Freunlich models were found to more represent the experiments with high

Information and Communication Technology  revolution has led to the emergence of electronic payment systems and their means And that the replacement of these modern means replace the traditional means (legal money) issued by the Central Bank has influenced the performance of monetary policy, especially that monetary policy is one of the most important policies used to achieve economic stability ,  The aim of the research is To know the impact of electronic payment systems on the tools of monetary policy as these means, such as cards and electronic money issued by credit institutions and companies, that is, the Central Bank is not responsible for issuance and spread And the lack of regulation by the Central Bank will lea