The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

Listeria spp. is one of the abortion causative agents in animals, especially in ruminants. This work aimed to detect Listeria spp. in milk and aborted fetus cows in Iraq. A total of 50 organ samples from aborted cow fetuses, including (brain, liver, and spleen), and 50 milk samples from the same aborted cows were collected from Baghdad farms, Iraq from (October 2023- March 2024). The bacteria were identified by conventional culture methods, biochemical tests, and the VITEK2 compact system, followed by molecular confirmation. The antimicrobial resistance pattern assay was performed using the disc diffusion method against eight antibiotic agents, and the L.monocytogenes virulence genes involving prfA,actA, and hylA genes were detected using t

Many nations are seeing an increase in water pollution from dairy and cheese production due to the high organic and fat content in their waste products and the high temperature of their waste products, which elevates the water temperature and causes loss to ecosystem components. Reusing industrial wastewater that has been treated to guarantee no harm has been done to the environment is being hampered by a lack of water. This study compares the presence and absence of mixing in the anaerobic biological treatment of liquid waste for the cheese industry. To decrease heat exchange with the external environment, cube-shaped anaerobic reactors with dimensions of (30 x 30 x 30) cm and thick glass (10 mm) were utilized in this investigation

A strong sign language recognition system can break down the barriers that separate hearing and speaking members of society from speechless members. A novel fast recognition system with low computational cost for digital American Sign Language (ASL) is introduced in this research. Different image processing techniques are used to optimize and extract the shape of the hand fingers in each sign. The feature extraction stage includes a determination of the optimal threshold based on statistical bases and then recognizing the gap area in the zero sign and calculating the heights of each finger in the other digits. The classification stage depends on the gap area in the zero signs and the number of opened fingers in the other signs as well as

In the early 90s military operations and United Nations Special Commission “UNSCOM” teams have been destroyed the past Iraqi chemical program. Both operations led an extensive number of scattered remnants of contaminated areas. The quantities of hazardous materials, incomplete destructed materials, and toxic chemicals were sealed in two bunkers. Deficiency of appropriate destruction technology led to spreading the contamination around the storage site. This paper aims to introduce the environmental detection of the contamination in the storage site area using geospatial analysis technique. The environmental contamination level of nutrients and major ions such as sulphate (SO₄), potassium (K), sodium (Na), magnesi

Change detection is a technology ascertaining the changes of
specific features within a certain time Interval. The use of remotely
sensed image to detect changes in land use and land cover is widely
preferred over other conventional survey techniques because this
method is very efficient for assessing the change or degrading trends
of a region. In this research two remotely sensed image of Baghdad
city gathered by landsat -7and landsat -8 ETM+ for two time period
2000 and 2014 have been used to detect the most important changes.
Registration and rectification the two original images are the first
preprocessing steps was applied in this paper. Change detection using
NDVI subtractive has been computed, subtrac

Background: Pleomorphic adenoma is the most common benign salivary gland tumor and shows a pronounced morphological complexity and diversity; for this The immunoprofiles and clinical course of PA differed according to cellular differentiation. Therefore, it is important to assess potential biomarkers in diagnostic and therapeutic trials. This study evaluates the immunohistochemical expression of D2-40, VEGF and PCNA as markers of lymphangiogenesis, angiogenesis and proliferation of PA and their correlation with clinicpathological parameters and with each other. Materials and Methods: Twenty five formalin – fixed, paraffin – embedded tissue blocks were included in this study. After histopathological reassessment of haematoxylin & eosin

Aeration system in the cultivation of Chlorella Sp. Microalgae using dairy wastewater as culture media was addressed in the current study. This research aimed to study the effect of aeration in the bubble column bioreactor on the biological synergy between microalgae and bacteria if they are present in the same place. The results show that the sterilization stage is not the dominant step in the success of microalgae cultivation in water-rich organic waste. There is a clear convergence between the growth rate of Chlorella microalgae in the sterilized and non-sterilized culture media, which gives realism if the proposal is applied industrially. Through the information obtained the aerobic bacteria in the non-sterilized me