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

The increasing use of plastics in various aspects of modern life resulted in the availability of enormous amount of wastes, including a negative effect on the environment and humans. So it is necessary to find solutions to deal with these wastes and ensure to use them as solutions to use in concrete mix . In this research the production of concrete containing high and low density polyethylene has been used by (5, 10, 15)% as a replacement of part of the volume of sand, so as to obtain concrete good compressive strength as well as other benefits such as improved possibility of pumping concrete and reduce the loss of concrete for workability polymer is a material that is non-absorbable of water . It is also intended to dispose of these was

The mechanical properties and microstructure of hot-rolled steel are critical in determining its performance in industrial applications, particularly when exposed to elevated temperatures. This study examines the effects of varying temperatures and soaking times on these properties through a series of controlled experiments. The primary objective was to optimize the key response parameters, including tensile strength, yield strength, and elongation, by analyzing the influence of temperature and time. A full factorial design approach was used, applying the desirability function theory to explore all possible combinations and identify optimal processing conditions. The experimental results showed that the soaking time played a critica

The aim of this work is to enhance the mechanical properties of the glass ionomer cement GIC (dental materials) by adding Zirconium Oxide ZrO₂ in both micro and nano particles. GIC were mixed with (3, 5 and 7) wt% of both ZrO₂ micro and nanoparticles separately. Compressive strength (CS), biaxial flexural strength (BFS), Vickers Microhardness (VH) and wear rate losses (WR) were investigated. The maximum compression strength was 122.31 MPa with 5 wt. % ZrO₂ micro particle, while 3wt% nanoparticles give highest Microhardness and biaxial flexural strength of 88.8 VHN and 35.79 MPa respectively. The minimum wear rate losses were 3.776µg/m with 7 wt. % ZrO₂ nanoparticle. GIC-contai

The aim of present work is to improve mechanical and fatigue properties for Aluminum alloy7049 by using Nano composites technique. The ZrO₂ with an average grain diameter of 30-40 nm, was selected as Nano particles, to reinforce Aluminum alloy7049 with different percentage as, 2, 4, 6 and 7 %. The Stir casting method was used to fabricate the Nano composites materials due to economical route for improvement and processing of metal matrix composites. The experimental results were shown that the adding of zirconium oxide (ZrO₂) as reinforced material leads to improve mechanical properties. The best percentage of improvement of mechanical properties of 7049 AA was with 4% wt. of ZrO₂ about (7.76% ) for ultim

Due to the numerous motor and performance skills required of female students in futsal refereeing during college lessons, along with the constant need to reposition themselves and move within the playing field, continuous monitoring and repetition are essential to minimize potential errors during performance. These errors may arise from failing to assume the correct position or delays in signalling officiating gestures. Addressing this issue necessitated the implementation of an electronic program and supplementary tools—such as electronic games, scientific posters illustrating officiating signals, and other instructional aids—since these serve as guiding tools that direct individuals toward correct performance by distinguishing

With the increasing intensity of the ecological and environmental problems and the scarcity of fresh water, this paper was introduced to investigate the ability to use treated wastewater as a cooling media via studying its behavior throughout a cooling tower. The simultaneous transfer of heat and mass from the treated wastewater to air over splash-fill packing arranged in a zigzag manner was studied. The characteristic of the cooling tower, the outlet water temperature, and the rejected heat were investigated as the water-to-air ratio and inlet water temperature were varied. The core results show that the cooling tower of the tower decreases with increasing water-to-air ratio, and increases with the raise of inlet water temperature.