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The role of forensic accounting in banking stability An applied research on a sample of Iraqi private banks listed on the Iraq Stock Exchange
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                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of two main axes The first axis includes paragraphs of questions related to the importance of forensic accounting, while the second axis revolves around its paragraphs on banking stability.

At the end of the research, we reached a set of results, the most important of which is the high rate of bad debts for many private banks in Iraq during the past years as a result of weak control and audit procedures that will be used to grant credit, which threatens the stability of these banks.

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Publication Date
Mon Dec 04 2017
Journal Name
Al-qadisiyah Journal For Administrative And Economic Sciences
Survival Function Estimating of Single age Groups for Generalized Gamma Distribution with Simulation.
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The analysis of survival and reliability considered of topics and methods of vital statistics at the present time because of their importance in the various demographical, medical, industrial and engineering fields. This research focused generate random data for samples from the probability distribution Generalized Gamma: GG, known as: "Inverse Transformation" Method: ITM, which includes the distribution cycle integration function incomplete Gamma integration making it more difficult classical estimation so will be the need to illustration to the method of numerical approximation and then appreciation of the function of survival function. It was estimated survival function by simulation the way "Monte Carlo". The Entropy method used for the

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Publication Date
Mon Jul 30 2018
Journal Name
Civil Engineering Journal
Performance of Post-Fire Composite Prestressed Concrete Beam Topped with Reinforced Concrete Flange
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The performance of composite prestressed concrete beam topped with reinforced concrete flange structures in fire depends upon several factors, including the change in properties of the two different materials due to fire exposure and temperature distribution within the composition of the composite members of the structure. The present experimental work included casting of 12 identical simply supported prestressed concrete beams grouped into 3 categories, depending on the strength of the top reinforced concrete deck slab (20, 30, and 40 MPa). They were connected together by using shear connector reinforcements. To simulate the real practical fire disasters, 3 composite prestressed concrete beams from each group were exposed to high t

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Publication Date
Tue Dec 01 2020
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Hybrid compensation of polarization-multiplexed QPSK optical format for high bit rate networks
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<span lang="EN-GB">Transmitting the highest capacity throughput over the longest possible distance without any regeneration stage is an important goal of any long-haul optical network system. Accordingly, Polarization-Multiplexed Quadrature Phase-Shift-Keying (PM-QPSK) was introduced lately to achieve high bit-rate with relatively high spectral efficiency. Unfortunately, the required broad bandwidth of PM-QPSK increases the linear and nonlinear impairments in the physical layer of the optical fiber network. Increased attention has been spent to compensate for these impairments in the last years. In this paper, Single Mode Fiber (SMF), single channel, PM-QPSK transceiver was simulated, with a mix of optical and electrical (Digi

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Biosorption of Safranin-O from Aqueous Solution by Nile Rose Plant (Eichhornia crassipes)
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In this work Aquatic plant (Nile rose) was used to study adsorption of industrial dye (safranin-O from aqueous solution within several operation conditions. The dried leaves of Nile rose plant were used as adsorbents safranin-O from aqueous solution after different activations such as wet and dry enhancements. The data show increasing in dye solution removal percentage for both activation methods of the adsorbent and also dye removal percentage that was obtained by using adsorbent without any treatment with the progress contact time. The dye removal percentages at equilibrium time 40 minutes were 88.7% at non-activation, 92.3% at thermal activation, and 98.3% at acidic activation. The samples adsorbents before and after adsorption which wer

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Publication Date
Fri Jun 03 2022
Journal Name
Basra Journal Of Science
Morphological and Electrical properties of Polyvinylpyrrolidone/Multi-walled Carbon Nanotubes Nanocomposite with Graphene
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The solution casting method was used to prepare a polyvinylpyrrolidone (PVP)/Multi-walled carbon nanotubes (MWCNTs) nanocomposite with Graphene (Gr). Field Effect Scanning Electron Microscope (FESEM) and Fourier Transformer Infrared (FTIR) were used to characterize the surface morphology and optical properties of samples. FESEM images revealed a uniform distribution of graphene within the PVP-MWCNT nanocomposite. The FTIR spectra confirmed the nanocomposite information is successful with apperaring the presence of primary distinct peaks belonging to vibration groups that describe the prepared samples.. Furthermore, found that the DC electrical conductivity of the prepared nanocomposites increases with increasing MWCNT concentratio

