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Article
Forensic Histopathological Approach to Electrocution

Authors: Muthana Abdul- Jabar Abdullah --- Nabeel Ghazi Hashim Al-Khateeb --- Raji Hussein Mohammad Al-Hadithi
Journal: Journal of the Faculty of Medicine مجلة كلية الطب ISSN: 00419419 Year: 2008 Volume: 50 Issue: 3 Pages: 358-364
Publisher: Baghdad University جامعة بغداد

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Abstract

Background: Few Studies had been done on the role of histopathology in the medico-legal
diagnosis of Electrocution even abroad.
Aim of the study: To determine the main histopathlogical features in cases of electrocution
especially at the entry site of the electrical current which help in the diagnosis of those cases.
Methods: A full medico-legal autopsy had been done on 64 cadavers of persons died as a
result of electrocution chosen randomly out of a total number of 144 cases of electrocution
during the year 2005 in the medico-legal institute of Baghdad including histopathological
examination by ordinary method of different specimens from those cadavers at histopathology
department of the mentioned institute to reach the aim of this study.
Results: Electrocution constituted only 1.4% of all causes of death during the year 2005 in the
medico-legal institute of Baghdad. Males were more than females in a ratio of 2:1. The most
affected age group was 30- 39 years old. In 62% of the case the entry of the current was with
no exit. In 46.9% of the cases the entry site was in the form of charged centre surrounded by
gray elevated area and took other shapes in the rest of the cases. Microvesicural formation was
the commonest histopathological finding in the skin. Pulmonary edema was the commonest
histopathological finding in the lung.
Conclusions: Although they are non specific, histopatological features could help the forensic
pathologist in the medico-legal diagnosis of electrocution in addition with other findings
especially in cases with less typical gross features or with incomplete information about the
case, in addition to other conclusions of the study.


Article
المحاسبة القضائية وإمكانية تطبيقها في العراق

Author: مقداد أحمد الجليلي
Journal: TANMIAT AL-RAFIDAIN تنمية الرافدين ISSN: PISSN: 1609591X / EISSN: 2664276X Year: 2012 Volume: 34 Issue: 107 special issue Pages: 9-21
Publisher: Mosul University جامعة الموصل

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Abstract

AbstractSeveral attempts have been appeared in the literature to develop accountancy and accounting information. One of the most recognized ones are those which called upon the interception between accounting and law on the one hand and the legal requirements of accounting information on the other. Accordingly in some advanced countries, suggestions have been demonstrated since 1982 on the need to judicial accounting services, and this concept may differ from legal accounting and from the external audition practiced by official and governmental aspects or offices of auditors and accountants in private, the judicial reports output accounting guide judges in sentencing the right disputing parties on financial issues. The research problem has been started on the basis that judicial accounting may require a group of multiple experiences because it covers a wide range of specialties, which include the words of investigations, judicial information technology, support the legal cases and disputes settlements. This however requires skilful accountant, so the nature of work needs knowledge and good understanding to the legal procedures and methods of investigation. Despite the fact of this privacy, we may find the developing skills provided to accountants in Arab countries in general and Iraq in particular is unable to keep coming with the real requirements of judicial accountants to work. This achieve this goal, the research has been divided into seven parts; the first treated the concept of judicial accountancy, the second part treated the history of judicial accountancy, the third viewed the aspects of applications, forth covered the qualifications of judicial accountant, fifth discussed the difference between judicial accountancy audition, fraud revision and cheating. Sixth one discussed the methods of judicial accounting to limit the cheating in financial reports. The seventh was dedicated to judicial accounting and Iraq environment. Finally, some recommendations and conclusions were suggested

