The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

Coronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.

The 1500m race event is part of the athletics system, and the continuous competition to break records and achieve the highest levels of achievement in athletics events, especially the 1500m race event, is one of the topics that occupies the minds of many people interested in achieving digital development for this event, given the distance of the race and the time it takes to complete it. Because it is unique from other events, it has characteristics that distinguish it from other events, despite it being a middle-distance event, which shares with them that its speed is measured by the step, which consists of the length of the step and its frequency. Increasing any of these two factors while keeping one of them constant or increasing

Antimicrobial and antiyeast activity of ethanolic and aqueous extract of grape fruit seed (Citrus paradise ; Rutaceaa) was examined against 10 bacterial and 2 yeast strains. The level of the antimicrobial effects was established using an in vitro agar assay and minimum inhibitory concentration (MIC). In general ethanolic extract were more effective on gram positive bacteria than gram negative bacteria and strongest antimicrobial effect against Streptococcus pyogenes and Salmonella entritidis. Other tested bacteria and yeasts were sensitive to extract ranging from 4 to 16 mg/ml and more.

The present work deals with five species of parasitic Hymenoptera belonging to Pteromalidae, Eupelmidae and Eurytornidae which have been reared from brachid beetles. A new species, Eurytoma irakensis is described and the species, Bruchocida orientalis Crawford is recorded for the first time from Iraq.

Commercial graphite (CGT) powder was used as an adsorbent surface for cationic dye, Janus green (JG), from aqueous solutions. This study aims to highlight the practical significance of using inexpensive CGT as an efficient adsorbent for the removal of JG dye from industrial wastewater. CGT was characterized by Fourier transform infrared spectroscopy, scanning electron microscopy, and X-ray diffraction. The adsorption process was investigated by examining parameters like the weight of the adsorbent, contact time, and temperature. Pseudo-second-order kinetic (PSO), pseudo-first-order, and intraparticle diffusion were used for analyzing the kinetic data. JG dye's adsorption kinetics fit the PSO kinetic model well (R2= 0.999). Furthermo

CO2 geo-storage efficiency is strongly influenced by the wettability of the CO2-brine-mineral system. With decreasing water-wetness, both, structural and residual trapping capacities are substantially reduced. This constitutes a serious limitation for CO2 storage particularly in oil-wet formations (which are CO2-wet). To overcome this, we treated CO2-wet calcite surfaces with nanofluids (nanoparticles dispersed in base fluid) and found that the systems turned strongly water-wet state, indicating a significant wettability alteration and thus a drastic improvement in storage potential. We thus conclude that CO2 storage capacity can be significantly enhanced by nanofluid priming.

Four batches of sertraline HCl microspheres were prepared using a poly (D-L-lactide-co-glycolide) (PLGA) polymer ( Mw. 9, 27, 30 and 83 KDa) as  a delivery system. The microspheres were prepared by a dispersion/solvent extraction-evaporation method and characterized for drug loading by UV, particle size by laser diffractometry and surface morphology by scanning electron microscopy (SEM). The in vitro sertraline HCl release was studied. Spherical microspheres with a mean diameter of 21 to 26 µm loaded with 24.6 – 38.2% were produced. The in vitro drug release was shown to be depend on polymer molecular weight and also on the drug loading. Differential scanning calorimetry (DSC) was employed to investigate the physical state