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

Yeast strain S9, which produced a high amount of biosurfactant, was isolated from pickledolive and identified as a strain of Candida guilliermondii using VITTEK 2 compact system, this strain was selected out of 13bioemulsifier producing strains. The effects of some environmental and nutritional factors on biosurfactant production were evaluated, the maximum value of E24% was observed at pH 4 which was 70% and the optimal temperature for biosurfactant production was 30 °C, E24% was 75%. Among different edible and heavy oils, the sesame oil and heavy oil 150 were the best carbon sources in production of biosurfactant, E24% was82% and 78% respectively and among different organic and inorganic nitrogen sources, the yeast extract was the bes

In humans, Pseudomonas aeruginosa is the second most frequent gram negative nosocomial pathogen in hospitals and has the highest case-fatality rate of all hospital-acquired bacteremia because of the hardy resistance of these bacteria to mechanical cleansing as well as to disinfectant, and many antibiotics. The susceptibility of bacteria against the antibiotics is modulated by several local factors such as temperature which modified drug efficacy, so this study was carried out to evaluate the effect of different temperature (20,42,45)Ċon the susceptibility of Pseudomonas aeruginosa to the minimum inhibitory concentrations (MIC) of the antimicrobial agents before and after irradiation. The samples collected from 150 persons suffering from

Summary:

This research revolves around the probing of those whom Ibn Hajar said, "He has a vision", its significance, and the ruling on the connection and transmission to it.  The number of narrators reached fifty-one (51) narrators, among whom it was said, “He has a vision, whether it is definite or possibly. Some of them had a vision and companionship.”They are eleven (11) narrators, And among them were those who had visions and had no company, and their number was twenty-one (21) narrators, and among them were those who had no vision and nor company, and their number is nineteen (19) narrators.
As a result , whoever said about him “has a vision” and has companions, his hadith is connected, even i

The steady consumption of fish led many researchers to study it preferences over other foods, especially for radioactivity content. The specific activity concentration (S.A) of natural occurring radioactive materials (NORM) have been measured for Cyprinus carpio fishes collected from several industrial fishes' lakes located in Baghdad governorate using gamma spectroscopy doped with high purity germanium coaxial detector (HPGe). Thirteen fishes' samples were collected from industrial lakes, three samples were collected from cages, and two samples were collected from Trigger River. The last two types of samples were collected in order to compare the results with it. The measured overall averages of S.A for Ra-226, Th-232, and K-40 were 58.

Abstract

The objective of this research is to identify the analysis of the ethics of the administration in the development of the social responsibility of one government organizations, and to achieve the objectives of the research was the use of a questionnaire developed for the purpose of data collection and distribution to the research sample, was chosen as a total sample population (50) individuals were relying on statistical package to do a statistical analysis for this research, user, ANSI (SPSS) simple regression analysis, standard deviation, Pearson correlation coefficient.

Research findings show the role of social responsibility in achieving the university's strategy,

The aim of this paper is to design artificial neural network as an alternative accurate tool to estimate concentration of Cadmium in contaminated soils for any depth and time. First, fifty soil samples were harvested from a phytoremediated contaminated site located in Qanat Aljaeesh in Baghdad city in Iraq. Second, a series of measurements were performed on the soil samples. The inputs are the soil depth, the time, and the soil parameters but the output is the concentration of Cu in the soil for depth x and time t. Third, design an ANN and its performance was evaluated using a test data set and then applied to estimate the concentration of Cadmium. The performance of the ANN technique was compared with the traditional laboratory inspecting