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
... Show MoreThe present research aims at identifying the effect of the cognitive discrepancy strategy on the fourth-stage students’ achievement in literature and texts. The researcher adopted the null hypothesis: there is no statistically significant difference at the level (0.05) between the average grades of the experimental group who study literature and texts following the discrepancies strategy, and those who follow the traditional method. A post-achievement test of (60) paragraphs was administered to (6) students as the study sample. The results showed that the experimental group who studied literature and texts with the strategy of cognitive achieved better than the control group who followed the traditional method in the post-achievement t
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تعد الانتخابات بمثابة الطريق المؤدي إلى الديمقراطية كونها النمط الأكثر شيوعاً لمشاركة المواطنين في الحياة السياسية للبلدان واختيار ممثليهم في المجالس التشريعية، حيث أن مطلب إجراء انتخابات حرة ونزيهة لم يعد مطلباً داخلياً فحسب بل مطلباً دولياً يصرّ المجتمع الدولي على الوفاء به وهذا يلقي على عاتق كل دولة أن تضع من الضمانات ما يكفل ممارسة هذه الانتخابات ب
... Show MoreThe relationship between the vision of the scenario and the director is represented in the second search for new mechanisms and possibilities that possess the direct effect and synonyms of the vision of the scenario, so he works on investing them in achieving his ideas and visions with more effectiveness and flexibility to achieve creative potentials, without resorting to the installations and expressive structures themselves that have exhausted their meaning, and lost their luster due to Its prevalence and familiarity on the one hand, and its activation on the other hand to achieve modernity at the level of aromas, after the director takes a method or approach that has privacy and exclusivity, and based on the foregoing, getting
... Show MoreAfter the spread of the function of the scenographer in the modern theater, his vision has become present in most of the theatrical works and because the director is the master of the work and the owner of the vision that appears in front of the audience, the overlap between the visions of each of them was required. This research is an attempt to detect the overlap and disengagement in the work of each of them.
The research is divided into a methodological framework that included the research problem, importance, limits, and purpose, and then the definition of terms. In the theoretical framework, the research dealt with two theoretical sections that pave the way for raising ideas related to this subject: the first section (scenography
Background: Radiologic evaluation of breast lesions is being achieved through several imaging modalities. Mammography has an established role in breast cancer screening and diagnosis. Still however, it shows some limitations particulary in dense breast.
Methods : Magnetic resonance imaging is an attractive tool for the diagnosis of breast tumors1 and the use of magnetic resonance imaging of the breast is rapidly increasing as this technique becomes more widely available.1 As an adjunct to mammography and ultrasound, MRI can be a valuable addition to the work-up of a breast abnormality. MRI has the advantages of providing a three-dimensional view of the breast, performing wit
... Show MoreA simple, cheap, fast, accurate, Safety and sensitive spectrophotometric method for the determination of sulfamethaxazole (SFMx), in pure form and pharmaceutical dosage forms. has been described The Method is based on the diazotization of the drug by sodium nitrite in acidic medium at 5Cº followed by coupling with salbutamol sulphate (SBS) drug to form orange color the product was stabilized and measured at 452 nm Beer’s law is obeyed in the concentration range of 2.5-87.5 ?g ml-1 with molar absorptivity of 2.5x104 L mole-1 cm-1. All variables including the reagent concentration, reaction time, color stability period, and sulfamethaxazole /salbutamol ratio were studied in order to optimize the reaction conditions. No interferences were
... Show MoreA solid Phase Extraction (SPE) cartridges followed by HPLC-UV method is described for the simultaneous quantitative determination of benzidine (BZ) and its substituted 3, 3’-dichlorobenzidine (DCB) and 3, 3’-Dimethylbenzidine (DMB). The Benzidines were separated by liquid chromatography using a C-18 column with UV detector at wave length of 280nm. The mode of Flow was isocratic. The mobile phase was consisted of 75:25 methanol: water, column temperature 50C°, and Flow Rate 1.8ml/min. Calibration curves were linear (R2 = 0.9979-0.9995). LOD (26.36-33.67) µg/L, LOQ (109.98-186.11) µg/L, the Robustness (2.99-4.35), Ruggedness (2.93-3.65).Conditions of extraction by (SPE) cartridges were optimized, the resin used is Octadecyl silica (ODS
... Show MoreA simple, accurate and sensitive spectrophotometric method for the determination of Procaine penicillin (PP) is described. The method is based on charge-transfer reaction of PP with metol (N-methyl-p-hydroxy aniline) in the presence of ferric sulphate to form a purple-water soluble complex ,which is stable and has a maximum absorption at 510 nm .A graph of absorbance versus concentration shows that Beer’s low is obeyed over the concentration range of 3-80 µg /ml of PP (i.e.,3-80 ppm) with a molar absorbativity of 4.945 ×103 L.mol-1.cm-1 ,Sandell sensitivity of 0.1190 µg cm-2 ,a relative error of (-1.57)-2.79 % and a standard deviation of less than 0.59 depending on the concentration of PP.The optimum conditions for full co
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