المستخلصظهرت في مجال الفقه المحاسبي محاولات عدة لتطوير المحاسبة والمعلومات المحاسبية، وكان أبرزها تلك التي نادت بالربط بين المحاسبة والقانون من جهة وبين احتياجات القضاء من المعلومات المحاسبية من جهة أخرى. من هنا أطلقت الدعوات ومنذ عام 1982 في عدد من البلدان المتقدمة حول الحاجة إلى خدمات المحاسبة القضائية، وهذا المفهوم الجديد يختلف عن المحاسبة القانونية، وعن التدقيق الخارجي الذي تمارسه الأجهزة الحكومية الرسمية أو مكاتب مراقبي الحسابات والمحاسبين القانونيين في القطاع الخاص، فمخرجات المحاسبة القضائية تقارير ترشد القضاة في إصدار الأحكام بحق الأطراف المتنازعة حول القضايا المالية.وقد انبثقت مشكلة البحث من أن المحاسبة القضائية تحتاج إلى مجموعة من الخبرات المتعددة لأنها تقوم بتغطية مساحة كبيرة من التخصصات وتتضمن أعمال التحقيقات، تكنولوجيا المعلومات القضائية، دعم الدعاوى القضائية، وتسوية وفض المنازعات. وهذا يتطلب أن يتمتع المحاسب بمهارات محاسبية ممتازة ومهارات مطورة في التحقيق، حيث أن المحاسب القضائي يحتاج إلى أن يكون قادراً على التقاط الأفكار والبديهيات بسرعة، فطبيعة العمل تتطلب أن يتمتع المحاسب القضائي بالمعرفة المحاسبية كما أنه من الضروري أن يكون لديه مفهوم جيد عن الإجراءات القانونية وأساليب التحقيق، وعلى الرغم من هذه الخصوصية نجد أن أساليب ومناهج التأهيل الخاصة بالمحاسبين القانونيين في العالم العربي عموماً والعراق خصوصاً غير قادرة على توفير المتطلبات اللازمة لتأهيل المحاسبين القانونيين للقيام بمهام المحاسبة القضائية. ولتحقيق هدف البحث تم تقسيمه إلى سبعة أقسام تناول الأول مفهوم المحاسبة القضائية في حين تناول الثاني تاريخ المحاسبة القضائية، أما الثالث فقد عرض مجالات تطبيق المحاسبة القضائية، بينما تناول الرابع مؤهلات المحاسب القضائي، وقد عرض الخامس للفرق بين المحاسبة القضائية ومراجعة الحسابات ومراجعة الاحتيال أو الغشوتناول السادس أساليب وإجراءات المحاسبية القضائية للحد من ظاهرة الغش في القوائم المالية، وخصص السابع للمحاسبة القضائية والبيئة العراقية وأخيراً تم عرض الخلاصة والتوصيات.


Article
Maxillary Sinus Measurements in Different Age Groups of Human Cadavers

Authors: Mohammad A. Abd-alla --- Abdul-Jabbar J. Mahdi
Journal: Tikrit Journal for Dental Sciences مجلة تكريت لعلوم طب الاسنان ISSN: 20731213 Year: 2014 Volume: 3 Issue: 1 Pages: 107-112
Publisher: Tikrit University جامعة تكريت

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Abstract

The maxillary air sinus is the largest air sinus among the four air paranasal sinuses, which is a cavity in the body of maxilla. It is pyramidal in shape consisting of base, apex and four sides; its base comprises the thin lateral wall of nasal cavity. This study carried out at the Institute of Forensic Medicine in Baghdad and the Forensic Medicine Unit in Tikrit Teaching Hospital during the period from January 2010 to July 2011. A randomized sample of 110 human cadavers that arranged in four different age groups and dissected to study the three dimensions of both maxillary sinuses in both sexes by using a standard flexible tape measure or vernier caliper. The mean value of the maxillary sinus length in males was (36.4 ± 4.6 mm) and in females was (33.9 ± 4.2 mm); from these results, the mean value of males was significantly greater than that of females. On the other side, the mean value of the maxillary sinus width in males was (27.4 ± 4 mm) and in females was (25.3 ± 3.9 mm); therefore, these results demonstrate that the maxillary sinuses were wider in males than females. For males, the mean value of the maxillary sinus height was (35.1 ± 3.9 mm) and for females was (30.8 ± 3.6 mm). From these findings, a higher significant difference between the mean values was found; also there was a high significant difference between the two genders because the mean value of the maxillary sinus height for males was significantly higher than that for females. According to age groups of the present study, group 1 of maxillary sinus found to be still in growing state and not reaching its full size. Group 2 showing an extensive growth in maxillary sinus length and width, especially on the right side. Group 3 might partly showing growth in maxillary sinus length and height, which indicates that at this age the maxillary sinus reaches its full height. Finally, group 4 might partly indicates that the maxillary sinus reaches its full growth if it fails to reach it in group 3. The findings of the present study disagree with that done by Parks (1) who made measurements for the maxillary sinuses on normal Korean adults using computed tomography, since these differences were may be due to ethnic variations. Also due to race differences, this study disagree with Fernandes (2) who studied the maxillary sinus in European and Zulu using computed tomography


