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Financial Fraud and Corruption with Examples
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He mentioned in this article the main types of corruption, which are political, moral, financial and administrative. Others may add other types of corruption, such as religious, scientific, media, informational and statistical corruption. At the global level, the focus is largely on financial corruption, although other types of corruption are no less bad than it. Financial corruption can be defined as all financial deviations in violation of general laws or the provisions of regulations, legislation, and procedures regulating the work of the state, private institutions and individuals and applied in state institutions and the private sector in general and inconsistent with the controls and instructions of financial control.

In the first part of this study, we drew a conceptual framework for corruption which is distorted social justice and social stability and we gave experienced examples related to this subject.  In the second part,  the definition, types, actors and prevention of accounting fraud which is pave the way  for corruption was mentioned. Besides, we have completed our work by providing examples which is related to accounting fraud.

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Publication Date
Thu Dec 10 2009
Journal Name
Iraqi Journal Of Laser
Diagnosis and Treatment of Cervical Intraepithelial Neoplasia with Carbon Dioxide Laser Therapy in Selected Patients
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Female infection with HPV (human papilla virus) has been established as an essential cause of CIN (cervical intraepithelial neoplasia). The danger of transformation from CIN to frank malignancy should be considered. Objective: The goal of this study is to evaluate the effectiveness of CO2 laser vaporization of ectocervical lesion high grade squamous intraepithelial lesion (HGSIL). Patients and Methods: Four Female out of 150 affected with HGSIL lesions were submitted to CO2 laser vaporization and followed up in 4 months later, and 10 women with HGSIL lesion submitted to electrocautery diathermy for the comparison. Results: Among women treated by CO2 laser vaporization, 3 women had negative results (clear cervix), at 4 months follow up; o

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Publication Date
Sun Mar 22 2026
Journal Name
Apa For Conference
Descriptive Correlational Study: Strategic Thinking with Coursera Platform for Educators and Students’ Achievement in Mathematics
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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
Gene frequency and haplotype analysis of HLA class I in patients with simple renal cysts
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Background: The study of human leukocytes (HLA) alleles, and haplotype frequencies within populations provide an important source of information for anthropological investigation, organ and hematopoietic stem cell transplantation as well as disease association, certain diseases showed association with specific alleles specially those of known or suspected hereditary origin or immunological basis, whether simple renal cyst is congenital or acquired is still unclear and need to be investigated.Objectives: To study the genetic aspect of simple renal cysts by detecting the gene frequency and the haplotype of HLA class I of patients with simple renal cysts, and to find the presence of these cysts in other family members.Method: Thirty patient

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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Biotreatment of Slaughterhouse Wastewater Accompanied with Electrcity Generation and Nutrients Recovery in Microbial Fuel Cell
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In recent years and decades, there is a great need for developing new alternative energy sources or renewable sustainable energy. On the other hand, new technology approaches are growing . towards benefits from the valuable nutrients in wastewater which are unrecoverable by traditional wastewater treatment processes.  In the current study, a novel integrated system of microbial fuel cell and anoxic bioreactor (MFC-ANB) was designed and constructed to investigate its potential for slaughterhouses wastewater treatment, nitrogen recovery, and power generation. The system consisted of a double-chamber tubular type MFC with biocathode inoculated with freshly collected activated sludge. The MFC-ANB system was continuously fed with real-fi

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
Study of rheological and mechanical properties of bitumen blended with two alpha phases of polyamide
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The effect of D phase polyamide (PA6)on the rheological properties, Young Modulus and the thermal expansion coefficient of two blends groups (bitumen-polyamide) were tested. The first group was for bitumen-PA6 blends and the second group for bitumen blended with polymer resulted from the crystallization of PA6-formic acid solution in water(PAFW).The obtained results proved that adding both types of polyamide has led to a rise in toughness and softening point temperature while the penetration Index approached -3 after adding the polyamide. So, all these changes make bitumen-polyamide blends more suitable for use in hot climate regions. The blends properties were explained according to the reaction that takes place between the polyamide and

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Publication Date
Sun Oct 31 2021
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Evaluation of EOS Gene Expression and IL-6 Serum Levels in Iraqi Patients with Psoriasis
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Background: EOS (encoded by the IKZF4 gene) is a member of the zinc finger transcription factor IKaros family, and plays a critical role in Treg suppressor functions, and maintaining Treg stability. IL-6 is a soluble mediator with a pleiotropic effect on inflammation, immune response, and hematopoiesis. Aim: To estimate serum IL-6 level and EOS gene expression in Iraqi patients with psoriasis. Method: Twenty-two patients with psoriasis (8 females, 14 males) with age ranged 18-72 years, were recruited from Baghdad Teaching Hospital, Dermatology Clinic, Baghdad, and 24 healthy donors. The serum levels of IL-6 by ELISA and the gene expression of IKZF4 (EOS gene) by RT-qPCR technique. Results: The results showed a non-significant diffe

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Publication Date
Sun Aug 22 2021
Journal Name
Biochemical & Cellular Archives
THE EFFICIENCY OF NERIUM OLEANDER PLANT IN PHYTOREMEDIATION OF SOILS CONTAMINATED WITH LEAD AND CADMIUM
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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
Optimum Dimensions of Hydraulic Structures and Foundation Using Genetic Algorithm coupled with Artificial Neural Network
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      A model using the artificial neural networks and genetic algorithm technique is developed for obtaining optimum dimensions of the foundation length and protections of small hydraulic structures. The procedure involves optimizing an objective function comprising a weighted summation of the state variables. The decision variables considered in the optimization are the upstream and downstream cutoffs lengths and their angles of inclination, the foundation length, and the length of the downstream soil protection. These were obtained for a given maximum difference in head, depth of impervious layer and degree of anisotropy. The optimization carried out is subjected to constraints that ensure a safe structure aga

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Publication Date
Sat Mar 31 2018
Journal Name
Journal Of Engineering
Energy and Exergy Analysis of Dual Channel Solar Air Collector with Different Absorber Plates Geometry
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Flat-plate collector considers most common types of collectors, for ease of manufacturing and low price compared with other collectors. The main aim of the present work is to increase the efficiency of the collector, which can be achieved by improving the heat transfer and minimize heat loss experimentally. Five types of solar air collectors have been tested, which conventional channel with a smooth absorber plate (model I), dual channel with a smooth absorber plate (model II), dual channel with perforating “V” corrugated absorber plate (model III), dual channel with internal attached wire mesh (model Ⅳ), and dual channel with absorber sheet of transparent honeycomb, (model Ⅴ). The dual channel collector used for

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Publication Date
Fri May 01 2020
Journal Name
Journal Of Engineering
Chemical and Thermal Investigation on Stability of Tanuma Formation Using Different Additives with Drilling Fluids
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Wellbore stability is considered as one of the most challenges during drilling wells due to the
reactivity of shale with drilling fluids. During drilling wells in North Rumaila, Tanuma shale is
represented as one of the most abnormal formations. Sloughing, caving, and cementing problems
as a result of the drilling fluid interaction with the formation are considered as the most important
problem during drilling wells. In this study, an attempt to solve this problem was done, by
improving the shale stability by adding additives to the drilling fluid. Water-based mud (WBM)
and polymer mud were used with different additives. Three concentrations 0.5, 1, 5 and 10 wt. %
for five types of additives (CaCl2, NaCl, Na2S

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