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
study Preparation and characterization ZnO nanoparticles and study of morphology at high temperature
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In context of this paper we prepare high purity powder ZnO nanostructures by chemical method at low temperature solution and study the effect off annealing at high temperature, ZnO nanoparticles have been successfully synthesized by chemical method at 0Cᵒ solution. In this method, suddenly reaction is occurred between zinc acetate solution and sodium hydroxide solution at 0Cᵒ, annealing temperature of powder product surfactant plays an important role in morphological changes. The nanostructures have been characterized by X-ray diffraction (XRD), Scanning Electron Microscope (SEM), differential scanning calorimetry(DSC) and UV-visible .analysis Effect of annealing temperatures on the morphology , structure and optical properties is di

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Publication Date
Wed Mar 22 2017
Journal Name
Iran J Sci Technol Trans Sci
Metal Complexes of Heterocyclic Hydrazone Schiff-Bases: Preparation, Spectral Characterisation and Biological Study
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New isatinic hydrazone Schiff-base ligands, namely furan-2-carboxylic acid (2-oxo-1,2-dihydro-indol- 3-ylidene)-hydrazide (L1), thiophene-2-carboxylic acid (2- oxo-1,2-dihydro-indol-3-ylidene)-hydrazide (L2) and 2-(pyridine-2-yl-hydrazono)-1,2-dihydro-indol-3-one) (L3) are reported. The ligands were prepared by the condensation of furan-2-carboxylic acid hydrazide (L1), thiophene- 2-carboxylic acid hydrazide (L2), and 2-hydrazino pyridine (L3) with isatine. Monomeric complexes were prepared from the reaction of the corresponding metal chloride with the ligands. The ligands and their nine new complexes of the general formulae [M(Ln)2]Cl2 [where M = Co(II), Zn(II) and Cd(II); n = L1, L2 and L3] were characterised by spectroscopic methods (FTI

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Finite element analysis of seepage for Kongele earth dam Using Geo- Studio software
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Abstract<p>Seepage occurs under or inside structures or in the place, where they come into contact with the sides under the influence of pressure caused by the difference in water level in the structure U / S and D / S. This paper is designed to model seepage analysis for Kongele (an earth dam) due to its importance in providing water for agricultural projects and supporting Tourism sector. For this purpose, analysis was carried out to study seepage through the dam under various conditions. Using the finite element method by computer program (Geo-Studio) the dam was analysed in its actual design using the SEEP / W 2018 program. Several analyses were performed to study the seepage across Kongele </p> ... Show More
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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
HYDRODESULFURIZATION OF THIOPHENE OVER COMO/ AL2O3 CATALYST USING FIXED- AND FLUIDIZED-BED REACTORS
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The present work reports a direct experimental comparison of the catalytic hydrodesulfurization of
thiophene over Co-Mo/Al2O3 in fixed- and fluidized-bed reactors under the same conditions. An
experimental pilot plant scale was constructed in the laboratories of chemical engineering department,
Baghdad University; fixed-bed unit (2.54 cm diameter, and 60cm length) and fluidized-bed unit (diameter of 2.54 cm and 40 cm long with a separation zone of 30 cm long and 12.7 cm diameter). The affecting
variables studied in the two systems were reaction temperature of (308 – 460) oC, Liquid hourly space
velocity of (2 – 5) hr-1, and catalyst particle size of (0.075-0.5) mm. It was found in both operations that the
conversion

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Publication Date
Wed Jan 01 2020
Journal Name
Biochemical Cellular Archives
Synthesis, characterizationand antibacterialactivity of PVA cyclic acetal (Cu) metal complex / chitosan polymer blend
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Polyacetal was synthesized from the reaction of PVA with para-methyoxy benzaldehyde. Polymer metal complexwas prepared by reaction with Cu, polymer blend with Chitosan was prepared through the technique of solution casting method.All prepared compounds have been characterized through FT-IR, DSC, SEM as well as the Biological activity. The FT-IR results indicated the formation of polyacetal. The DSC results indicated the thermal stability regarding prepared polymer, polymermetal complex and Chitosan polymer blends. Antibacterial potential related to synthesized polyacetal, its metal complex andChitosan blend against four types of bacteria namely, Staphylococcus aureas, Psedomonas aeruginosa, Bacillus subtilis, Escherichia coli was examined a

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