Article
Using Light Microscopy in Forensic Science Research

Journal: Iraqi Journal of Applied Physics المجلة العراقية للفيزياء التطبيقية ISSN: 18132065 23091673 Year: 2014 Volume: 10 Issue: 4 Pages: 20-20
Publisher: iraqi society for alternative and renewable energy sources and techniques الجمعية العراقية لمصادر وتقنيات الطاقة البديلة والمستجدة

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Abstract

Over the past few decades, light microscopy has become an important and widely used tool in forensic science research. It is a fast and accessible method, and is non-destructive, which is useful when dealing with precious and irreplaceable samples.Often used in forensic laboratories, specialists use this technique as a first-line analysis for research and investigation, prior to subsequent techniques. In forensic research, other specialized forms of microscopy such as comparison microscopy and polarized light microscopy are also utilized.The forensic science research team at the Abertay University in Scotland has used Olympus opto-digital light microscopes to expedite a number of research projects. Opto-digital technology integrates the latest in digital and optical technologies and allows fast and comprehensive analysis and measurement in materials science applications.The Olympus DSX range covers measurement, investigation, and reporting, and allows intuitive operation. This means in-depth microscopy knowledge is no longer required for precise inspection.


Article
Accuracy of digital panoramic system in sex identification using certain mandibular measurements

Authors: Sahar N. Abdullah سحر عبد الله --- Lamia H. Al-Nakib لمياء النقيب
Journal: Journal of baghdad college of dentistry مجلة كلية طب الاسنان بغداد ISSN: 16800087 Year: 2011 Volume: 23 Issue: special issue Pages: 77-81
Publisher: Baghdad University جامعة بغداد

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Background: Identification of the skeletal and decomposing human remains is one of the most difficult skills inforensic medicine. The aim of the study were to evaluate the accuracy of digital panoramic system as quick, easyand reproducible supplement tool in sex identification using certain mandibular measurements in predicting sex.Material and method: The sample in the current study consisted of 280 Arabic Iraqi patients from both sexes and withage range from 20-60 years old divided in four groups .For each patient panoramic image was taken and thefollowing measurements were done with the aid of computer program “AutoCAD 2010”. 1. The distance from mentalto mandibular foramina.2. Intercondylar distance. 3. The distance between the mandibular foramina in bothsides.4.Mesiodistal width of each mandibular canines.5.Intercanines distance. The data were subjected to adiscriminant analysis using SPSS version 13Results: The various parameters measured for males and females when compared are statistically significantlydifferent. All mandibular measurements gave overall predictive accuracy of sex determination by discreminantanalysis (76.8%). The stepwise selection method gave overall predictive accuracy of sex determination bydiscreminant analysis (76.4%) .Age showed no statistical difference among the studied age groups.Conclusion: Panoramic measurements of mandible bone are useful to support sex determination in forensicradiographic odontology.

