natural and non-natural disasters, is an environmental challenges the society and the economy as well as a direct and indirect economic affect, and the units are part of the system overlapping among themselves and thus affected by external indicators, directly or indirectly, these direct effects appear in the destruction or damage inflicted by disasters in property , infrastructure , superstructure , accounting information systems and indirectly in the outcome of future business, comes research problem through access to accounting treatments issued by the Federal Office of financial supervision to address the damage caused by the disasters and prepare the missing financial accounts it turns out us that there is negligence of a nu

Abstract
This study aimed to survey fungi associated with the product Indomie and Chips being the trades Iargely by a very important segment of society who are the children, beside consumed by adults, but less so, as the survey results to accompany some fungui samples sterile showed proportions presence included various fungi like. Aspergillus flavus, Aspergillus niger, Penicillium Spp., Fusarium graminearum, F.moniliforme, Alternaria alternate and Rhizopus Spp., and other fungi sterile are not diagnosed. The results showed large dominion fungi A. niger by presence sterile samples of both producers, followed by infection in Fusarium Spp., Penicillium Spp., and A. alternata by infection percentage 55, 20 and 17% respectively for the pr

The present study was conducted to examine toxicological effects of copper sulfate (Cu) in common carp fish (Cyprinus carpio L.). The LC50 (median lethal concentrations) of copper on Cyprinus carpio were 3.64, 3.36, 3.04, 2.65 mg/L respectively. In general, behavioral responses of the fishes exposed to copper included uncontrolled swimming, erratic movements, loss of balance, swam near the water surface with sudden jerky movements. Haematological parameters such, red blood cells (RBC), white blood cells (WBC), haemoglobin (Hb), Packed cell volume (PCV), mean cell volume (MCV) mean cell haemoglobin (MCH), and mean corpuscular hemoglobin concentration (MCHC) were studied. The obtained results indicated that the (RBC) and (WBC) have increas

A total of 45 voucher specimens of falcons which are deposited in the bird's collection of the Iraq Natural History Research Center and Museum (INHM) were reviewed. Mummified falcons were preserved as voucher study specimens and tagged with museum collection labels. In the current study, morphometrics of six species of the genus Falco Linnaeus, 1758: Lanner falcon F. biarmicus Temminck, 1825; Sacker Falcon F. cherrug Gray, 1834; Lesser Kestrel F. naumanni Fleischer, 1818; Peregrine Falcon F. peregrines Tunstall, 1771; Eurasian Hobby F. subbuteo Linnaeus, 1758 and Common Kestrel F. tinnunculus Linnaeus, 1758 were documented. These species were recorded previously in the ornithological literatures by several authors and deposited in t

Background: Dental erosion is a common oral condition which results due to consumption of high caloric and low pH acidic food such as carbonated drinks and fruit juices. It is expected that these food types can cause irreversible damage to dental hard tissues and early deterioration of the dental restorations. So, this study aimed to evaluate and compare the erosive potential effects of orange fruit juice and Miranda orange drink on the microhardness of an orthodontic composite material. Materials and methods: Thirty discs with a thickness of 2 mm and a diameter of 10 mm were prepared from orthodontic bonding composite. The prepared discs were equally divided into three groups (n=10). Microhardness analysis was carried out both prior to

Natural convection heat transfer is experimentally investigated for laminar air flow in a vertical circular tube by using the boundary condition of constant wall heat flux in the ranges of (Ra_L) from (1.1*10⁹) to (4.7*10⁹). The experimental set-up was designed for determining the effect of different types of restrictions placed at entry of heated tube in bottom position, on the surface temperature distribution and on the local and average heat transfer coefficients. The apparatus was made with an electrically heated cylinder of a length (900mm) and diameter (30mm). The entry restrictions were included a circular tube of same diameter as the heated cylinder but with lengths of (60cm, 120cm), sharp-edge and

The foreguts of a total of 515 fish of Chondrostoma regium (Heckel, 1843) (locally: Bala’aot Malloky) were studied. These fish were collected from Tigris River at Salah Al-Deen Province (between Al-Hagag & Yathrib) for 20 months between March and October of the next year. Detritus, plant in origin materials (19.6%, 23.0% & 24.9%); green and blue green algae, mostly Cladophora, Cosmarium and Merismpedia sp. (17.1%, 12.9% & 12.2%) and diatoms, mostly Diatoma, Chanathes, Amphora and Cyulbella sp. (16.9%, 8.8% & 8.2%) were the main food categories taken by these fishes according to occurrence (O%), volumetric methods (V%) and ranking index (R%). Debris (not part of the diet) took 45.3% of the studied fish foreguts by volume. Detritus was also

Steady natural convection in a square enclosure with wall length (L= 20 cm) partially filled by saturated porous medium with same fluid (lower layer) and air (upper layer) is investigated. The conceptual study of the achievements of the heat transfer is performed under effects of bottom heating by constant heat flux (q=150,300,450,600W/m2 ) for three heaters size (0.2,0.14,0.07)m with symmetrically cooling with constant temperature on two vertical walls and adiabatic top wall. The relevant filled studied parameters are four different porous medium heights (Hp=0.25L,0.5L, 0.75L, L), Darcey number (Da1) 3.025×10-8 and (Da2) 8.852×10-4 ) and Rayleigh number range (60.354 - 241.41), (1.304×106 – 5.2166×106 ) for Da1 and Da2 cases respecti