This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

The current study aims to overcome the conflicts facing the company in its way of staying and continuing to maintain its performance excellent in light of the intense competition, which made it seek to find strong ways and links with its customers through electronic communication using electronic platforms, and this put confidence and safety in The place of suspicion and fear of not fulfilling credibility or violating the privacy, so this research comes to answer about the question:  “Can the company achieve an excellent performance by relying on the customer's electronic confidence?”.

The study followed the descriptive and analytical approaches by providing a virtual model and testing the zero hypotheses, which stipulat

The imposition of (state) policy on the South Kuril Islands.In the Pacific was a subject
of borders dispute between Japan and Soviet Union which appeared clearly afterthe second
Great War and during the cold war. Despite the end of the Cold War and the collapse of the
Soviet Union in 1991, this conflict has continued, thus both countries had to made a historic
and legitimate claims to demand the rights of sovereignty and ownership of four islands
occupied by the Soviet Union after World War II under the international conventions and
treaties, but these claims are proven failures through the continuation of the regional conflict.

The research aimed to identify the effectiveness of instructional design according to whole brain theory of Herman in the achievement of chemistry at the fifth scientific students at a secondary school of the General Directorate for Educational in Diyala / Baladruz in Iraq. The research sample Consisted of (57 student, (29) students as experimental group studied according to instructional design strategies for whole brain theory of Herrmann and (28) a student as a control group studied by the usual way for two semesters, a prepared achievement test as article and objective type of multiple choice, the coefficient stability of alpha-Cronbach equation reached (0.86). The research Results showed the presence of a statistically significant d

    This study was carried out from February to October 2012 in six semi salty ponds in Gwer sub-district which is the first work in the area. A total of 32 species and 2 genera of algae where reported as the new records. Mostly the non diatoms are belonging to Cyanophyta, Chlorophyta, Euglenophyta, Cryptophyta, Chrysophyceae, while diatoms or Bacilariophyceae are belong to pennals- order.

     The study is designed to identify intestinal parasitic infections examined at Al-Aziziyah Hospital in Wasit Governorate in Iraq. In this study, a total of (460) internal and external patients were monitored for intestinal parasitic infections. All stool samples were analyzed by the direct method (microscopic exam.) to discover the trophozoite stages and cyst stages for intestinal protozoan parasites. The most incidence parasites in different sex, area residence and different age groups. Out of (460) patient sample were infected with 217 at a percentage of (47.17%), 101(46.5%) were for males and 116 (53.5%) were for females. It was found that the numbers and percentages of a single (one

Carbonate reservoirs are an essential source of hydrocarbons worldwide, and their petrophysical properties play a crucial role in hydrocarbon production. Carbonate reservoirs' most critical petrophysical properties are porosity, permeability, and water saturation. A tight reservoir refers to a reservoir with low porosity and permeability, which means it is difficult for fluids to move from one side to another. This study's primary goal is to evaluate reservoir properties and lithological identification of the SADI Formation in the Halfaya oil field. It is considered one of Iraq's most significant oilfields, 35 km south of Amarah. The Sadi formation consists of four units: A, B1, B2, and B3. Sadi A was excluded as it was not filled with h

This review sums up the developments in the biological activity of tetrazole active derivatives in recent days. Some of the deliberated derivatives of tetrazole are at present actively scientifically studied; some of them have biological activity that enables them to be studied further in the future as a drug for various biological activities. This review seeks to offer a comprehensive analysis of the efficacy and clinical advantage of biological activity for tetrazole derivatives.

Naturally carbonate reservoirs have very low oil recovery efficiency owing to their wettability and tightness of matrix. However, adding surfactant to brine solution can enhance oil recovery by changing the wettability of the carbonate rock surface from oil-wet to water-wet. In the present study, the effects of different brines in the presence of surfactant hexadecyltrimethylammonium bromide (CTAB), on the wettability of carbonate rock were investigated through different characteristics such as surface tension interfacial tension and contact angle. The best concentration of CTAB was investigated at 500 ppm in brine (NaCl) reduced surface tension and interfacial tensions to 42 mN/m and 15 mN/m respectively and prevented reservoir fro