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

Background Over the past decade there has been a growing awareness of, and interest in, the trace element concentration differences between normal and diseased tissues. Significant changes in tissue concentrations of Zinc (Zn) and Copper (Cu) have been previously reported in inflammation and cancer of certain human tissues.
Aim:(1)To correlate between Zn and Cu concentrations and the histological picture of normal and certain inflamed human tissues, namely the gall bladder (GB) the vermiform appendix (VA), visceral adipose tissue (VAT) and subcutaneous adipose tissue (SAT). (2) to detect whether there is a difference in the above-mentioned parameters between VAT and SAT. (3) to obtain recordings for trace element levels in human tissu

Background: Listeria monocytogenes, a member of the genus Listeria, is widely distributed in agricultural environments, such as soil, manure and water. The genus of Listeria bacteria is about 15-17 species. It is a pathogenic bacterium that can cause a rare but dangerous infection called listeriosis.

Objectives: Studying the rate of salads contaminated with Listeria bacteria. and Listeria monocytogenes according to International, Arabic and Iraqi specifications and finding the correlation between commitments of restaurants to standard health conditions with contamination with these bacteria

Methods: The study included

The earthly music has a clear influence on the religious music in the musical culture to read and recite the Holy Quran in the city of Baghdad.   This research deals with this subject in an attempt to reveal the influence of the Iraqi maqam in the recitation of Hafiz Khalil Ismail. The methodological framework of the research included the problem of research and its importance as it is useful to the Iraqi schools concerned with the recitation of the Holy Quran in Iraq. The theoretical framework included three sections that serve the literature of its subject: the first is (Iraqi maqam), the second is (the recitation of the Holy Quran) and the third is (the biography of Hafez Khalil Ismail).

The most important procedures

This research deals with the nature of the aesthetic employment of wool in the Alfred Hitchcock films, as this director is characterized by rich his experience that dealt with the photo film days of silent film and managed efficiently in the construction of his films, as well as when the audio input The Hitchhiker employ sound aesthetic ways still emulated so far. So I rely researcher this subject and the division of research into four chapters, such as the first quarter included the methodological framework which dealt with the problem of research and the importance of research, and the goals of the research, as well as the limits of research and finally determine the terms.The second chapter includes theoretical framework and previous

Statisticians often use regression models like parametric, nonparametric, and semi-parametric models to represent economic and social phenomena. These models explain the relationships between different variables in these phenomena. One of the parametric model techniques is conic projection regression. It helps to find the most important slopes for multidimensional data using prior information about the regression's parameters to estimate the most efficient estimator. R algorithms, written in the R language, simplify this complex method. These algorithms are based on quadratic programming, which makes the estimations more accurate.

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

Objectives: Assessment of glycodelin (GD) as a marker for unruptured ectopic pregnancy (EP) in the first trimester of pregnancy. Materials and Methods: This case-control study was conducted during June 2016 to May 2017 in the Obstetrics and Gynecological Department of Baghdad University at Baghdad teaching hospital/medical city complex. In this study, 100 pregnant women in their first trimester of pregnancy were included after clinical and ultrasonic findings. Results: Based on the results, GD levels in EP were significantly lower than those with normal intrauterine pregnancy (1.58 ± 1.18 vs. 30.1 ± 11.9). In addition, using receiver operator curve analysis, the cut-off GD level of 9.5 and less had acceptable validity results (100

As the process of  estimate for model and variable selection significant is a crucial process in the semi-parametric modeling At the beginning of the modeling process often At there are many explanatory variables to Avoid the loss of any explanatory elements may be important as a result , the selection of significant variables become necessary , so the process of variable selection is not intended to simplifying  model complexity explanation , and also predicting. In this research was to use some of the semi-parametric methods (LASSO-MAVE , MAVE and The proposal method (Adaptive LASSO-MAVE) for variable selection and estimate semi-parametric single index model (SSIM) at the same time .

This study analyzes how to make use of the resources in the marshlands of Iraq and how to utilize them, especially after the water returns to these areas and they are revitalized. We take an example of AL- Saheen Marsh and plan an ideal tourist resort there. This example can further expand to include other parts of the marshlands. The resort will utilize the local environment and tourist characteristics as it will have a feel and architectural resemblance to the houses and buildings that are currently built there. In addition the transportation methods will be the same as those used by the locals. Yet the resort will still posses all the facilities required by a modern tourist resort that includes all the services that will make