This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

     Structure of network, which is known as community detection in networks, has received a great attention in diverse topics, including social sciences, biological studies, politics, etc. There are a large number of studies and practical approaches that were designed to solve the problem of finding the structure of the network. The definition of complex network model based on clustering is a non-deterministic polynomial-time hardness (NP-hard) problem. There are no ideal techniques to define the clustering. Here, we present a statistical approach based on using the likelihood function of a Stochastic Block Model (SBM). The objective is to define the general model and select the best model with high quality. Therefor

     Unknown subsurface leaking water sources and possible subsurface seepage from a sewage tank in a garden at Al-Khawarizmi engineering college, University of Baghdad, were detected in this study. The 2D electrical resistivity imaging. The ERI survey is carried out along two lines, 60m and 50m long, with an electrode spacing of 1 m, forming a cross using the Wenner-Schlumberger array configuration. Line 1 is 60m, while line 2 is 50m. Soil samples were collected from line 1 at positions of electrode 34, which shows a high resistivity value, and electrode 55, which shows low resistivity, for laboratory analysis. Robust inversion and modelling processes showed relative change and high contrast in interpreted resistivities. Soil analy

We have investigated twenty five patients with type-2 diabetes mellitus aged (35-60) years and fifteen healthy persons as control group to detect Anti-Helicobacter pylori IgG antibody. All studied groups were carried out to measure fasting blood sugar, anti- Glutamic acid decarboxylase (GAD), anti-? islets cells antibody by IFAT, Anti-H. pylori IgG antibody by ELISA technique. There was significant elevation in the concentration of fasting blood sugar than in control group (P < 0.05), the patients had negative results for anti-GAD antibody and anti- ? islets cells antibody, there were significant differences (P < 0.05) of anti-H. pylori IgG antibody in 28 % of patients had type-2 diabetes than control group. This lead to suggestion that typ

     In this research, we prepared a polymer blend of polyvinylalcohol (PVA)/carrageenan/kaolinite by means of the solution cast approach. The composition of the blend was PVA in 1 gm by weight with 0.2 gm carrageenan as a plasticizer. The ratio of nanoclay varied between 1 and 5 wt%. Different properties were investigated in this study such as water vapor permeability, hardness, tear strength, color stability, thermal stability, and antibacterial activity. Water vapor permeability was decreased with increasing the ratio of nanoclay, while the values of hardness, tear strength, color stability, and thermal stability were increased. Also, the antibacterial activity examination with two types of bacteria, e.g.

We have carried out multi color CCD surface photometry on the spiral galaxies NGC 4800 and NGC 2715 using 1.88 m optical telescope of Kottamia Astronomical Observatory. From these observations, the surface brightness, Ellipticity, position angle and color indices profiles are studied. Stellar populations in different regions of the galaxies are analyzed using color indices diagrams. We found that the galaxy NGC 4800 has a diffuse bright nuclear region and the asymmetry of the bar is due to the nonuniform distribution of dust in the galaxy. The color indices of the western inner spiral arm coincide with the corresponding mean color indices of the bar indicates that the stellar population of the bar is the same as that of the western spira

The current research aims to identify "the impact of the round table strategies and the question of self-achievement and self-efficacy among students of the Faculty of Education in research methodology course.” The research sample consisted of (75) male and female-third stage students in the department of Life Sciences / College of Education for Pure Sciences / University of Dhi Qar for the academic year (2018-2019. The researcher adopted the experimental approach to achieving the study objectives. The researcher prepared two tools: the achievement test and the self-efficacy scale were applied to the collected sample to obtain the needed data. The result showed that there was a statistically significant difference at the level (0.05) b