This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

The educational process depends on the means of conveying information from the teacher to the learner. Whenever appropriate, this means the learning process takes place better, faster, and with less effort, and the problem of research lies. The players lack learning in the meta-knowledge curriculum in basketball offensive skills than offensive skills. The aim of the research is to identify the effect of training exercises for educational numbers based on metacognitive skills in teaching some offensive skills with basketball. As for the research assignment, there are statistically significant differences between the results of the pre and post tests for the experimental group and in favor of the post tests. The experimental approach was used

Monetary sterilization policies are one of the modern trends of monetary policy in rentier countries, specifically to confront the positive shocks in foreign assets flowing into the national economy and the impact of these shocks on monetary and real variables. And that the Central Bank contains these emergency increases in foreign exchange with the aim of avoiding the impact of this increase on the official local currency through its three main monetary tools, which are the rediscount rate, the legal reserve, and open market operations. As well as the relationship between the central bank and the objective of external balance, which is reflected in the balance of payments balance, the central bank resorts to managing the exchange rate

A total of 551 water samples (drinking and raw water) were collected In this study, Aeromonas.hydrophila, were detected by biochemical tests and PCR (16s rRNA gene). The results of identification showed that A.hydrophila had recovery rate 63 isolates (49.21%). The results revealed that all A.hydrophila isolates were PCR positive or the 16S rRNA gene and the results of sequencing showed that two isolates of A.hydrophila(local isolates) had percentage similarities 100% with A. hydrophila ATCC 7966 in GenBank database .All strains had a minimal Inhibitory Concentration(MIC) distribution pattern for lead cetate rranged (900-1200 μg/ml), and mercury chloride ranged (40-80 μg /ml).

Abstract:

The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its im

The ability of single and mixed bacterial culture to utilize Dora-refineries petroleum wastes was compared. Pseudomonas aeruginosa and Serratia ficaria mixed culture consumed the wastes better than the single bacterial cultures. The highest log. number of viable cells in mixed culture was 6.842 , while in single bacterial cultures it was 6.683 and 5.631, respectively. after 3 days in API medium containing the refinery wastes. The effect of some environmental conditions on the degradation of petroleum wastes was studied included aeration , NaCl concentration , pH and temperature. The growth of bacteria in the agitated culture was higher than stagnant culture the log. of cell no. was 6.021 in the first culture. The h

Aflatoxin B1 (AFB1) is a mycotoxin produced mainly by fungi Aspergillus flavus in food and animals feed. It is considered as a carcinogenic toxin for human and animals. The current study is designed to investigate the incidence of mycoflora in twenty four samples of local stored maize collected from Iraqi governorates; investigate the presence of aflatoxin B1 on these samples using TLC and ELISA techniques. The fungi recovered from maize samples were Aspergillus flavus (18.57 % ), Fusarium spp. (12.8 % ), A. ocraceus (9.96 % ) , A. terrus (9.07 % ), A. fumigatus (8.46 % ) , Alternaria spp. (6.40 % ) Rhizopus spp. (4.98 % ), A. niger spp., A. oryzae spp. (4.80 % ), Penicillium spp. (4.53 %) A. versicolor spp., Rhizoctonia spp. (4.27 %), A

This study was done to compare the morphometric parameters of placentas in well controlled patients with preeclampsia, diabetes, and preeclampsia-diabetes with that of normal uncomplicated placentas. Patients & Methods: A total of Twenty four placentas were freshly collected. Six placentas for control group and eighteen placentas for complicated group (preeclamptic-diabetic and preeclamptic--diabetic subgroups). The placentas were grossly examined (shape, number of cotyledons, weight, and thickness). After suitable fixation, tissue processing and sectioning, the sections were stained by hematoxylin and eosin to study the general morphology and morphometry of the following parameters: number of terminal villi, number of syncytial knots, numb