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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 01 2025
Journal Name
Case Studies In Construction Materials
Optimized stress-strain modeling of eco-friendly fiber-reinforced concrete members using meta-heuristic algorithms
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Eco-friendly concrete is produced using the waste of many industries. It reduces the fears concerning energy utilization, raw materials, and mass-produced cost of common concrete. Several stress-strain models documented in the literature can be utilized to estimate the ultimate strength of concrete components reinforced with fibers. Unfortunately, there is a lack of data on how non-metallic fibers, such as polypropylene (PP), affect the properties of concrete, especially eco-friendly concrete. This study presents a novel approach to modeling the stress-strain behavior of eco-friendly polypropylene fiber-reinforced concrete (PFRC) using meta-heuristic particle swarm optimization (PSO) employing 26 PFRC various mixtures. The cement was partia

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Experimental and theoretical investigations of seepage reduction through zoned earth dam material with special core
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Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Comparative Study of Water Desalination using Reverse Osmosis (RO) and Electro-dialysis Systems (ED): Review
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The increasing drinking water demand in many countries leads to an increase in the use of desalination plants, which are considered a great solution for water treatment processes. Reverse osmosis (RO) and electro-dialysis (ED) systems are the most popular membrane processes used to desalinate water at high salinity. Both systems work by separating the ionic contaminates and disposing of them as a brine solution, but ED uses electrical current as a driving force while RO uses osmotic pressure. A direct comparison of reverse osmosis and electro-dialysis systems is needed to highlight process development similarities and variances. This work aims to provide an overview of previous studies on reverse osmosis and electro-dial

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Publication Date
Wed Apr 01 2026
Journal Name
Case Studies In Construction Materials
Performance Evaluation of Modified Hard-Grade Asphalt Binder Using Waste PVC Derived from Flex Banners
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Hard-grade asphalt binders, such as AC 20–30, offer excellent resistance to permanent deformation but are inherently brittle, making them highly susceptible to fatigue and low-temperature cracking. While polymer modification addresses these issues, virgin polymers remain expensive. Despite the growing interest in recycled plastics, the rheological impact of complex waste streams, specifically polyvinyl chloride (PVC) derived from flex banners containing plasticizers, on excessively stiff binders within the complete Superpave Performance Grading (PG) framework remains critically underexplored. This study introduces a novel valorization approach by utilizing solvent-extracted flex banner waste (WPVC) as a dual-action modifier. It leverages

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Publication Date
Mon Mar 30 2026
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Characterization of fluid properties and pseudo-fraction analysis for oils with low gas oil ratios
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   The Sadi reservoir is one of the largest and most important unconventional tight oil reservoirs in southern Iraq. However, it suffers from low production rates, necessitating many development strategies that require a correct and reliable characterization of reservoir fluid properties. Whilst these properties are originally obtained from laboratory experiments, measurement errors often occur despite rigorous workflows, which negatively affect the calculation of reservoir fluid properties. This study utilizes the fluid thermodynamics characterization program (PVTp) to generate a reliable model for determining the oil properties of Sadi reservoir. A methodology was developed to simulate fluid thermodynamic tests, including Differ

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Publication Date
Fri May 01 2026
Journal Name
Journal Of Engineering
Electronic Circuit Design and Modeling of Biodegradable Mxene-Based Wireless Biosensor for Deep Wound Monitoring
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One of the most significant challenges of medical care is the infection of postoperative wounds, and conventional visual examination often fails to detect it early. This research proposes the design of an innovative, passive wireless telemetry system for non-intrusive monitoring of the wound-healing process.  The system integrates a biocompatible resonance circuit (LC) with a high-sensitivity piezoresistive sensor based on MXene (Ti3C2Tx). It operates within the standard industrial and medical (ISM) band at 13.56 MHz.The detection mechanism in the system is based on the principle of "impedance modulation" (Impedance Modulation), which arises from changes in the sensor's resistance under physiological tissue pressure. The system was

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Publication Date
Wed Oct 01 2025
Journal Name
Indonesian Journal Of Chemistry
Synthesis of Titanium Dioxide Nanoparticles for Removal of Pb<sup>2+</sup>, Cd<sup>2+</sup> and Cr<sup>3+</sup> from Wastewater
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Water pollution is widely regarded as one of the most pressing global challenges, exacerbated by human progress in industrial, agricultural, and technological sectors. Wastewater often contains non-biodegradable heavy metals that accumulate in living organisms. This accumulation poses significant risks to both environmental ecosystems and human health. The structures and surface morphology were characterized by FTIR, UV-vis measurements, XRD, SEM, and AFM. TiO2 nanoparticles could remove heavy metal ions (Pb2+, Cd2+, and Cr3+) from two samples (laboratory samples and real samples from Babylon battery factory in Al-Waziriya, Baghdad/Iraq) and measured by AAS. The results indicated that the removal percentages of heavy metal ions by T

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
بناء مقياس لآنماط الشخصية على وفق نظريةالانيكرام لدى طلبة الجامعة
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أولاً: مشكلة البحث:

على الرغم من أن كل شخص هو كائن متفرد بحد ذاته ، إلا أن هناك تشابهات مشتركة بين كثير من الناس ، وتشكل هذه التشابهات أنماطآ شخصية يهدف علم النفس إلى دراستها وفهمها.

وقد حاول علماء النفس والمنظرون في مجال الشخصية بناء أنظمة نظرية لتغطية التباين الواسع بين الأفراد في السلوك ضمن المواقف المختلفة. وهدفت جهودهم إلى فهم الدافعية البشرية ، والسلوك عن طريق عملية النمو

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
بناء وتطبيق مقياس مفهوم المواطنة لدى طلبة الجامعة
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تعد المواطنة مبدأ ومرجعية دستورية وسياسية لا تلغي عملية التدافع والتنافس في الفضاء الاجتماعي ، نضبطها بضوابط الوطن ووحدته القائمة على احترام التنوع وليس على نفيه ، والساعية بوسائل قانونية وسلمية للافادة من هذا التنوع في تمتين قاعدة الوحدة الوطنية ، بحيث يشعر الجميع بان مستقبلهم مرهون بها ، وانها لاتشكل نفيا لمحو حياتهم ، وانما مجالا للتعبير عنها بوسائل منسجمة وناموس الاختلاف وافاق العصر ومكتسبات الح

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Structural and Optical Properties of Cobalt-Doped Zinc Oxide Thin Films Prepared By Spray Pyrolysis Technique
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Undoped and Co-doped zinc oxide (CZO) thin films have been prepared by spray pyrolysis technique using solution of zinc acetate and cobalt chloride. The effect of Co dopants on structural and optical properties has been investigated. The films were found to exhibit maximum transmittance (~90%) and low absorbance. The structural properties of the deposited films were examined by x-ray diffraction (XRD). These films, deposited on glass substrates at (400? C), have a polycrystalline texture with a wurtzite hexagonal structure, and the grain size was decreased with increasing Co concentration, and no change was observed in lattice constants while the optical band gap decreased from (3.18-3.02) eV for direct allowed transition. Other parameters

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