raisin on mice in comparison with negative (phosphate buffer saline (PBS) and positive Mitomycin-C (MMC) controls. Moreover, the effect on fertility hormones (follicles stimulation hormone/FSH, lutenising hormone/LH) was also measured. The effect of the extracted samples were measured by employing cytogenetic analysis which included (the mitotic index (MI), chromosomal aberrations (CAs) and micronucleus (MN)) parameters. Results showed that significant increase in MI and significant reduction in both CAs and MN percentage were seen after treatment with both alcoholic and water extracts of the two raisins and alcoholic extracts was more effective than water extracts. On the other hand both the gold and black raisin enhanced the levels of the

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Focusing on the negative role of default risk on banks, as it is one of the most important risks facing banks, which are difficult to determine accurately, and its reflection on the indicators of profitability of cash flows. The increasing competition between banks led to an increase in the credit facilities granted by banks, and was accompanied by an increase in exposure to the risks of default, which led to an impact on the level of performance of banks in terms of achieving the required return according to the levels of high competition. Therefore, the problem of this study focused on the extent to which the risk indicators of default affect the profitability indicators of the cash flows of the banks research sample in the profit

The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

This study aimed at comparing the performance of vertical, horizontal and hybrid subsurface flow systems in secondary treatment for the effluent wastewater from the primary basins at Al-Rustumia wastewater treatment plant, Baghdad, Iraq. The treatments were monitored for six weeks while the testsduration were from 4 to 12 September 2018 under continuous wastewater feeding for chemical oxygen demand (COD), total suspended solid (TSS),ammonia-nitrogen(NH₄-N) and phosphate (PO₄-P) in comparison with FAO and USEPA standards for effluent discharge to evaluate the suitability of treated water for irrigation purposes. Among the systems planted with Phragmites Australia, the hybrid subsurface flow system which cons

RMK Al-Zaidi, MM Ahmed

The nanostructured Manganese dioxide/Carbon fiber (CF) composite electrode was prepared galvanostatically using a facile method of anodic electrodeposition by varying the reaction time and MnSO4 concentration of the electrochemical solution. The effects of these parameters on the structures and properties of the prepared electrode were evaluated. For determining the crystal characteristics, morphologies, and topographies of the deposited MnO2 films onto the surfaces of carbon fibers, the X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), and atomic force microscopy (AFM) techniques were used, respectively. It found that the carbon fibers were coated with γ-MnO2 with a density that increased with increasing the de