Characteristic of money laundering phenomenon is a compound and complex nature like the style of regular crimes . These operations are planned and excuted with those who have high quality experiences to hide the evidences of their deeds so They ask the help of financials ,economicals and legists to plan for money laundering. Banks are important and suitable places for illegal circulation of money because of the different types of accounts , rapidity and overlap which emphasis of its main duty to dislocate illegal money which comes from illegal sources without adding legal characteristic to it . Here we should explain the important role of banks in striving the phenomenon –Bank should try to show and analyze inward proced

The rapid spread of the COVID-19 coronavirus in 2019 infected many people, primarily affecting the respiratory system. Both COVID-19 and type 2 diabetes have been associated with numerous risks that have become life-threatening. The study studied the link between galectin levels and some clinical characteristics in Iraqis with type 2 diabetes and COVID-19 against those without diabetes. The study included 120 patients and healthy men. Three groups were formed for this study depending on the initial mutant cell line: 80 samples of individuals with type 2 diabetes, aged 40–60 years, with and without COVID-19, were included in each of the first and second groups. The control group consisted of 40 research participants who were matched for ag

The Influence of Some Vitamins and Biochemical Parameters on Iraqi Females’ Patients with Malignant Breast Cancer"

The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

The quantitative determination of the estrogen E2, Progestron P4 & follicle stimulating hormones FSH in the serums of Albino mice used in the experiments & treated by crude alcoholic extracted 95% of the seeds & leaves of Apium graveolens was a significant increase in the concentration of estrogen of different kinds of the extracted in comparison with the values of the coefficient of the control group, that is the study recorded a significant increase of the concentration of estrogen; it was the highest in the mice which was administrated by the methanolic extracted 95%, then it was less in the mouse which was administrated by the ethanolic extracted., and it was the least in the mice which were administrated by the crude ethanolic-methano

دور اللوبي الصهيوني في صنع السياسة الأمريكية

Worldwide, hundreds of millions of people have been infected with COVID-19 since December 2019; however, about 20% or less developed severe symptoms. The main aim of the current study was to  assess  the  relationship  between  the  severity of Covid-19 and different clinical and laboratory parameters. A total number of 466 Arabs have willingly joined this prospective cohort. Out of the total number, 297 subjects (63.7%) had negative COVID-19 tests, and thus, they were recruited as controls, while 169 subjects (36.3%) who tested positive for COVID-19 were enrolled as cases. Out of the total number of COVID-19 patients, 127 (75.15%) presented with mild symptoms, and 42 (24.85%) had severe symptoms. The age range for the partic

The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as