Forensic accounting (FA) is an important tool in exposing financial manipulation and corruption within institutions, making the role of FA essential in the Iraqi judicial system (IJS). This role suffers from limited implementation due to the lack of specialized legislation and insufficient awareness of its importance. The role of FA in the IJS can be enhanced by enhancing professional training, amending university curricula to include FA, and developing legislation regulating this field. Furthermore, cooperation between courts and the FA should be strengthened to ensure adequate financial evidence (FE) in judicial cases. For example, the experiences of developed countries, such as the United States and the United Kingdom, demonstrate how FA

The concerns about water contaminants affect most developing countries bypassing rivers over them. The issue is challenging to introduce water quality within the allowed limits for drinking, industrial and agricultural purposes. In the present study, physical-chemical parameters measurements of water samples taken from eleven stations were collected during six months in 2020 through flow path along the whole length of Tigris River inside AL Kut city (center of Wassit government) were investigated for six parameters are total hardness TH, hydrogen ion pH, biological oxygen demand BOD5, total dissolved solids TDS, nitrate NO3, and sulfate SO4. The water quality analysis results were compared with the maximum allowable limit concentrat

Recently, many materials have shown that they can be used as alternatives to chemicals materials in order to be used to improve the properties of drilling fluids. Some of these materials are banana peels and corn cobs which both are considered environmentally- friendly materials. The results of the X-ray diffraction examination have proved that the main components of these materials are cellulose and hemicellulose, which contribute greatly to the increasing of the effectiveness of these two materials. Due to their distinct composition, these two materials have improved the rheological properties (plastic viscosity and yield point) and reduced the filtration of the drilling fluids to a large extent. The addition rates used for each o

The issue of cadmium (Cd(II)) contamination of the water is a serious concern of the environmental and health problem, and this requires effective technology to remove the problem of toxic element. It is the purpose of this review paper to give an overview of several techniques of cadmium removal, such as polymer membranes and composites, adsorption using green materials, and electrochemical methods. The important conclusions are presented regarding the effectiveness of the polymer and composite membranes; e.g., the efficacy of the PES/HPEI-SH membrane that reached 99% removal of Cd(II) in 20 min with adsorption capacity of 135.59 mg/cm2, and the PVA/IC/PANI/GO nanofiber composite that indicates high adsorption of the 459 mg/g. The

Permeability estimation is a vital step in reservoir engineering due to its effect on reservoir's characterization, planning for perforations, and economic efficiency of the reservoirs. The core and well-logging data are the main sources of permeability measuring and calculating respectively. There are multiple methods to predict permeability such as classic, empirical, and geostatistical methods. In this research, two statistical approaches have been applied and compared for permeability prediction: Multiple Linear Regression and Random Forest, given the (M) reservoir interval in the (BH) Oil Field in the northern part of Iraq. The dataset was separated into two subsets: Training and Testing in order to cross-validate the accuracy

ABSTRACT This study developed two adsorbents for extracting salbutamol sulphate (SAS) from water and urine samples after derivatisation with 2-aminobenzothiazole as a colour reagent. These adsorbents include cetylpyridinium chloride surfactant (CPC) modified silica and alumina-coated magnetite nanoparticles (Fe3O4/SiO2/CPC and Fe3O4/Al2O3/CPC). The derivatisation of SAS with the colour reagent resulted in an orange azo dye with maximum adsorption wavelengths of 443.0 nm. UV–Vis spectroscopy was used to identify the target analyte following the magnetic solid-phase extraction (MSPE) method. Under optimal conditions, the concentration ranges of 0.03–5.00 µg/mL and 0.05–6.00 µg/mL with good linearity (˃ 0.99), the detection limi

<p><strong>Objective: </strong>The aim of our study was to compare between flavonoids and phenolic acids contents of leaves and fruits of <em>Melia azedarach</em> since no phytochemical investigation had done previously in Iraq.</p><p><strong>Methods: </strong>The leaves and fruits of <em>Melia azedarach </em>were extracted by soxhlet using 80% ethanol then the dried extract was suspended in water and fractionated using petroleum ether, chloroform, ethyl acetate, and n-butanol. The n-butanol fraction was hydrolyzed by acid and partitioned with ethyl acetate. The different fractions containing flavonoids and phenolic acids were analyzed by HPLC and HPTLC.</p><

One of the most effective ways of managing solid waste is microwave-assisted pyrolysis. This research used MW-assisted catalytic co-pyrolysis to extract essential oils from algae powder (AP) and date seed (DS). Graphite and a CaO nanocatalyst were utilized. As for the feedstock, it was a 1:1 mixture of AP and DS. The char content, oil production, and gas generation of co-pyrolysis yields varied between 18.8 wt% and 24.31 wt%, 43.08 wt%, and 55.295 wt%, and 25.905% to 32.60 wt%, respectively. The effect of the CaO nanocatalyst on product yields, feedstock conversion, and heating rates was analyzed. Product yields, average heating rates, and conversion factors were among the metrics studied to determine the synergistic effects and pyr

The research included studying a group of eight cuneiform texts dating back to the Old Babylonian era, specifically to the reign of King Larsa Rim-Sin, which were identified through studying the historical versions of these texts. These texts are confiscated, i.e. texts of unknown location, because they did not come through excavations, but rather came to the Iraqi Museum either by people who obtained them through digging, or stolen and smuggled texts that are retrieved by the General Authority for Antiquities; as is the case with our texts that were found smuggled to Jordan and were retrieved by the General Authority for Antiquities.

Large quantities of petroleum-contaminated soil are generated with increased global energy consumption and crude oil production. This theoretical study evaluates the treatment of 1 ton of petroleum-contaminated soil using seven methods: incineration, physical washing, chemical washing, thermal pyrolysis, Fenton-oxidation-pyrolysis, the biological treatment, and asphaltenes. Data were based on experimental results from the Nahran Bin Omar oil lake in Basra Governorate, Iraq, (2019–2021). The methods were compared by waste generation, treatment cost, and duration. Results indicate that using petroleum-contaminated soil as a raw material for asphalt manufacturing is most beneficial since it is sold as a raw material. Incineration is faster a