المقدمة:أن تعریف ھویة بقایا الإنسان الھیكلیة والمتحللة ھو إحدى أكثر المھارات الصعبة في الطب العدلي . الأبحاث الحدیثة تركز على استخدام العناصر الھیكلیة المختلفة لقیاسالاختلافات المتعلقة بشكل الجمجمة باختلاف نوع الجنس ابتداء، لان تحدید الجنس للبقایا الھیكلیة غیر المعروفة ھو واحد من مفاتیح الخصائص الإحیائیة إلى جانب العمر،العرق والقوامیستخدم لتسھیل التحدید الشرعي.على أیة حال في الانفجارات ،الحروب وكوارث جماعیة مثل تحطم طائرة فتحدید الجنس وتعریف الھویة لیس أمرا سھلا جدا.الھدف من الدراسة:ھذه الدراسة أجریت لتقیم دقة نظام الاشعھ البانورامیة الرقمیة كوسیلة سریعة وسھلة وممكن أعادة استخدامھا في تحدید الجنس باستعمال بعض القیاسات التي تخصالفك السفلي للتنبؤ بالجنس.المواد وطریقة العمل: العینة في ھذه الدراسة تتألف من 280 مریضا عراقیا من العرب حصرا حضروا إلى عیادة الأشعة في كلیة طب الأسنان /جامعة بغداد لأخذ أشعة بانورامیة من60 سنة قسموا الى اربعة مجامیع. كان المشاركون لدیھم معلومات حول الھدف من البحث وطریقة العمل وكانوا أحرار لیقبلوا أو یرفضوا.لكل - كلا الجنسین وبعمر یتراوح من 20صورة إشعاعیة أخذت القیاسات التالیة بمساعدة برنامج حاسوبي یدعى التصمیم الھندسي:1.المسافة بین الثقبة الذقنیة والثقبة الفكیة السفلى. 2.المسافة بین الثقبتین الفكیتین السفلى. 3. المسافة بین لقمتي الفك السفلي.4.المسافة بین الأنیاب السفلیة. 5.عرض الناب السفلي.SPSS(version اخضعت البیانات للتحلیل التمییزي باستخدام برنامج إحصائي ( 13النتائج:العوامل المختلفة المقاسة للذكور والإناث عندما تمت مقارنتھا وجد أن ھنالك اختلاف إحصائي واضح.كل القیاسات للفك السفلي أعطت دقة أجمالیة للتنبؤ لتحدید الجنس بواسطةالتحلیل التمییزي 76,8 % ،أما باستخدام الاختیار التدریجي كان نسبة الدقة الإجمالیة لتحدید الجنس 76,4 % .بینما العمر لم یظھر اختلاف إحصائي بین مجامیع الأعمار المدروسة.الاستنتاجات:قیاسات الأشعة البانورامیة للفك السفلي مفیدة وتساعد على تحدید الجنس في طب الأسنان الشرعي الإشعاعي.


Article
أسباب تغيّر الحكم الشرعي بالنظر إلى الواقع

Authors: Isl.bashirm@ uoanbar.edu.iq إيمان نزال محيسن --- بشير مهدي الكبيسي
Journal: Anbar University Journal of Islamic Sciences مجلة جامعة الأنبار للعلوم الإسلامية ISSN: 20716028 Year: 2013 Volume: 4 Issue: 16 Pages: 172-251
Publisher: University of Anbar جامعة الانبار

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Abstract

Reasons for changing the Religious Rules According to the Fundamentalists The thesis consists of an introduction and two chapters and a conclusion. The introduction implies the value of the study, reason for choosing it and the previous studies with the difficulties, methodology and the procedure. The first chapter deals with the reasons of altering the rules according to the situation. It includes two parts: the first includes the reasons and prohibitions and the conditions. It consists of three requirements. The first one is associated with the reason, the problem and prohibition. The second one deals with the condition and the quality whereas the third one studies the interference of the person in charge. The second part includes: the circumstances and includes for requirements; the first is concerned with the place, the second with the time, the third deals with the necessity whereas the fourth deals with the custom and habits. Chapter two includes the reasons behind changing the rules as far as the mature is concerned. It includes two sections. The first includes the situation of mature. There are three requirements accordingly: the first requirement deals with the adaptability and the defects, the second includes the intention while the third deals with the commencement of the action. The second part includes five requirements according to the actions of the mature: the first is concerned with the privileges, the second determination and license, the third: the part and the whole and the fourth with the consequence and the fifth with the suspicion. The conclusion includes the most outstanding results. They are: 1.All the rules are characterized by rigidity and the ultimate goal is to apply the original rule and the one which is suitable for the occasion of the incident. 2.The applied judgment the normative character in religion. 3.The rule should take into consideration the case, the condition the excuse and the obstacle. 4.The interference of the person in charge. It implements the privileges and the religious policy. 5.Changing of circumstances means the changing of time, place, habit as well as other factors. For these reasons our scientists have recommended people to be acquainted with the situation, the one who is asking for the legal opinions and the circumstances of his country in order to avoid narrow legal opinions. 6.Necessity and the need are the fundamental factors which are affecting the rule.

