This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

Represents light a sovereign and importance in cinematography element of what possessed the physical characteristics make it a sharp image detail or opaque, or any other form as he wants the director, Valdu away from the main function, which emerged with the beginnings of cinema, any access to endanger the proper and good, the Alachtgalat dramatic and psychological are deepened performance lighting and functioned in adjacent with the shadows, all the two complement each other, which affects the image details or even the ability to express their personal depths or the social and psychological same place, and this prompted the researcher to determine the search in the following address: (employing lighting to express their personal duplica

The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.

Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.

In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t

There are many aims of this book: The first aim is to develop a model equation that describes the spread of contamination through soils which can be used to determine the rate of environmental contamination by estimate the concentration of heavy metals (HMs) in soil. The developed model equation can be considered as a good representation for a problem of environmental contamination. The second aim of this work is to design two feed forward neural networks (FFNN) as an alternative accurate technique to determine the rate of environmental contamination which can be used to solve the model equation. The first network is to simulate the soil parameters which can be used as input data in the second suggested network, while the second network sim

This study is  the first and  new record  to the spider Scytodes univittata Simon, 1882  (Araneae:Scytodidae)in Baghdad /Iraq , the spiders Scytodes univittata  were collect from province Baghdad in Iraq , genus Scytodes belong to the  family Scytodidae  it is one of the most family are wide  distribution around the world have 6 eyes and are slow moving  , the genus Scytodes are known from the names spitting spiders ,.Female Scytodes univittata   can be characteristic by :large round cephalothorax length:4.45 mm , abdomen length 3.50, total body length  7.95 mm and V-shaped of  fovea, scutela triangle and large  with long  thin legs femur I have two row of spines then  spineless are in IV femur , coloration  is yello

Background: Blood vessels injury is one of the most
common causes of medical emergencies that admitted to
hospitals and at the same time it regarded as one of the
most important causes of death. They may represent less
than 15% of all injuries; they deserve special attention
because of their severe complications.
Objective: The aim of the present study is to assess
anatomically the injures of major arteries and veins in the
lower limb with their management.
Methods: The present study extended from April 2006 to
February 2007, in which 65 patients with lower limb
vascular injury were examined in Emergency Department
and Forensic Medicine Department of Tikrit Teaching
Hospital in Salah-Aldin governora

Education constituted one of the fundamental tools that played a pivotal role in consolidating Japanese values and identity following the Meiji Restoration in 1868. This transformation was marked by the issuance of the Educational System Ordinance in 1872, which aimed primarily at building a modern state capable of defending itself. As political and military developments progressed, education increasingly sought to instill the notion that the individual is an integral part of the state and must be willing to sacrifice for its sake. The Kaishō era witnessed the reinforcement of these principles, with growing emphasis on military training—an element that became central to educational policy following the invasion of Manchuria in 1

This research deals with the use of a number of statistical methods, such as the kernel method, watershed, histogram and cubic spline, to improve the contrast of digital images. The results obtained according to the RSME and NCC standards have proven that the spline method is the most accurate in the results compared to other statistical methods