This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

The research deals with the concept of rationalization of consumption, which is legitimately legitimized, by indicating the permissibility of consumption and its limits in Islam, the legitimate aspects of spending and its controls, and the concept of development in the Islamic economy. The researcher followed the descriptive method by presenting the legal texts and jurisprudential opinions and linking them to contemporary economic problems.The research has reached several conclusions, the most important of which is that the goal of Islam in relation to consumption is to inform the Muslim of the amount of economic maturity, and the truth of alms is good in money and religion. It is necessary for achieving maturity that both means

The area of character recognition has received a considerable attention by researchers all over the world during the last three decades. However, this research explores best sets of feature extraction techniques and studies the accuracy of well-known classifiers for Arabic numeral using the Statistical styles in two methods and making comparison study between them. First method Linear Discriminant function that is yield results with accuracy as high as 90% of original grouped cases correctly classified. In the second method, we proposed algorithm, The results show the efficiency of the proposed algorithms, where it is found to achieve recognition accuracy of 92.9% and 91.4%. This is providing efficiency more than the first method.

Background: This study aimed to determine the gender of a sample of Iraqi adults using the mesio-distal width of mandibular canines, inter-canine width and standard mandibular canine index, and to determine the percentage of dimorphism as an aid in forensic dentistry. Materials and methods: The sample included 200 sets of study models belong to 200 subjects (100 males and 100 females) with an age ranged between 17-23 years. The mesio-distal crown dimension was measured manually, from the contact points for the mandibular canines (both sides), in addition to the inter-canine width using digital vernier. Descriptive statistics were obtained for the measurements for both genders; paired sample t-test was used to evaluate the side difference of

Background: Dental caries is one of the most prevalent chronic diseases of people worldwide that lead to the pain and disability across all age groups and still consider as a major cause of tooth loss. The aim of this study was to assess the prevalence and severity of dental caries and treatment needs among school children in Heet city. Materiales and methods: The sample included all school children at age of (12 years old) males and females from urban areas in Heet city. Diagnosis and recording of dental caries and treatment needs were done according to the criteria of WHO. Results: The prevalence of dental caries was (90.2%). The DMFS/dmfs values were (5.85±0.168, 1.57±0.146) respectively for the total sample. Females were foun

Background: Investigating dental health knowledge among children is important. Knowing what behaviors are right in relation to dental health does not guarantee that children will practice those behaviors. However, lack of knowledge and misconceptions about dental health may lead to behaviors that are harmful to teeth and gum. Baseline data on knowledge levels are required to determine which particular areas of dental health education are in need of improvement for high-risk children living in different geographical areas. This research was conducted to study the oral health status, dental knowledge and behavior in relation to two different cities, among children in Baghdad and Thamar (republic of Yemen) governorate. Materia

Orthodontic treatment has two major problems: being lengthy and costly procedure. The present study was designed to evaluate the clinical efficacy of locally injected vitamin D3 Keywords: Orthodontic, Calcitriol, Local injection, OTM (calcitriol) in accelerating orthodontic teeth movement (OTM) and reducing treatment time and cost in humans. The study was performed on 15 Iraqi adult orthodontic patients within the age range 17-28 years, they are randomly allocated into three groups, each of five patients and treated with either 15 pg, 25 pg, or 40 pg/0.2ml calcitriol diluted with 10% dimethylsulfoxide (DMSO). The maxillary arch of every patient was divided into control (right) and experimental (left) sides. In addition to force application,

Seventy of Klebsiella pneumoniae isolates had been collected from some Hospitals in Baghdad city from October to December 2017. The 70 isolates were taken from diverse clinical specimens. All K. pneumoniae isolates were identified based on API 20 E and Vitek2 compact system. Antibiotics sensitivity test was carried out toward 10 antibiotics using discs diffusion method. The level of antibiotics resistance was 81.42% for Ceftriaxone, whereas the low level of antibiotics resistance was 37.14% for Piperacillin. K. pneumoniae isolates were typed genotypically by using two different methods of amplification, multiplex-PCR and enterobacterial repetitive intergenic consensus (ERIC)-PCR typing methods. Results showed that out of 70 isolates, there