1.تتصف جميع الأحكام بالثبات، ولكن الحاصل أنَّ للواقعة الواحدة حكمين أو أكثر بسبب اختلاف القرائن والأحوال، فيكون التغير في رفع تطبيق حكم لا رفع الحكم الأصلي وتطبيق الحكم الذي يلائم الظرف الخاص للواقع. 2.يراعي الاجتهـاد التطبيقي المعيارية الشخصية في التشريع، ويحاول أن يحقق الغاية التي من أجلهـا شُرع الحكم، ودوره تنزيل أحكام الشريعة على الواقع بكل مؤثراته، فيضمن أن يكون المآل في التطبيق موافقا لمقاصد الشارع، فيعالج مشكلات الواقع الإنساني ومستجداته، فله أهمية كبيرة يُزاد على ذلك كون موضوعه أُصولياً فقهياً في تطبيق ما يحقق مقاصد الشريعة. 3.يتجاذب الحكمَ كلٌّ من السبب، والشرط، والعذر، والمانع، وتحدد قوة السبب وثبات العلة وجود الحكم واستمراره ما لم يطرأ المانع أو العذر، فيؤول الحكم إلى السقوط أو التخفيف أو النقل إلى البدل أو الثبات، فأوصي بالتيسير على أصحاب الأعذار في ما يعرض من الحوادث. 4.يكون تدخل السُّلطان (ولي الأمر) في تغيُّر الحكم على ناحيتين، المصالح المرسلة والسّياسة الشرعية، وقد تدخل الأولى في الثانية ضمنا، وتصرفاته نافذة على الرعية إذا كانت تبنى على تحقيق المصلحة للجماعة، فيكون وعمّاله وكلاء في إقامة المصالح العامة، مثل إقامة العدل، وضبط الأمن ودرء الفساد، ونشر العلم، وغير ذلك. 5.لا تقتصر تغيّرات الظروف في الزّمان والمكان على فساد الأخلاق أو تغير العرف، ولكن على خصوصيات واقعية تشتمل عليهـا، فأو صى علماؤنا من يفتي بالاطلاع على واقع المستفتي وظروف بلده، وألا تكون فتواهم حبيسة واقعهم فقط. 6.تكاد تكون الضرورة والمصلحة العاملَين الأساسيَين في تأثير أغلب الأسباب المذكورة في الرسالة، ومجال تأثيرهما ثابت في تحقيق مقاصد الشرع التي تدور بين درء المفاسد وجلب المصالح، فأوصي بمراعاة عدم دفع الضرر بضرر آخر، لأن ذلك يخالف تحقيق تلك المقاصد.


Article
Panoramic study of third molar eruption for chronologic age assessment in Iraqi population

Authors: Dr. Amal R.S. Mohammed, B.D.S., H.D.D., M.Sc. Rad. د. امل رؤوف --- Dr. Nuhad Al. Hassan, B.D.S., M.Sc. Rad. د. نهاد الحسن
Journal: MUSTANSIRIA DENTAL JOURNAL مجلة المستنصرية لطب الاسنان ISSN: 18138500 Year: 2015 Volume: 12 Issue: 1 Pages: 88-97
Publisher: Al-Mustansyriah University الجامعة المستنصرية

