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

Barhi dates fruit are one of the most important date palm cultivars which are some of their properties they are mostly eaten and sold at the khalal stage when it has become yellow compared with rutab stage. At this stage the fruit loses its astringency and becomes sweet and best texture, therefore. High moisture content and rapid ripening of Barhi dates shorten their shelf life, as well the Khalal stage lasts for about 4 weeks until the ripening of the fruits begins and transfer to rutab stage. In the present study, Barhi dates packaging in the first by common air - packaging and
second by Modified atmosphere packaging, MAP A (5% O2 + 20% CO2) and MAP B (40%O2+20%CO2) and stored for 30 days at different temperatures 5 and 20 °C, re

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim

The issue, the existence of God Almighty, and the creativity of the universes including the whale, and assets and how diversified, and faith in him and his lordship and divinity, is a delicate issue, and very important and dangerous, and it occupied human thought old and new, and still occupy it until God takes the land and on it. Many complex issues of thought, behavior, and ethics have resulted in the belief of many communities in the existence of the Almighty, having ruled their minds, depicting their beliefs and distancing their thoughts about slippage and abuse. When they looked at the wonders of creatures and the minutes of the assets, they thought about the planetary and astronomical motion systems. His existence was denied by ath

What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law and its connection with the Arabic dialects, which proceeded in the linguistic levels to form Phenomenon inherent in the use of the source and the name of the source

תקציר

העיון הזה מדבר על דבר ההשגה על הטקסטים המקראיים בידי כמה מסופרים ופילוסופים יהודים אשר הושפעו מהרעיונותיהם של הפילוסופים האירופיים מחד גיסא, ואת הרעיונות של ההשכלה מאידך גיסא. היהודים היו חיים בבידוד, ותחת השליטה של הרבנות (רבנים) שהייתה שליטה מוחלטת. כבר העבודה של הרבנות מאז ימי קדם להעלות רעיונות במוחם של היהודים בתור העם הנבחר, והם מעולים ועדיפים על בני אדם. הם כל כך מסתמכים על פסוקים מה

    Much has been written about Baghdad in the history books and documents ,about the Origin  of its call , Reality ,history ,peoples ,Rulers and  all that have passed since  the beginning of creation and so far...

Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elimina

   What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law