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

Objectives: Many medication errors occur in the hospital, and these can endanger patients. The purpose of this study was to evaluate the incidence of medication errors in hospitalized patients, and to categorize the most frequent types of errors, and to asses the possible measures that may prevent the occurrence of such errors.
Methods: A prospective, exploratory, and evaluative study, using direct observation method to detect medication errors in adult hospitalized patients in medical and surgical units in Baquba Teaching Hospital- Diyala-Iraq.. The files of 299 patients had been reviewed from July 2009 to September 2009, including medication orders and treatment sheets to detect existing errors. The detected errors were recorded and

A colorectal polyp (CRP) is a growth on the lining of the colon or rectum. The incidence of CRPs is rapidly increasing with age. They are most often benign. The rectum is the most commonly affected site.

Rheumatoid arthritis (RA) is one of the autoimmune diseases characterized by the synovial inflammation which causes organs and tissues damage especially synovial tissues and joints. The study included 50 serum samples from patients with rheumatoid arthritis (RA) when compared with 50 serum samples from healthy individuals as control with age range 35 – 60 years (41.3 ± 2.4 years vs. 41.0 ± 2.0 years, respectively). ELISA technique was used to assess the Anti-cyclic citrullinated peptide IgG antibody (anti-CCP IgG Ab) level, anti-rheumatoid factor IgG antibody (anti-RF IgG) and anti-Cytomegalovirus (anti-CMV IgG) antibodies frequencies in the studied groups. The present findings demonstrated that all RA patients have 100% seropositive fr

     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

Different polymers were prepared by condensation polymerization of sebacic anhydride and adipic anhydride with ethylene glycol and poly(ethylene glycol). Their number average molecular weights were determined by end group analysis. Then, they were grafted on the prepared phthalocyaninatocopper(II) compounds with the general formula (NH2)4PcCu(II) having amino groups of 3,3',3'',3'''- or 4,4',4'',4'''- positions. All prepared polymers, compounds, and phthalocyaninatocopper(II)-grafted polymers were characterized by FTIR. The sizing measurements were carried out in 3,3',3'',3'''- (NH2)4PcCu(II) and 4,4',4'',4'''- (NH2)4PcCu(II) compounds with and without grafting polymers. The results showed that the grafting process led to decreasing in par

The current research aims to measure the job satisfaction of educational counselors in the general directorate of education of the second Rusafa in the ministry of education of Iraq. Moreover, it aims to identify the significant differences in job satisfaction according to the gender (Male-Female), the length of service (less than 15 years more than 15 years), and the relationship between these two variables. To achieve the objectives of the research, the researcher developed a scale to measure job satisfaction. This tool was applied to sample of (100) educational counselors selected randomly. The results showed that educational counselors have job satisfaction, in which males are more satisfied in their job than females. The results als

Background: Irritable bowel syndrome (IBS) is a functional bowel syndrome with discomfort and changed bowel habits in the absence of obvious structural abnormalities. It is more common among adolescents and young age groups. Aim: Aims of the study is to identify the prevalence of Irritable Bowel Syndrome among medical students of AL- Kindy College of medicine, and to Exploring the effect on IBS prevalence of general demographic form to observe the association between anxiety and IBS. Data were collected on a sample of University of Baghdad, Al-Kindy College of Medicine students in Baghdad, Iraq. The study was conducted over a period for 6 months From December 2020 to June 2021. This study enrolled 250 students who were selected rand

the financial resources represent a basic factor of production ;It is obvious that the housing sector needs the resources to finance the building operation to produce all the housing units. Finance is the cornerstone of any housing strategy , as its successes dependent on the success of the financing methods and the creation of charnels and effective methods for the provision of the required finances for both individuals and instantly concerned with the production of housing units. The kinds of financial institutions vary from one country to another according to the nature of the economic and financial system. The lending conditions also vary as well as the capital cost of the housing units needed The housing operations is concer

Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models