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

A streptococci has recognized as Streptococcus spp., associate with acute pharyngitis. S. pyogenes infection Has detected in the Hospital and Health Center in Tikrit city. Throat swabs sample has obtained and cultured on a sheep blood agar plate. Identification of S. pyogenes was performed by using the VITEK 2 automatic system. It detected of 50 samples from children included 25 were positive for S. pyogenes infection. were aged 10-35 years old and included 30 male and 20 female. . While 25 sample Negative of S. pyogenes infection (The control group included 25 clinically healthy children without S. pyogenes infection matched for age and sex with cases pateints). No significa

Objective: To assess the role of tumour necrosis factor alpha level and genotyping in susceptibility to leishmaniasis.Method: The case-control study was conducted from March to July 2021 at Baqubah Teaching Hospital, Diyala, Iraq,and comprised patients of cutaneous leishmaniasis in group A and healthy controls in group B. The serum level andsingle nucleotide polymorphisms of tumour necrosis factor-alpha rs41297589 and rs1800629 were compared betweenthe groups. Data was analysed using SPSS 28.Results: Of the 150 subjects, there were 75(50%) in group A; 39(52%) males and 36(48%) females with mean age23.91±13.14 years. The remaining 75(50%) subjects were in group B; 38(50.7%) males and 37(49.3%) females withmean age 22.84±4.35 years.

The present study examines the main points of differences in the subject of greetings between the English language and the Arabic language. From the review of the related literature on greetings in both languages, it is found that Arabic greeting formulas are more elaborate than the English greetings, because of the differences in the social customs and the Arabic traditions and the Arabic culture. It is also found that Arabic greetings carry a religious meaning basing on the Islamic principle of “the same or more so”, which might lead to untranslatable loopholes when rendered in English.

The social support is considered one of the most important constituents of
society and the one which can ensure its unity.
The resources of social support are different accordind to the variety and
the multiplication of the net – work of the social relationships that are
established among the individuals. The importance of this variable is evident
in the emolional adaptation and the mental health as well as its role in mitigating of the illness threating and in accelerating the recovery. social support can enhance the individuals ability to tolerate and face the emotional
and physical problems in the time of cris and stressful life conditions.
The most important results are shown as follows :
1- It was

According to Bowens Family systems theory self – differentiation defiance as a
construct that consists of two interrelated abilities : the first is an intrapsychic
ability to distinguish between the thoughts and feelings , and an inter personal
ability to maintain connections with others while achieving an autonomous self .
The present research concerned in testing the hypothesis of marital similarity
(people married persons with the same level of self – differentiation).
The present research aimed to:
1. Measures self – differentiation of university officers .
2. Measures self - differentiation of sample husbands' .
3. Measures self - differentiation of sample wives .
4. Acquaint to the relation betwe

يستهدف البحث التعرف على اهمية التعلم باللعب لاطفال رياض الاطفال وانعكاساتها على تعديل سلوكهم، حيث ان اللعب هو دنيا الطفل المليئة بالمتعة والاستطلاع والاستكشاف، كما ان اللعب بالنسبة للاطفال يمثل لهم الحياة بكل ما فيها من معنى.

وفي الوقت نفسه اللعب هو وسيلة من وسائل الضبط والتوجيه للتعامل مع سلوك الاطفال، فمن خلال اللعب نستكشف النبوغ والتفوق منذ وقت مبكر، حيث ان التعلم باللعب يمثل حاجة حيو

Experiments were conducted to study axial liquid dispersion coefficient in slurry bubble column of 0.15 m inside diameter and 1.6 m height using perforated plate gas distributor of 54 holes of a size equal to 1 mm diameter and with a 0.24 free area of holes to the cross sectional area of the column. The three phase system consists of air, water and PVC used as the solid phase. The effect of solid loading (0, 30 and 60 kg/m³) and solid diameter (0.7, 1.5 and 3 mm) on the axial liquid dispersion coefficient at different axial location (25, 50 and 75 cm) and superficial gas velocity covered homogeneous-heterogeneous flow regime (1-10 cm/s) were studied in the present work. The results show that the axial liquid dispersion coeffic

Text science presented a set of criteria to make the text essentially a project to create
texts and use. Me and means of cohesion script text scientists, two standard foundries and
knitting. Find this means their equivalent in the Arab rhetorical Heritage has been found, it
means foundries find Accompanying represented (link grammar in the classroom and link),
and referrals represented by (Baldmair, Ldefinition, and the name of the signal), and
deletion, and repetition, and presentation delays. As in the standard knitting it has confirmed
Albulagjun Arabs on the semantic consistency between the text components, as reflected in
the moral link in Chapter interfaces, as well as in moral coherence between parts of the te