The research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.

One of the most important conclusions reached by the researchers was that forensic accounting

A comparative investigation of gas sensing properties of SnO2 doped with WO3 based on thin film and bulk forms was achieved. Thin films were deposited by thermal evaporation technique on glass substrates. Bulk sensors in the shape of pellets were prepared by pressing SnO2:WO3 powder. The polycrystalline nature of the obtained films with tetragonal structure was confirmed by X-ray diffraction. The calculated crystalline size was 52.43 nm. Thickness of the prepared films was found 134 nm. The optical characteristics of the thin films were studied by using UV-VIS Spectrophotometer in the wavelength range 200 nm to 1100 nm, the energy band gap, extinction coefficient and refractive index of the thin film were 2.5 eV , 0.024 and 2.51, respective

Background: The global threat of COVID-19 outbreak and on the 11 March 2020, WHO acknowledged that the virus would likely spread to all countries across the globe and declared the coronavirus outbreak a pandemic which is the fifth pandemic since 20 century and this has brought human lives to a sudden and complete lockdown and the confirmed cases of this disease and deaths continue to rise in spite of people around the world are taking important actions to mitigate and decrease transmission and save lives. Objectives: To assess the effect of exercise and physical activity on the immunity against COVID-19. Methods: Collected electronic databases including (Medline, EMBASE, Google Scholar, PubMed and Web of Science) were searched with

Many clinical isolates of proteus spp. (30 isolates of P
mirabilis and 30 isolates of P. vulgaris) from patients with urinary
tract infections (UTIs) were examined for their ability to produce
proteolytic enzymes and their ability to form swarming growth. Most
(90%) of P. mirabilis and 60% of P. vulgaris isolates secreta
proteolytic enzymes. A strong correlation was found between the
ability of a strain to secreted proteases and it's ability to form
swarming growth. Non- swarming isolates invariably appeared to be
non- proteolytic. However, some isolates (12 isolates of P. vagaries)
were non- proteolytic even when they formed swarming growth

the main of this paper is to give a comprehensive presentation of estimating methods namely maximum likelihood bayes and proposed methods for the parameter

   The moisture sorption isotherms of Mefenamic acid tablets were investigated by measuring the experimental equilibrium moisture content (EMC) using the static method of saturated salt solutions at three temperatures (25, 35, and 45°C) and water activity range from 0.056 to 0.8434. The results showed that EMC increased when relative humidity increased and the sorption capacity decreased, the tablets became less hygroscopic and more stable when the temperature increased at constant water activity. The sorption curves had a sigmoid shape, type II according to Brunauer’s classification. The hysteresis effect was significant along with the whole sorption process. The results were fitted to three models: Oswin, Smith, and Guggen

Due to the importance of nanotechnology because of its features and applications in various fields, it has become the focus of attention of the world and researchers. In this study, the concept of nanotechnology and nanomaterials was identified, the most important methods of preparing them, as well as the preparation techniques and the most important devices used in their characterization.

In oil and gas well cementing, a strong cement sheath is wanted to insure long-term safety of the wells. Successful completion of cementing job has become more complex, as drilling is being done in highly deviated and high pressure-high temperature wells. Use of nano materials in enhanced oil recovery, drilling fluid, oil well cementing and other applications is being investigated. This study is an attempt to investigate the effect of nano materials on oil well cement properties. Two types of nano materials were investigated, which are Nano silica (>40 nm) and Nano Alumina (80 nm) and high sulfate-resistant glass G cement is used. The investigated properties of oil well cement included compressive strength, thickening

The novel groups of organic chromophores containing triphenylamine (TPA) (ATP-I to ATP-IV) have been constructed by structural modification of electron donors with substitution biphenyl and bipyridine rings inserting a π-linkage. Density functional theory (DFT) and time-dependent type of it (TD-DFT) have been operated to study results of donating ability of TPA and spacer on absorption, geometrical, photovoltaic, and energetic attributes of these sensitizers. Structural attributes have been revealed that incorporation of TPA, acceptor and π bridge include a perfect coplanar conformation in TPA-III. Based on frequency computations and ground-state optimization, bandgap (Eg) energy, ELUMO, EHOMO have been determined. For enlightening maximu