The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

The efficiency of Nd:YAG laser radiation in removing debris and smear layer from prepared root
canal walls was studied. Fifty-seven human extracted single rooted anterior teeth were divided into three
groups. A group that was not lased is considered as a control group. The remaining teeth were exposed to
different laser parameters regarding laser energy, repetition rate and exposure time. For the case of the set of
parameters of 7 mJ laser energy, the cleaning was maximum at 3 p.p.s. repetition rate for 3 seconds exposure
time for, the coronal, middle and apical thirds. Above and below this energy level, there was an overdose
(melting) or under dose (no effect). Nevertheless for 10mJ laser energy case, the cleaning effi

Ovako Working Postures Analyzing System (OWAS) is a widely used method for studying awkward working postures in workplaces. This study with OWAS, analyzed working postures for manual material handling of laminations at stacking workstation for water pump assembly line in Electrical Industrial Company (EICO) / Baghdad. A computer program, WinOWAS, was used for the study. In real life workstation was found that more than 26% of the working postures observed were classified as either AC2 (slightly harmful), AC3 (distinctly harmful). Postures that needed to be corrected soon (AC3) and corresponding tasks, were identified. The most stressful tasks observed were grasping, handling, and positioning of the laminations from workers. The construct

The research aims to build a list of digital citizenship axes and standards and indicators emanating from them, which should be included in the content of the computer textbook scheduled for second grade intermediate students in Iraq, and the analysis of the above mentioned book according to the same list using the descriptive analytical method ((method of content analysis)). The research community and its sample consisted of the content of the computer textbook scheduled for the second year intermediate students for the academic year 2018-2019, and the research tool was built in its initial form after reference to a set of specialized literature and previous studies that dealt with topics related to digital citizenship, and the authenticit

Microbial fuel cell is a device that uses the microorganism metabolism for the production of electricity under specific operating conditions. Double chamber microbial fuel cell was tested for the use of two cheap electrode materials copper and aluminum for the production of electricity under different operating conditions. The investigated conditions were concentration of microorganism (yeast) (0.5- 2 g/l), solutions temperature (33-45 ^oC) and concentration of glucose as a substrate (1.5- 6 g/l). The results demonstrated that copper electrode exhibit good performance while the performance of aluminum is poor. The electricity is generated with and without the addition of substrate. Addition of glucose substrate

Objective)s): To evaluate the quality of life for adult clients with hypermobility syndrome at private clinics in Baghdad City. Methodology: A cross-sectional study used a purposive ‘’non-probability’’ sample of (75) adult clients with Hypermobility Syndrome (HMS) male and female who age (25-64) years. The data were collected through the utilization of standard developed questionnaire of the world health organization (WHO). Data collected by interview with each client who is involved in the study. Each interview takes approximately (20) minutes. Results: The study revealed that there is an effect of hypermobility syndrome on the quality of life, which recorded fair level in general. The study also reported that there is an effect

The purpose of this paper is to gain a good understanding about wake region behind the car body due to the aerodynamic effect when the air flows over the road vehicle during its movement. The main goal of this study is to discuss the effect of the geometry on the wake region and the aerodynamic drag coefficient. Results will be achieved by using two different shapes, which are the fastback and the notchback. The study will be implemented by the Computational Fluid Dynamic (CFD) by using STAR-CCM+^® software for the simulation. This study investigates the steady turbulent flow using k-epsilon turbulence model. The results obtained from the simulation show that the region of the air separation behind the vehicle

Objective(s): To evaluate and compare between Health Promotion Program for the Prevention of Epidemics at Primary Health Care Centers in Baghdad City.

Methodology: A descriptive study, using the evaluation and comparative approaches, is conducted to evaluate health promotion program for the prevention of epidemics at primary health care centers in baghdad city from October 15^th  2019 through March 1^st 2020. A purposive, non-probability, sample of (42) health promotion unit officers were recruited from the same number of primary health care centers which were divided into (14) main, (14) sub and (14) family medicine primary health care centers i

 Data Driven Requirement Engineering (DDRE) represents a vision for a shift from the static traditional methods of doing requirements engineering to dynamic data-driven user-centered methods. Data available and the increasingly complex requirements of system software whose functions can adapt to changing needs to gain the trust of its users, an approach is needed in a continuous software engineering process. This need drives the emergence of new challenges in the discipline of requirements engineering to meet the required changes. The problem in this study was the method in data discrepancies which resulted in the needs elicitation process being hampered and in the end software development found discrepancies and could not meet the need