This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

to study the discribrion and the pollution in the environment in the south of baghdad samples of waste water from industrail units using the mercury in its process also

The present study conducted to study epipelic algae in the Tigris River within Baghdad city for one year from September 2011 to August 2012 due to the importance role of benthic algae in lotic ecosystems. Five sites have been chosen along the river. A total of 154 species of epipelic algae was recorded belongs to 45 genera, where Bacillariophyceae (Diatoms) was the dominant groups followed by Cyanophyceae and Chlorophyceae. The numbers of common types in three sites were 47 species. Bacillariophyceae accounted 88.31% of the total number of epipelic algae, followed by Cyanophyceae 7.14 % and Chlorophyceae 4.55%. A 85 species (29 genera) recorded in site 1, 103 species (34 genera) in site2, 112 species (35 genera) in site3, 96 species

Water is crucial for all known forms of life without providing any calories or organic nutrients, while many people, especially in developing countries, may not be able to access pure and safe drinking water. They could lose their lives or become sick because waterborne diseases could contaminate the water, and when the chemical and/or physical properties of the water are not within the national and international standards. Thus, the present study aimed to evaluate water quality of the Halabja drinking water and Sirwan river. Halabja city is located to north of Iraq, north-east of the capital Baghdad. Every week of the year 2019, apart from official holidays, water samples were collected from each of river and several areas (4-10 section

This study included the compromised the containing Hardness and some ions of treated water in central Karbala drinking water treatment station with Iraqi and international drinking water criteria. Also, this study was attempted to focus on probable pollution sources. The Hardness and other waters salts Sulphates (SO4), Chloride ion (Cl-), Calcium ion (Ca+2), and Magnesium ion (Mg+2) tests criteria were determined on water samples taken from Al-Hussainia River water source, treated drinking water during October-November 2013 to August - September 2014.Study results revealed an increasing in Total hardness (TH), sulfate, chloride, calcium, in winter (December- January) 2014. In addition, the results showed a decrease in above mentioned cri

      Systemic lupus erythematosus (SLE) is a heterogeneous autoimmune disease characterized by elevated levels of circulating anti-nuclear autoantibodies and interferon-alpha (INFs-α). Interferon regulatory factor-5 (IRF5) plays an important role in the induction of type I interferon and pro-inflammatory cytokines, and participates in the SLE pathogenesis. This study aimed to investigate the role of IRF5 gene expression levels in a sample of SLE Iraqi patients and its correlation with disease activity, and to identify its diagnostic ability as a biomarker reflecting disease activity. Blood samples were taken from 45 participants diagnosed with SLE cases classified according to the American College of Rheumatology (ACR) criteria. T

Background:The referral system constitutes a key element of health system. Effective referral system between different levels of health care delivery represents a cornerstone in addressing patients’ health needs.

Objectives:To assess the referral system Baghdad/ Al-Rusafa Health Directorate by evaluation the referral pattern and identify the quality of the referral letters and feedback reports.

Type of the study: This cross-sectional study .

Methodology : It was conducted in5PHCC in from 1^st July 2015 - 31^st December 2015 at Bagdad/Al-Rusafa health directorate. The study population (sampled population) included all ref

A field experiment was conducted during the agricultural season 2017-2018. In the research station of the Ministry of Agriculture AL Rasheed side, and within the activities and researches of the national program to develop wheat cultivation in Iraq, Two factors were experienced in the cultivation of wheat, The first factor is the method of cultivation of five treatments were used: : Treatment of the cultivation of wheat in the plots (B), Treatment of wheat crops on bed with 50 cm width (S1), 60cm (S2), 70cm (S3) and 80cm (S4), The second factor is irrigation levels depletion of 40, 60 and 80% of available water coded as W1, W2 and W3, respectively, The experiment was designed under randomized complete block design (RCBD) with three replicat