This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

Background: Breast cancer remains a substantial cause of morbidity and mortality, there is a need for continued efforts to understand the etiology of the disease, maintain screening effort, implement prevention strategies, and develop better treatments.Objective: To analyze the risk factors, improve early detection and prevention of breast cancer in Al-Russafa district- Baghdad, aiming to increase survival rate and improve the quality of life.Methods: A cross sectional audit of 258 breast cancer cases seen at Al-Elwiya maternity teaching hospital from January2009 to December 2011,data collected from patients files were: age, gender , residency, marital status, parity, age at menarche and menopause age at first live birth, hormonal therap

Firstly, in this study, a brief updated description and applications of different solar collectors used in renewable energy systems for supplying electric and thermal energy was presented. Secondly, an attempt was made to utilize tilting orientation of solar collector for maximizing collector energy with time in respect to horizontal orientation. For energy calculation, global solar radiation was used since they are directly related.  For that purpose, field measurements of half-hourly radiation on two flat panels of tilting and horizontal orientations were carried out throughout 8-month period under local climate of Baghdad. Then, energy gain and radiation level averages were calculated based on the field radiation

Water drainage pattern in the rivers and changed the nature of the renewed feeding areas
in the basin in terms of topographic and geological conditions and climate in addition to the
human role in organizing the process flow within these basins. This study addressed the
development of the Tigris River Hydrological in the city of Baghdad and found that the
annual rate of water drainage in the Tigris River was driven down very significantly,
especially in the past twenty years, and since 1996 up to 2014 record flow rates of less than
the overall rate of discharge of water, a (950 m3 / s ), in addition to the quarterly decrease the
discharge rates, especially since the beginning of the year 2000 and took converge all fo

Due to the large population of motorway users in the country of Iraq, various approaches have been adopted to manage queues such as implementation of traffic lights, avoidance of illegal parking, amongst others. However, defaulters are recorded daily, hence the need to develop a mean of identifying these defaulters and bring them to book. This article discusses the development of an approach of recognizing Iraqi licence plates such that defaulters of queue management systems are identified. Multiple agencies worldwide have quickly and widely adopted the recognition of a vehicle license plate technology to expand their ability in investigative and security matters. License plate helps detect the vehicle's information automatically ra

      The study was conducted for the detection of Aflatoxin B1(AFB1) in the serum and urine of 42 early and middle childhood patients (26 male and  16 female ) with renal function disease, liver function disease, in additional to atrophy in the growth and other symptoms depending on the information within consent obtained from each patient, in addition to 8 children, apparently healthy, as  the control. The technique of HPLC was used for the detection of AFB1 from all samples. The results showed that out of 42 patient children, 19 (45.2%) gave positive detection of AFB1 in the serum among all age groups patients with a mean of 0.88 ng/ml and a range of (0.12-3.04) ng/ml. This was compared with the cont

The objective of the present study is to verify the actual carious lesion depth by laser
fluorescence technique using 650 nm CW diode laser in comparison with the histopathological
investigation. Five permanent molar teeth were extracted from adult individuals for different reasons
(tooth impaction, periodontal diseases, and pulp infections); their ages were ranging from 20-25 years
old. Different carious teeth with varying clinical stages of caries progression were examined. An
experimental laser fluorescence set-up was built to perform the work regarding in vitro detection and
quantification of occlusal dental caries and the determination of its actual clinical carious lesion depth by
650 nm CW diode laser (excitat