The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

Microsporum canis is considered one of the filamentous fungi that cause surface fungal contagion in the humans and animals. The present study aimed to diagnose M. canis via the molecular method and differentiating its local Iraqi isolates from global isolates. Microscopic examination showed 55 specimens with M. canis from 130 specimens collected from children aged between 4-10 years suspected of dermatophytes who attended Medical City Laboratories and Baghdad Hospital in Baghdad city from 1/12/2022 to 1/3/2023. The results showed that the frequency of M. canis infections was 55/130 (42.31%). The results demonstrated significant differences in the animals' contact (p <0.0001), lesions (0.03) and habitation area (p =0.002). Whilst

The expansion of building blocks at the expense of agricultural land is one of the main problems causing climate change within the urban area of a city. The research came to determine these indicators, as a study was conducted on the expansion of the building blocks in three municipalities in the city of Baghdad for a period of four decades extended in the form of time cycles for the period (1981-2021) and using ArcMap GIS 10.7 technology. Then, the impact of this expansion on temperature rates was evaluated, as they are the most important climatic elements due to their significant effect on the rest of the elements. The results showed a clear, direct relationship between the increase in urban expansion rates and the corresponding r

Employee Stealing or internal theft is considered from the passive practices that can’t be denied or be hidden, In spite of the hospital privacy as a serving organization that works 24\7 and deleing with human lives, they weren’t infallible from that kind of practice. To prevent or reduce this practice, it was important to search for the organizational and behavioral factors influencing internal thefts. The study problem briefly is to reach the most organizational and behavioral factors influencing internal theft, in governmental hospitals in Baghdad Rusafa Health district, this was done by analyzing (20) administrative cases of thefts occurred in the District, also a sample of (60) specialist Doctor’s opinion work, in (3) hospital

The research study is important since it establishes predicted rates for various nervous system functional indicators.In terms of performing the skill of Dribbling in basketball for young players in Baghdad Governorate in order to reach scientific results that serve researchers, coaches, and players uniformly. The study's goal is to create predictive equations for specific functional indicators of the nervous system in relation to the Dribbling skill performance of young basketball players in Baghdad Governorate. The researchers used a descriptive approach with a survey method on (8) youth basketball league clubs in Baghdad Governorate for the 2022-2023 sports season, totaling (96) players . Three tests were used to measure the nervous sy

 A problem of solid waste became in the present day common global problem among all countries, whether developing or developed countries, and can say that no country in the world today is immuning from this dilemma which must find appropriate solutions. The problem has reached a stage that can not ignore or delay, but has became a daily problem occupies the minds of ecologists, economists and politicians took occupies center front in the lists of  priorities for the countries in terms of finding solutions to the rapid scientific and radical them. and that transport costs constitute an important component of total costs borne by the municipal districts in the process of disposal of solid waste, so any improvement in the

Adolescence important and sensitive stage in social terms, being a stage where learns teenager bear social responsibilities and composition of their ideas about family life, as well as it is the stage where the teenager looking to himself for an important place in the community to become independent socially people, so it highlights the role of Social Work to do better effort and I believe him in order to prepare for the adolescent stage of adolescence and help him overcome the problems so that makes it adapts to the society in which he lives

Water is a resource and a crucial aspect of living and surviving. In Iraq, the Tigris River is one of the most critical water sources. The present study aimed to provide an insight analysis of some water quality parameters including the microbial content of drinkable tap water and river water. Ten Water samples (T1- T10) in triplicate were collected from sampling sites -Site I (Tap water) from home water taps, supplied by the Water Filtration Station/ Al Karama Project/ Al-Karkh> 10 from Site II (R1- R10)River water from Tigris River (around or near the Water Filtration Station/ Al Karama Project) every week (from September to half of November 2022), then were immediately placed in sterile bottles and transported to Microbiolo

Dust samples have been collected from three areas in Baghdad during dust storm occurred in 18th of June 2009 to characterize elemental particle size and composition by different techniques. The x-ray diffraction detected six minerals those are calcite, and quartz, present as a major components, dolomite, kaolinite, gypsum and plagioclase present as miner components .EDX detected some normal elements presented in local soil except traces of lead , nickel, and chromium. The particle size analysis by a set of sieves have revealed that the majority particle distribution was between (32 and 45)μm . To isolate the aerosol size, PM10 buoyancy method of powder in water showed a signifying amounts of particulate size .Scheerer’s method was app