The study included a statement toxicity of some heavy metals individually and collectively and the existence of plant nutrients in the center Agirenk bluish green moss growth and Askhaddm biomass as an indicator of the study, in addition to portability moss on the accumulation of the metal

The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

The research aims to determine the impact of employees’ retention strategy on organizational memory. This research is historical, descriptive, and analytical. The sample consists of 158 faculty members in five private colleges in Baghdad. The technique used to analyze the data is SEM (Structural Equation Modeling), and SPSS (Statistical Package for the Social Sciences). The research concludes that the employees retaining strategy plays a vital role in retaining employees and hence maintains organizational memory. The findings and recommendations of this research assure the administrations of private colleges that employees retention strategy play a vital role in retaining its employee and hence maintains organizational memory. T

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

In the present work we prepared heterojunction not homogenous CdS/:In/Cu2S) by spray and displacement methods on glass substrate , CdS:In films prepared by different impurities constration. Cu2S prepared by chemical displacement method to improve the junction properties , structural and optical properties of the deposited films was achieved . The study shows that the film polycrystalline by XRD result for all film and the energy gap was direct to 2.38 eV with no effect on this value by impurities at this constration .

In this work the interaction of plasma jet with water and hydrogen peroxide liquids used for assisted teeth bleaching by plasma jet had been study. A homemade plasma jet system was used. The plasma jet supply by 15 W electrical power generated by high voltage power supply of 9.6 kV peak to peak and frequency of 33 kHz .this power supply generate high electric field on electrodes that would be enough to ionize the argon gas. Some important agents were study such as the effect of the Ar gas flow rates on the length of the plasma jet, the influence of plasma jet on some properties of water and two hydrogen peroxide concentrations 25 % and 30 % like pH, conductivity and liquid temperature for different exposure time. The liquids temperature