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Abstract

Background: Age estimation plays a great role in forensic investigations,orthodontic, surgical treatment planning and tooth transplantation. The teeth areconsidered a reliable indicator of age and provide a number of parameters for ageprediction. The purpose of this study was to estimate the chronological age basedon the stages of mandibular third-molar eruption following the four stages givenby Olze et al.Materials and methods: The sample consist of 150 Iraqi subjects have been chosenwith known chronologic age (range: 6–26 years) and gender (70 males and 80female), digital panoramic radiograph had been taken for each examined subject .Olze et al. stages has been used to assess third molar eruption.Results: Alveolar and occlusal eruption at 25% of males younger than females . Ttestbetween gender for minimum age was statistically significant difference onlyin stage (B) with p-value (0.042).The deviation around normal value mean incomplete occlusal eruption was more in female compared with male.Conclusions: Radiographic evaluation of eruption stages of the third molars usingdental panoramic radiographies can be an efficient tool for chronological ageestimation in both forensic science and legal medicine. Complete occlusaleruption can be used to predict age equal or superior to 16 years.


Article
Generation of STR Profile From Touched Glass Surface.

Author: Mohammed M. Al-Zubaidi, Majeed A. Sabbah
Journal: Iraqi Journal of Biotechnology المجلة العراقية للتقانات الحياتية ISSN: 18154794 Year: 2017 Volume: 16 Issue: 2 Pages: 48-54
Publisher: Baghdad University جامعة بغداد

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Abstract

Crime scene investigation involves analysis of surfaces for criminal traces. Touch DNA analysis now one of the essential tests performed for criminal identification. The aim of this study was to investigate the possibility of generation STR profile from touched glass surface. Window glass surface was touched with clean hand for 15 seconds then a double buccal swab methods used to collect possible skin cells. DNA extraction was performed using Chelex method then quantified by real time PCR. Quantified DNA amplified by STR kit (Minifiler) then analyzed using ABI 3130XL genetic analyzer. The results showed that the extracted DNA was quantified and analyzed successfully to give intact STR profile. These results indicated the capability of generating full DNA STR profile from glass surface using Chelex method.

Keywords

Touch DNA --- Glass --- STR --- Minifiler --- forensic.


Article
7.Breast Cancer in a Sample of Yemeni Female Patients: Forensic Dermatoglyphic Traits and Clinico-Pathological Features

Authors: Mazen A. Bin Thabit --- Naji A. Abdullah ناجي عبد الوهاب عبد الله --- Maysa S. Alnoban
Journal: IRAQI JOURNAL OF MEDICAL SCIENCES المجلة العراقية للعلوم الطبية ISSN: P16816579,E22244719 Year: 2019 Volume: 17 Issue: 2 Pages: 135-145
Publisher: Al-Nahrain University جامعة النهرين

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Abstract

Background:Breast cancer has a major impact on health of women worldwide and Yemen is not in exception. Fingerprints play an important role, which is highly individualistic and could be recognized as a powerful tool in diagnosis of various diseases, furthermore, their medico-legal importance.Objective:To study the clinico-pathological aspects of breast cancer and the role of fingerprints as screening test.Methods:Prospective study of 68 female patients with breast cancer came to modern histopathology laboratory - Aden during the period from January - June 2018. All the patients suffering from breast lumps were referred for Fine Needle Aspiration Cytology diagnosis as well as fingerprints of their both hands were taken.Results:Most of the participants (45.6%) aged between 40-49 years old, females from urban areas consisted 57.4%, and about 51.5% of females in this study were illiterate. Females who had 1-3 child consisted 33.8%. Regarding the breast lump, 54.4% of females had tumor size 2-5 cm, while skin change and fixed tumor to skin presented in same rate (14.8%). No pain and no nipple discharge present in 85.2% and 91.2% respectively in females' study. The females with palpable axillary lymph nodes and right breast side tumor consisted the same percentage (58.8%). Regarding the result of fine needle aspiration cytology, the invasive ductal carcinoma presented with high rate (85.3%), while stage II present with 36.8%. In relation to the finger print patterns; the loop patterns presented high rate in the little digit with 30.4%, while whorls patterns presented in index digit in 33.6% of patients. The loops and whorls patterns revealed significant association with breast cancer with a P-value of 0.005 and 0.028 respectively.Conclusion:The social, behavioral, and hereditary factors play an important role in the development of breast cancer in addition to reproductive history, beside that the fingerprints are genetically determined factors that can be used as simple and cost-effective screening test for breast cancer.Keywords:Breast carcinoma, fingerprints, Dermatoglyphic, forensic, Yemeni female.Citation:Bin Thabit MA, Abdullah NA, Alnoban MS. Breast Cancer in a sample of Yemeni female patients: forensic dermatoglyphic traits and clinico-pathological features. Iraqi JMS. 2019; 17(2): 135-145. doi: 10.22578/IJMS.17.2.7


