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The role of the forensic accounting philosophy in the transparency and quality of financial statements: : An applied study on a sample of workers at the Trade bank of Iraq and the Gulf Commercial Bank in Babylon
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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 distribution of the sample and the second axis that included the dimensions of judicial accounting, while the third included dimensions of quality The financial statements where the Lekert five-year scale was used to measure the research variables as well as the questionnaire was distributed to the research sample of 30 employees and 30 were recovered and thus the response was 100% where some statistical methods such as the computational mean and standard deviation of the answers of the research sample were used. The coefficient of rank correlation was also used for Spearman. To measure the relationship between the research variables and use the t calculated for the meaning difference test Between the sample averages by using the spss program in analyzing the data, a set of results was reached, the most important of which was that forensic accounting is an important tool in the hands of the supervisory authorities to urge the banks of the research sample to be transparent in information and improve the quality of their financial statements. The researcher recommended the need for legal legislation defining the duties of the accountant. Judicial in both courts and financial and supervisory institutions.

Key words: forensic accounting, quality of financial statements, financial reports

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Spectroscopic analysis of magnesium-aluminum alloys by laser induced breakdown spectroscopy
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In this work, the spectra of plasma glow produced by Nd:YAG laser operated at 1.064 μm on Al-Mg alloys with same molar ratio samples in air were analyzed by comparing the atomic lines of aluminum and magnesium with that of strong standard lines. The effect of laser energies on spectral lines, produced by laser ablation, were investigated using optical spectroscopy, the electron density was measured utilizing the Stark broadening of magnesium-aluminum lines and the electron temperature was calculated from the standard Boltzmann plot method. The results that show the electron temperature increases in magnesium and aluminum targets but decreases in magnesium: aluminum alloy target, also show the electron density increase all the aluminum,

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Semi-Active Damping of Mechanical Vibrating Systems Using Variable Stiffness Actuator
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      In this research, a variable stiffness actuator is proposed to enhance the damping of the mechanical vibrating system. The frequency response analysis of the vibrating system is dependant in order to analyze and synthesis this semi-active damping, where the suggested process is using active filter to estimate the present frequency of the vibration system, and this will limit the value of the stiffness of the vibrated system. Two active filter s are needed, low-pass-filter (LPF) to choose the higher stiffness of the actuator at small frequencies as well as more damping and high-pass-filter (HPF) to choose the lower stiffness of the actuator at high frequencies as well as more damping, and so

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Publication Date
Fri Nov 29 2019
Journal Name
Iraqi Journal Of Physics
Fabrication of Electroluminescence Device for PEDOT:PSS / ploy TPD/Eu2O3 Nanoparticles junction
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We manufactured the nanoparticles light emitting diode (NPs-LED) for organic and inorganic semiconductors to achieve electroluminescence (EL). The nanoparticles of Europium oxide(Eu2O3) were incorporated into the thin film layers of the organic compounds, poly(3,4,- ethylene dioxythiophene)/polystyrene sulfonic acid (PEDOT:PSS), N,N’–diphenyl-N,N’ –bis(3-methylphenyl)-1,1’-biphenyl 4,4’- diamine (poly TPD) and polymethyl methacrylate (PMMA), by the spin coating and with the help of the phase segregation method. The EL of NPs-LED, was study for the different bias voltages (20, 25, 30) V at the room temperature, from depending on the CIE 1931 color spaces and it was generated the white light at 20V, t

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Applied Engineering Science
Rutting prediction of hot mix asphalt mixtures reinforced by ceramic fibers
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One of the most severe problems with flexible asphalt pavements is permanent deformation in the form of rutting. Accordingly, the practice of adding fiber elements to asphalt mix to improve performance under dynamic loading has grown significantly in order to prevent rutting distress and ensure a safe and long-lasting road surface. This paper explores the effects of a combination of ceramic fiber (CF), a low-cost, easily available mineral fiber, and thermal insulator fiber reinforced to enhance the Marshall properties and increase the rutting resistance of asphalt mixes at high temperatures. Asphalt mixtures with 0%, 0.75%, 1.5%, and 2.25% CF content were prepared, and Marshall stability and wheel tracking tests were employed to stu

