With occurrence of any financial crises, regardless at global or regional levels such as the great economic crises during 1929 – 1933 and the Asian financial crises at the end of twentieth century as well as the current global financial crises that started during second half 2008, we acknowledge that there are some critics loudly articulated accusing accountants and auditors for disparences, and they are numerical partner of financial manipulation as well as corrupted administrators with the company's administrators that they are difficulty. At this point, many suggestions and recommendation for upgrading the accounting system has been made.              &nbsp

Current study was Based on the variables interact with each other to form a general framework of  the pricing of banking services, and the role of profitability in the banking activity, because profit is the most important goal of commercial banks,  that  included the study United Bank, North Bank and Bank of Baghdad, and the each formation of bank were was collected about the prices (Iraqi dinar and the U.S. dollar) and interest percentages and then revenue (Iraqi Dinars) through banking channels, and each channel service included a group of well-known banking operations.

The study found that the effect of prices, and interest on profitability and clear. There have been a correlation between the rates, and interes

Heavy metal (HM) pollution has long been a significant source of environmental deterioration and a problem for the safety of food. Iraqis prefer rice over any other food, and since heavy metals have a direct impact on health, their traces in rice have drawn particular attention. Before cooking rice, it is usual in Iraq to wash and soak it. Some 55 varieties of imported and local rice were sampled from Erbil city markets in 2022 with the aim of determining the concentration of As, Cd, Cr, Ni and Pb before and after soaking. Standard procedure of acid digestions was applied on the raw and soaked samples. The solutions were analyzed using ICPE-9820 Shimadzu. The mean concentrations of As, Cd, Cr, Ni and Pb (in mg/kg) in the rice samples bef

Cancer is one of the critical health concerns. Health authorities around the world have devoted great attention to cancer and cancer causing factors to achieve control against the increasing rate of cancer. Carcinogens are the most salient factors that are accused of causing a considerable rate of cancer cases. Scientists, in different fields of knowledge, keep warning people of the imminent attack of carcinogens which are surrounding people in the environment and may launch their attack at any moment. The present paper aims to investigate the linguistic construction of the imminent carcinogen attack in English and Arabic scientific discourse. Such an investigation contributes to enhancing the scientists’ awareness of the linguistic co

Theoretical and experimental investigations of free convection through a cubic cavity with sinusoidal heat flux at bottom wall, the top wall is exposed to an outside ambient while the other walls are adiabatic saturated in porous medium had been approved in the present work. The range of Rayleigh number was and Darcy number values were . The theoretical part involved a numerical solution while the experimental part included a set of tests carried out to study the free convection heat transfer in a porous media (glass beads) for sinusoidal heat flux boundary condition. The investigation enclosed values of Rayleigh number (5845.6, 8801, 9456, 15034, 19188 and 22148) and angles of inclinations (0, 15, 30, 45 and 60 degree). The numerical an

Jurisprudential disagreements are a significant source of a vast jurisprudential wealth. Among the manifestations of these disagreements are scholarly critiques raised by some scholars against others, claiming their divergence from the legal evidence or established principles for deducing legal rulings. One such critique is presented by the narrator scholar Abu Bakr Ibn Abi Shaybah, may Allah have mercy on him, directed towards Abu Hanifah al-Nu‘man, may Allah have mercy on him. In his compilation, Ibn Abi Shaybah cited numerous hadiths and traditions that he considered conflicting with the judgments as perceived by Imam Abu Hanifah, may Allah have mercy on him. These issues cover various branches of jurisprudence, including worship, sale

Realizing the full potential of wireless sensor networks (WSNs) highlights many design issues, particularly the trade-offs concerning multiple conflicting improvements such as maximizing the route overlapping for efficient data aggregation and minimizing the total link cost. While the issues of data aggregation routing protocols and link cost function in a WSNs have been comprehensively considered in the literature, a trade-off improvement between these two has not yet been addressed. In this paper, a comprehensive weight for trade-off between different objectives has been employed, the so-called weighted data aggregation routing strategy (WDARS) which aims to maximize the overlap routes for efficient data aggregation and link cost

One of the most common metabolic illnesses in the world is diabetes mellitus. This metabolic disease is responsible for a large percentage of the burden of kidney damage and dysfunction. The goal of this study was to look into the renal function of diabetic patients using metformin monotherapy who came to Mosul's Al-Wafaa diabetes care and research facility. During the period 1 January 2021 to 30 April 2021, 47 patients with T2DM (age 50.48 7.74 years) were enrolled in this case-control study. These patients' results were compared to a control group of 47 seemingly healthy people (age 45.89 9.06 years). All participants' demographic and medical histories were acquired through the delivery of a questionnaire. Blood samples were collected

In the framework of this study, the phenomenon of transfer is probed pragma-linguistically and socio-linguistically concerning marriage situations among Iraqi EFL learners. The study also strives to look at the refusal strategies most commonly employed by Iraqi female English as a foreign Language (EFL) learners compared to their counterparts, American native speakers of English. The study involved 70 female participants who answered a Discourse Completion Task (DCT), which contained ten marriage proposals to be refused. Each situation entailed refusal of a person from a higher, an equal, and lower status. The researchers adapted Beebe, Takahashi, and Uliss Weltz’s (1990) taxonomy of refusal for analyzing the data comprehensively. The