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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
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Enhancement Solution to Improve Remediation of Soil Contaminated with Lead by Electrical Field
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A laboratory investigation of six different tests were conducted on silty clay soil spiked with lead in concentrations of 1500 mg/kg. A constant DC voltage gradient of 1 V/cm was applied for all these tests with duration of 7 days remediation process for each test. Different purging solutions and addition configurations, i.e. injection wells, were investigated experimentally to enhance the removal of lead from Iraqi soil during electro-kinetic remediation process. The experimental results showed that the overall removal efficiency of lead for tests conducted with distilled water, 0.1 M acetic acid, 0.2 M EDTA and 1 M  ammonium citrate as the purging solutions were equal to 18 %, 37 %, 42 %, and 29 %, respectively. H

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Publication Date
Wed Jun 18 2014
Journal Name
Desalination And Water Treatment
Removal of zinc from contaminated groundwater by zero-valent iron permeable reactive barrier
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Remediation of Groundwater Contaminated with Copper Ions by Waste Foundry Sand Permeable Barrier
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The permeable reactive barrier (PRB) is one of the promising innovative in situ groundwater remediation technologies, in removing of copper from a contaminated shallow aquifer. The 1:1- mixture of waste foundry sand (WFS) and Kerbala’s sand (KS) was used for PRB. The WFS was represented the reactivity material while KS used to increase the permeability of PRB only. However, Fourier-transform infrared (FTIR) analysis proved that the carboxylic and alkyl halides groups are responsible for the sorption of copper onto WFS. Batch tests have been performed to characterize the equilibrium sorption properties of the (WFS+KS) mix in copper- containing aqueous
solutions. The sorption data for Cu+2 ions, obtained by batch experiments, have be

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Buckling Behavior of Aluminum Alloy Thin-Walled Beam with Holes under Compression Loading
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Thin-walled members are increasingly used in structural applications, especially in light structures like in constructions and aircraft structures because of their high strength-to-weight ratio. Perforations are often made on these structures for reducing weight and to facilitate the services and maintenance works like in aircraft wing ribs. This type of structures suffers from buckling phenomena due to its dimensions, and this suffering increases with the presence of holes in it. This study investigated experimentally and numerically the buckling behavior of aluminum alloy 6061-O thin-walled lipped channel beam with specific holes subjected to compression load. A nonlinear finite elements analysis was used to obtain the

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
Proposing Robust LAD-Atan Penalty of Regression Model Estimation for High Dimensional Data
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         The issue of penalized regression model has received considerable critical attention to variable selection. It plays an essential role in dealing with high dimensional data. Arctangent denoted by the Atan penalty has been used in both estimation and variable selection as an efficient method recently. However, the Atan penalty is very sensitive to outliers in response to variables or heavy-tailed error distribution. While the least absolute deviation is a good method to get robustness in regression estimation. The specific objective of this research is to propose a robust Atan estimator from combining these two ideas at once. Simulation experiments and real data applications show that the proposed LAD-Atan estimator

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Taibah University Medical Sciences
Preparing polycaprolactone scaffolds using electrospinning technique for construction of artificial periodontal ligament tissue
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Objectives The strategies of tissue-engineering led to the development of living cell-based therapies to repair lost or damaged tissues, including periodontal ligament and to construct biohybrid implant. This work aimed to isolate human periodontal ligament stem cells (hPDLSCs) and implant them on fabricated polycaprolactone (PCL) for the regeneration of natural periodontal ligament (PDL) tissues. Methods hPDLSCs were harvested from extracted human premolars, cultured, and expanded to obtain PDL cells. A PDL-specific marker (periostin) was detected using an immunofluorescent assay. Electrospinning was applied to fabricate PCL at three concentrations (13%, 16%, and 20% weight/volume) in two forms, which were examined through field emission

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Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Bayesian Estimation for Two Parameters of Gamma Distribution under Generalized Weighted Loss Function
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This paper deals with, Bayesian estimation of the parameters of Gamma distribution under Generalized Weighted loss function, based on Gamma and Exponential priors for the shape and scale parameters, respectively. Moment, Maximum likelihood estimators and Lindley’s approximation have been used effectively in Bayesian estimation. Based on Monte Carlo simulation method, those estimators are compared in terms of the mean squared errors (MSE’s).

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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Molecular Liquids
Application of ionic liquids as co-solvent for oil extraction from desert date
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Theoretical Studies of Sum Optical Properties for InAs (001) by Surface Differential Reflectivity
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The real and imaginary part of complex dielectric constant for InAs(001) by adsorption of oxsagen atoms has been calculated, using numerical analysis method (non-linear least square fitting). As a result a mathematical model built-up and the final result show a fairly good agreement with other genuine published works.

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Publication Date
Mon Sep 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Performance of Immobilized Chlorella Algae for Removing pb(II) Ions from Aqueous Solution
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This study aims to show the  effectiveness of immobilization of Chlorella green algae biomass in the form of bead for the removal of lead ions from synthetic polluted water  at various operational parameters such as pH (2–6), biosorbent dosage (0.5–20 g/L) and initial concentration (10–100 mg/L). More than 90 % removal efficiency was achieved. FTIR and SEM-EDX analysis of the biosorbent before and after sorption show differences in the functional groups on the adsorbent surface. Langmuir and Freundlich equilibrium isotherm, pseudo-first-order and pseudo-second-order kinetic models were applied to the experimental and results and show good conformity with Langmuir isotherm model and pseudo-second-order kinetic model with c

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