Article
The Role of Forensic Accounting in Detecting Financial Fraud
دور المحاسبة القضائية في اكتشاف عمليات الاحتيال المالي

Authors: صلاح هادي محمد الخالدي --- نصيف جاسم الجبوري
Journal: journal of Economics And Administrative Sciences مجلة العلوم الاقتصادية والإدارية ISSN: 2227 703X / 2518 5764 Year: 2013 Volume: 19 Issue: 70 Pages: 457-473
Publisher: Baghdad University جامعة بغداد

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Abstract

A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend on the purpose of the assignment may be the task of investigating the existence of fraud or quantization some economic damage. Fraud has spread dramatically in many companies due to depending of chartered accountant on the sample method when auditing the financial statements and Absence of his liability to detecting fraud , and here comes the importance of forensic accounting in the detection of fraud by employing a range of techniques which help in the detection of fraud. As that investigation forensic accountant objectives requires that they enjoy a range of characteristics, such as education, training and varied experience in the field of accounting, auditing and law, and communication skills - oral and written, the ability to work in a team environment. And dependent judicial accountability in their work on a variety of techniques including benford law, and audit the use of CAATs and data mining and analysis ratios.

تمثل المحاسبة القضائية العلم الذي يتعامل مع تطبيق المعرفة في مجالات المحاسبة والتمويل والضرائب والتدقيق للتحليل والتحري والاستفسار وفحص واختبار المسائل في القانون المدني والقانون الجنائي في محاولة للوصول إلى الصدق الذي من خلاله يتمكن المحاسب القضائي من تقديم رأيه الخبير، اذ تلعب المحاسبة القضائية دورا كبيرا من خلال توافر مجموعة من الخدمات المهمة في مجال التحري عن الاحتيال ودعم الدعاوى القضائية، اذ ان من اهم وظائف المحاسبة القضائية هو التحقق من الادعاءات المزعومة من قبل الأطراف ذات العلاقة لاسيما تلك الادعاءات المتعلقة بوجود الاحتيال، إذ أن هدف المحاسب القضائي سيعتمد على الغرض من تكليفه فقد تكون مهمته التحري عن وجود الاحتيال أو تكميم بعض الأضرار الاقتصادية. اذ ان عمليات الاحتيال قد انتشرت بشكل كبير في العديد من الشركات بسبب اعتماد المحاسب القانوني على اسلوب العينات عند تدقيقه للكشوفات المالية وعدم مسؤوليته تجاه اكتشاف عمليات الاحتيال، وهنا تأتي اهمية المحاسبة القضائية في الكشف عن عمليات الاحتيال من خلال توظيف مجموعة من التقنيات التي تساعد في الكشف عن عمليات الاحتيال. كما ان تحقيق المحاسب القضائي لأهدافه يتطلب تمتعهم بمجموعة من الخصائص مثل التعليم والتدريب والخبرة المتنوعة في مجال المحاسبة والتدقيق والقانون، ومهارات الاتصال- الشفوية والكتابية، القدرة على العمل في بيئة الفريق. وتعتمد المحاسبة القضائية في عملها على مجموعة من التقنيات منها قانون بنفورد، وادوات التدقيق بأستعمال الكمبيوتر وتنقيب البيانات ونسب التحليل.

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