The quality of the financial reports depends on set of accounting standards ,most of wich have been studied for the purpose of ascertaining the relationship between the standard used and the quality of the financial reports that contribute significantly to improving the financial performance of the institution, Research aims to detect the relationship between forensic accounting and the quality of financial reports, The research included a key hypothesis that forensic accountability could be applied to improve the quality of financial reporting, A sample of gentlemen (external auditors, tax assessors, judges, university professors, shareholders)  (45

     An infant incubator in the neonatal intensive care unit (NICU) is a medical instrument of care that provides oxygen, warmth and moisture to a newborn baby. Due to environmental conditions affecting the infants foster babies may experience discomfort and pain at some point. Thus, this study aimed to assess ambient air quality in neonatal incubators to improve the environmental quality of neonatal intensive care units and safety. Air pollutants concentrations consisting of particulate matter (pm_2.5, pm₁₀), hydrocarbons (HOCH), volatile organic compounds (VOC), air quality index (AQI), humidity and temperature, were measured at four selected Baghdad hospitals (Al-Karkh and Rusafa) . The results showed that the

     A multivariate control chart is measured by many variables that are correlated in production, using the quality characteristics in any product. In this paper, statistical procedures were employed to find the multivariate quality control chart by utilizing fuzzy Hotelling  test. The procedure utilizes the triangular membership function to treat the real data, which were collected from Baghdad Soft Drinks Company in Iraq. The quality of production was evaluated by using a new method of the ranking function.

Ytterbium-doped (Y2O3), (Sc2O3) and (YAG) crystals are very important for high-power thindisk lasers. These lasers have shown their ability to operate quasi-three-level materials with high
efficiency as well as high thermal conductivity ratio for crystalline hosts. All these reasons have
required studying this type of laser. In the present work, the analytical solution was found for the
equation of laser output power, pumping threshold power, and efficiency of a quasi-three-level
thin disk laser. The numerical solution of these equations was also found through the Matlab
program at the fundamental transverse mode, at a temperature of 299K0
and with high pumping
capabilities in order to know the e

This study was conducted to determining the variable effects on water quality of Greater Zab River in Erbil province, Iraq, using multivariate statistical analysis. Seventeen variables were monitored in four sampling sites during one year (from May 2012 to April 2013). The dataset were treated using principal component analysis (PCA)/ factor analysis (FA), cluster analysis (CA) to the most important factors affecting water quality, sources of pollution and suitability of water for drinking consumption and irrigation. Six factors were identified as responsible for the data structure explaining 73.5% of the total variance in the dataset and are conditionally named, hydrochemical from weathering, mineral salts and domestic wastes. CA showed

Total quality management  considers one of the modern scientific entrances  which practiced by productivity service organizations alike to provide appropriate quality required outputs according to the needs and desires of customers manage , enable the organization seeking to continue and grow in light of the increasing competition from the satisfy and provide the appropriate total quality management requirements whenever led to face risks that they may have  in a manner in which they can be addressed and find ways to avoid them in the future when repeated.                          &n

In this research, the water quality of the potable water network in
Al-Shuala Baghdad city were evaluated and compare them with the
Iraqi standards (IQS) for drinking water and World Health
Organization standards (WHO), then water quality index (WQI) were
calculator: pH, heavy metals (lead, cadmium and iron), chlorides,
total hardness, turbidity, dissolved oxygen, total dissolved solid and
electrical conductivity. Water samples are collected weekly during
the period from February 2015 to April 2015 from ten sites. Results
show that the chlorides, total dissolved solid and electrical
conductivity less than acceptable limit of standards, but total
hardness and heavy metals in some samples higher than acceptabl

     The Water Quality Index (WQI) is an important parameter in describing the water resources' suitability for human uses and is one of the most effective methods of describing water quality and indicative of assessing water quality and suitability for human utilization and the health of ecosystems. WQI of the Canadian Council of Ministers of the Environment (CCME) was used in the study to describe the Shatt al-Arab water quality in Basrah Southern Iraq, and its suitability for drinking use. The data for analyzing river water samples were adopted from five stations along the river every month during the years from 2014 to 2018 by the Iraqi Ministry of Environment, as it included the measurement of acidity function PH, Dissolved Oxyg

      Cyberbullying is one of the biggest electronic problems that takes multiple forms of harassment using various social media. Currently, this phenomenon has become very common and is increasing, especially for young people and adolescents. Negative comments have a significant and dangerous impact on society in general and on adolescents in particular. Therefore, one of the most successful prevention methods is to detect and block harmful messages and comments. In this research, negative Arabic comments that refer to cyberbullying will be detected using a support vector machine algorithm. The term frequency-inverse document frequency vectorizer and the count vectorizer methods were used for feature extraction, and the results wer

The majority of Arab EFL (English as a Foreign Language) learners struggle with speaking English fluency. Iraqi students struggle to speak English confidently due to mispronunciation, grammatical errors, short and long pauses while speaking or feeling confused in normal conversations. Collaborative learning is crucial to enhance student’s speaking skills in the long run. This study aims to state the importance of collaborative learning as a teaching method to EFL learners in the meantime. In this quantitative and qualitative study, specific focus is taken on some of Barros’s views of collaborative learning as a teamwork and some of Pattanpichet’s speaking achievements under four categories: academic benefits, social benefits,