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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Novel Combination for Self-Nanoemulsifying Drug Delivery System of Candesartan Cilexetil
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Solubility problem of many of effective pharmaceutical molecules are still one of the major obstacle in theformulation of such molecules. Candesartan cilexetil (CC) is angiotensin II receptor antagonist with very low water solubility and this result in low and variable bioavailability. Self- emulsifying drug delivery system (SEDDS) showed promising result in overcoming solubility problem of many drug molecules. CC was prepared as SEDDS by using novel combination of two surfactants (tween 80 and cremophore EL) and tetraglycol as cosurfactant, in addition to the use of triacetin as oil. Different tests were performed in order to confirm the stability of the final product which includes thermodynamic study, determination of self-emulsificat

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Performance of STBC Based MIMO-OFDM Using Pilot-aided Channel Estimation
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Many studies have been published to address the growing issues in wireless communication systems. Space-Time Block Coding (STBC) is an effective and practical MIMO-OFDM application that can address such issues. It is a powerful tool for increasing wireless performance by coding data symbols and transmitting diversity using several antennas. The most significant challenge is to recover the transmitted signal through a time-varying multipath fading channel and obtain a precise channel estimation to recover the transmitted information symbols. This work considers different pilot patterns for channel estimation and equalization in MIMO-OFDM systems. The pilot patterns fall under two general types: comb and block types, with

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Stabilization of Al-Rustamiya Waste Water Treatment Plant Sludge Using Lime
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A study was performed to evaluate heavy metals removal from sewage sludge using lime. The processes of stabilization using alkaline chemicals operating on a simple principle of raising pH to 12 or higher, with sufficient mixing and suitable contact time to ensure that immobilization can reduce heavy metals. A 0.157 m3 tank was designed to treat Al-Rustemeyia wastewater treatment plant sludge. Characteristics of raw sludge were examined through two parameters: pH and heavy metal analysis. Different lime doses of (0- 25) g CaO/100 g sludge were mixed manually with raw sludge in a rotating drum. The samples were analyzed two hours after mixing. pH and heavy metals results were compared with EPA and National Iraqi Stand

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Publication Date
Thu Mar 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of Phenol from Aqueous Solutions Using Bulk ionic Liquid Membranes
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Room temperature ionic liquids show potential as an alternative to conventional organic membrane solvents mainly due to their properties of low vapour pressure, low volatility and they are often stable. In the present work, the technical feasibilities of room temperature ionic liquids as bulk liquid membranes for phenol removal were investigated experimentally. In this research several hydrophobic ionic liquids were synthesized at laboratory. These ionic liquids include (1-butyl-3-methylimidazolium bis (trifluoromethylsulfonyl) imide[Bmim][NTf2], 1-Hexyl-3-methylimidazolium bis (trifluoromethylsulfonyl) imide[Hmim][NTf2], 1-octyl-3-methylimidazolium bis (trifluoromethylsulfonyl)imide[Omim][NTf2],1‐butyl

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Publication Date
Thu Jan 11 2018
Journal Name
Al-khwarizmi Engineering Journal
Experimental Estimation of Critical Buckling Velocities for Conservative Pipes Conveying Fluid
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Conservative pipes conveying fluid such as pinned-pinned (p-p), clamped–pinned (c-p) pipes and clamped-clamped (c-c) lose their stability by buckling at certain critical fluid velocities. In order to experimentally evaluate these velocities, high flow-rate pumps that demand complicated fluid circuits must be used.

     This paper studies a new experimental approach based on estimating the critical velocities from the measurement of several fundamental natural frequencies .In this approach low flow-rate pumps and simple fluid circuit can be used.

Experiments were carried out on two pipe models at three different boundary conditions. The results showed that the present approach is more accurate for est

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Publication Date
Sat Feb 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Stabilizing Gap of Pole Electric Arc Furnace Using Smart Hydraulic System
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Abstract

Electric arc furnace applications in industry are related to position system of its pole, up and down of pole. The pole should be set the certain gap. These setting are needed to calibrate. It is done manually. In this research will proposed smart hydraulic to make this pole works as intelligent using proportional directional control valve. The output of this research will develop and improve the working of the electric arc furnace. This research requires study and design of the system to achieve the purpose and representation using Automation Studio software (AS), in addition to mathematically analyzed and where they were building a laboratory device similar to the design and conduct experiments to stud

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