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

The historic cities in the Arab and Islamic world (including the cities of the holy shrines in Iraq) suffer from many and varied problems and most notably it is clear in its origin functional structure. It had been transformed from a basic place to live for a few thousand of the population to the center or part of the main center of large city populations of more than one million. Functional structure of the ancient city have been change with the beginning of the twentieth century and accelerated rate of change in the second half of the last century. The research aims to analyze the problems of the historic centers of holy cities and analyze the methods of dealing with these problems, leading to discrimination method could be the

That the essential contribution of this research is a description of how complex systems analysis service of the properties of the queue in Baghdad Teaching Hospital using a technique network is techniques method (Q - GERT) an acronym of the words:

Queuing theory _ Graphical Evaluation and Review Technique

Any method of assessment and review chart where you will be see the movement flow of patients within the system and after using this portal will be represented system in the form of planned network probabilistic analysis and knowledge of statistical distributions appropriate for times of arrival and departure were using the program ready (Win QSB) and simulatio

Background: Moral distress, as one of the most important issues in the nursing profession, can negatively affect the healthcare system Objectives: To examine the effect of moral distress on decision making. Methodology: A descriptive cross-sectional study a non-probability sampling method was used and a total sample collected was (126) ICU nurses Result: Moral distress among ICUs nurses were moderate and decision making was good Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected their decision making. MD is still an important issue that nurses may face in ICUs Conclusion: Although nurses in ICUs perceive good decision making but suffered from moderate MD which affected the

Although G6PD deficiency is the most common genetically determined blood disorder among Iraqis, its molecular basis has only recently been studied among the Kurds in North Iraq, while studies focusing on Arabs in other parts of Iraq are still absent.

In Baghdad city, Iraq, the traffic volumes have rapidly grown during the last 15 years. Road networks need to reevaluate and decide if they are operating properly or not regarding the increase in the number of vehicles. Al-Jadriyah intersection (a four-leg signalized intersection) and Kamal Junblat Square (a multi-lane roundabout), which are two important intersections in Baghdad city with high traffic volumes, were selected to be reevaluated by the SIDRA package in this research. Traffic volume and vehicle movement data were abstracted from videotapes by the Smart Traffic Analyzer (STA) Software. The performance measures include delay and LOS. The analysis results by SIDRA Intersection 8.0.1 show that the performance of the roundab

Specialized Escherichia coli (E. coli) isolates, called uropathogenic E. coli (UPEC), cause most of urinary tract infections (UITs). Once bacteria reached the urinary tract of the host, they have to adhere to the host cell for the colonization. For this purpose, bacteria have different structures including fimbrial adhesins. Most of the UPECs contain type 1 fimbriae encoded by fim operon (fimB, E, A, I, C, D, F, G, H) which is responsible for the adhesive ability in these isolates. Ninety-four isolates of UPEC were obtained from UTI patients in Baghdad hospitals and their diagnosis were confirmed by the PCR method using 16srDNA as a housekeeping gene. The UPEC isolates were tested for their ability of adherence to the urothelial cells obtai