The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45

The aim of study is to identify the histological changes in ovaries of the albino mice exposed to silver nanoparticles. Sixty adult females were collected and exposures by 4000 p.p.m. and 50-150 nm in size, Females were divided into 3treated groups. The concentration dosage was (1, 1.5 and 2) p.p.m. of silver nanoparticles for 7, 14 and 21 days as exposure periods as well as control group which treated by normal saline. Treated groups appeared different histopathological changes, it is depending on the concentration of silver nanoparticles and the period of exposure. These changes were included congestion in the blood vessels, hemorrhage, hyaline degeneration, fatty degeneration, pyknosis, necrosis as well as fusion of cells in follicula

The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis  try to develop standards  for performance      valuation      is guided through the                                     &nbsp

Ecosystems provide humans with services that include benefits from food, fresh water, climate regulation, and socio-economic assets. The Mesopotamian marshlands are among the largest wetlands in the Middle East and they provide various benefits. However, ecosystem services of the Marshlands are consistently undervalued in national economic analysis and decision making. This study focusses on the Central Marshes, the first National Park in Iraq, and is the first attempt at valuing a series of ecosystem services from a valuable natural ecosystem in Iraq. We adopted the Toolkit for Ecosystem Services Site-Based Assessment (TESSA) for the determination of biophysical and economic values of services at the site level. Data on key ecosystem se

he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical envir

The paper presents an investigation to the flutter speed of composite wing for different ply orientation. Structurally the composite wing was idealized as a composite beam load carrying structure. Theodorsen’s expression was used to get the 2- dimension unsteady lifting force and pitching moment in the limit of incompressible flow and subsonic speed which were integrated over the wing span. A free vibration analysis was first carried out to get the natural frequencies and mode shapes .The velocity-damping (V-g) method was used to calculate the flutter speed and the flutter frequency. A wing of unmanned aerial vehicle was manufactured from woven glass and polyester resin where the flutter speed was calculated experimentally by the wind

Recently, several concepts and expressions have emerged that have often preoccupied the world . around the concept of environment and sustainability. This is due to the negative and irresponsible impact of man and his innovations in various industrial and technological fieldsthat have damaged the natural environment. Architecture and cities at the broader level are some of the man made components that caused these negative impacts and in the same time affected by them. What distinguishes architectural and urban projects is the consumption of large . quantities of natural resources and production larger amounts of waste and pollution, along the life of these projects. At the end of the twentieth century and the beginning of the twenty-fir

This paper studies the influence of temperature on the corrosion rate of coated AA6111 aluminum alloy used in vehicle bodies under static and vibration states. The vibration test system was collected laboratory and used for testing of five different types of paints (EASI, Numix, Lesonal, DENSO and Polaron paints) in the 5 % NaCl solution using immersion test method. Lesonal paint provided the best corrosion protection, while DENSO paints show large values of corrosion rate, other coatings exhibit moderate values. Model of paints corrosion was developed to characterize the corrosion processes occur at the surfaces. It is found that corrosion rate obtained at vibration cases is larger than static cases and vibration effect

Current research strives to achieve the following aims:

1. Develop a scale for dominant values of Tikrit university students.
2. Measuring the dominant of Tikrit university students.
3. Identifying the significant differences among dominant values of Tikrit university students according to(sex, specialty, time).
4. Measuring the dominant values of each one of the six fields of the scale.
5. Identifying the differences in dominant values of each field according to the sex variables.

The current research has limi