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Forensic accounting role in governance and its impact on the quality of accounting information
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That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening judicial decisions, acts of investigations, detection of fraud, corruption and settlement of conflict resolution , and over time take this area to evolve He played an important role in the activation of the concept of corporate governance, which increased interest in the impact of recurring financial crises that led to the bankruptcy of many companies, due to the spread of corruption accounting reflux to the non-application of accounting principles and the lack of disclosure and transparency and do not show the data and factual information that reflect the financial situation of the units economic, resulting in a loss of confidence in the accounting information contained in the financial statements, and thus the loss of accounting information for the most important elements of excellence (quality).

So it became a corporate governance effective tool to ensure the objectivity Altaqariralamalah, and this through a commitment to apply the principle of disclosure and transparency. All of this confirms the existence of a close link between the application of the principles of governance and the quality of accounting information as are considered the two sides of the same coin affects and is affected by the other.

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Publication Date
Tue Sep 06 2022
Journal Name
Methods And Objects Of Chemical Analysis
Spectrophotometric Analysis of Quaternary Drug Mixtures using Artificial Neural network model
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A Novel artificial neural network (ANN) model was constructed for calibration of a multivariate model for simultaneously quantitative analysis of the quaternary mixture composed of carbamazepine, carvedilol, diazepam, and furosemide. An eighty-four mixing formula where prepared and analyzed spectrophotometrically. Each analyte was formulated in six samples at different concentrations thus twenty four samples for the four analytes were tested. A neural network of 10 hidden neurons was capable to fit data 100%. The suggested model can be applied for the quantitative chemical analysis for the proposed quaternary mixture.

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Scopus
Publication Date
Thu Dec 15 2022
Journal Name
Arab World English Journal
Genre-Based Analysis of Selected Political Debates: A Discourse Analysis Study
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The researchers of the present study have conducted a genre analysis of two political debates between American presidential nominees in the 2016 and 2020 elections. The current study seeks to analyze the cognitive construction of political debates to evaluate the typical moves and strategies politicians use to express their communicative intentions and to reveal the language manifestations of those moves and strategies. To achieve the study’s aims, the researchers adopt Bhatia’s (1993) framework of cognitive construction supported by van Emeren’s (2010) pragma-dialectic framework. The study demonstrates that both presidents adhere to this genre structuring to further their political agendas. For a positive and promising image

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Publication Date
Mon Mar 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Purification of Zinc Oxide Using Direct Thermal Process by Petroleum Coke
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The present investigation is concerned for the purification of impure zinc oxide (80-85 wt %) by using petroleum coke
(carbon content is 76 wt %) as reducing agent for the impure zinc oxide to provide pure zinc vapor, which will be
oxidized later by air to the pure zinc oxide.
The operating conditions of the reaction were studied in detail which are, reaction time within the range (10 to 30 min),
reaction temperature (900 to 1100 oC), air flow rate (0.2 to 1 l/min) and weight percentage of the reducing agent
(petroleum coke) in the feed (14 to 30 wt %).
The best operating conditions were (30 min) for the reaction time, (1100 oC) for the reaction temperature, (1 l/min) for
the air flow rate, and (30 wt %) of reducing

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Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of Aromatic Hydrocarbons from Lube Oil Using Different Co-Solvent
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An investigation was conducted effect of addition co- solvent on solvent extraction process for two types of a lubricating oil fraction (spindle) and (SAE-30) obtained from vacuum distillation unit of lube oil plant of Daura Refinery. In this study two types of co-solvents ( formamide and N-methyl, 2, pyrrolidone) were blended with furfural to extract aromatic hydrocarbons which are the undesirable materials in raw lubricating oil, in order to improve the viscosity index, viscosity and yield of produced lubricating oil. The studied operating condition are extraction temperature range from 70 to 110 °C for formamide and 80 to 120 °C for N-methyl, 2, pyrrolidone, solvent to oil ratio range from 1:1 to 2:1 (wt./wt.) for furfural with form

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Publication Date
Wed Nov 04 2020
Journal Name
Advances In Mobility-as-a-service Systems
Community Participation Towards Sustainability Enhancement of Transportation Sector for Baghdad City
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Publication Date
Fri Jan 01 2021
Journal Name
Tigris And Euphrates Rivers: Their Environment From Headwaters To Mouth
Ornamental Fishes: A Looming Danger for Inland Fish Diversity of Iraq
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Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
QUANTITATIVE ANALYSIS OF SOME AROMATIC AMINO ACIDS BY SPECTROPHOTOMETRIC MATHEMATICAL DERIVATIZATION
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A simple UV spectrophotometric differential derivatization method was performed for the simultaneous quantification of three aromatic amino acids of tryptophan, the polar tyrosine and phenylalanine TRP, TYR and PHE respectively. The avoidance of the time and reagents consuming steps of sample preparation or analyze separation from its bulk of interferences made the approach environmentally benign, sustainable and green. The linear calibration curves of differential second derivative were built at the optimum wavelength for each analyze (218.9, 236.1 and 222.5 nm) for PHE, TRP and TYR respectively. Quantification for each analyze was in the concentration range of (1.0– 45, 0.1–20.0 and 1.0– 50.0 μg/ml) at replicates of (n=3) with a re

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Scopus (1)
Scopus
Publication Date
Wed Sep 16 2015
Journal Name
Journal Of The College Of Basic Education
Formation of self-assembled polymeric complexes with bridged azido-dicarboxylato ligands
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In this publication, several six coordinate bridged-polymeric metal complexes are reported. The reaction of 4,4`-dipyridine with ethyl chloroacetate in mole ratio of 1:2 gave the multidentate carboxylate ligand bis(N-carboxylatomethyl)-4,4`-dipyridinium). The reaction of the ligand with metal chloride and sodium azide resulted in the formation of the required polymeric complexes. Upon complex formation, the carboxylato ligand behaves as a neutral multidantate species. The mode of bonding and overall geometry of the complexes were determined through physicochemical and spectroscopic methods. These studies revealed octahedral geometry about metal centres and complexes of the general formula [Cr2(L)(N3)4]Cl2.H2O, Na2[Ag2(L)(N3)4].H2O and [M2(L

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Performance Enhancement of a Piezoelectric Harvester Included into an Autonomous System
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Autonomous systems are these systems which power themselves from the available ambient energies in addition to their duties. In the next few years, autonomous systems will pervade society and they will find their ways into different applications related to health, security, comfort and entertainment. Piezoelectric harvesters are possible energy converters which can be used to convert the available ambient vibration energy into electrical energy. In this contribution, an energy harvesting cantilever array with magnetic tuning including three piezoelectric bimorphs is investigated theoretically and experimentally. Other than harvester designs proposed before, this array is easy to manufacture and insensitive to manufacturi

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Publication Date
Wed Dec 30 2009
Journal Name
Iraqi Journal Of Physics
Two-dimensional Crystallization of Silica nanospheres using Coplanar DC Electric field
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Two-dimensional crystal has been achieved and controlled
with the aid of DC electric field applied between two electrodes at 5
millimeters separating distance between them. Sol-gel method has
been used to prepared nanosilica particle which used in this work as
well as TiO2 nanopaowder. The assembly of the silica particles is
due to the interaction between the electrical force, the particles
dipole, and the interaction between the particles themselves. When a
DC voltage is applied, the particles accumulated and crystallized on
the surface between the electrodes. The Light diffraction
demonstrates that the hexagonal crystal is always oriented with one
axis along the direction of the field. The particles disass

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