The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

Factor analysis is distinguished by its ability to shorten and arrange many variables in a small number of linear components. In this research, we will study the essential variables that affect the Coronavirus disease 2019 (COVID-19), which is supposed to contribute to the diagnosis of each patient group based on linear measurements of the disease and determine the method of treatment with application data for (600) patients registered in General AL-KARAMA Hospital in Baghdad from 1/4/2020 to 15/7/2020. The explanation of the variances from the total variance of each factor separately was obtained with six elements, which together explained 69.266% of the measure's variability. The most important variable are cough, idleness, fever, headach

The erythrocyte aggregation is an important physiological phenomenon in the circulation of blood. It is a basic characteristic of normal blood that plays a major role in the cardiovascular system, especially in the microcirculation. This study explained the kinetics of single cells rouleaux formation one- dimensional aggregate and three- dimensional aggregate, during simultaneous, and the effect of hematocrit on the process of aggregation and sedimentation. The present study was done on forty one healthy subjects. Laser light is passed through a well mixed sample of blood and the forward scattered light intensities recorded continuously. The samples were prepared with different hematocrit, (10%, 15%, 20%, and 25%). Increasing

Mortar of ordinary Portland cement was blended with cockles shell
powder at different weight ratios to investigate the effect of powder
admixture on their strength and thermal conductivity. Results showed
that addition of cockles shell powder at 50% of mortar weight
improves hardness and compressive strength notably and reduces the
thermal conductivity of the end product. Results suggest the
possibility to incorporate cockles shell powders as constituents in
cement mortars for construction and plastering applications.

Many patients with advanced type 2 diabetes mellitus (T2DM) and all patients with T1DM require insulin to keep blood glucose levels in the target range. The most common route of insulin administration is subcutaneous insulin injections. There are many ways to deliver insulin subcutaneously, such as vials and syringes, insulin pens, and insulin pumps. Though subcutaneous insulin delivery is the standard route of insulin administration, it is associated with injection pain, needle phobia, lipodystrophy, noncompliance, and peripheral hyperinsulinemia. Therefore, the need exists to deliver insulin in a minimally invasive or noninvasive way and in the most physiological way. Inhaled insulin was the first approved noninvasive and alternative way

واحدة من أكثر مواد السيراميك الهيكلية الواعدة هي كربيد السيليكون(SiC) ، حيث له خصائص حرارية وكهروميكانيكية ممتازة. هذه الخصائص مفيدة ل CMC لتعزيز أداء المركب خاصة عند إضافات النانو المتكاملة. في هذا البحث, تم تصنيع مركب SiC من SiC بثلاثة تركيزات مع  ZnO و Si. تم اختبار الخواص المغناطيسية لجميع المخاليط باستخدام مراقبة العينة الاهتزازية (VSM). تم تلبيد العينات الخضراء في فرن التلبيد عند 1600 درجة مئوية في بيئة النيتروجي

This paper studies the main characteristics of the traditional urban configuration of Arab cities, as an important built heritage, discussing the approach adopted with such configuration at the local level, and examines its ability to preserve the character of the city, as well as, its responsiveness to the recent  requirements of its society that constantly change; in order to reach the appropriate procedures to deal with the traditional urban configuration of the Iraqi city to achieve a vital cultural communication with the vernacular built heritage, by dealing with the Form-Moral Values structure. Due to its importance within other traditional Iraqi cities, the research chose Al-Kadhimiya as a case study, so it discusses and compares