Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

     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

The current study is concerned with the analysis of spatial and temporal to death the elderly population in the city of Baghdad and at the level of administrative units Minor (districts and the areas) depending on the general population census of the province of Baghdad, data for 1997 and data from the Ministry of Health Department of Health and Vital Statistics for 2013.
The study showed differing age and quality of mortality rates at the level of administrative units of the study area, and notes the high mortality rates of elderly people of all age groups in 2013 compared to 1997, and this is due to security conditions after the USA occupation, and the accompanying conditions have affected the increase in mortality rates.

     The mineralogical investigation, geochemical analysis, and grain size calculation were carried out for floodplain sediment in the Tigris River to identify the properties of the sediment. The average values of the three main sediment classes, very fine sand, silt, and clay are 9.67, 62.53 and 27.80%, respectively. The silt size fraction was predominant. The classification and nomenclature of surface sediment types from the floodplain of the Tigris River are sandy-silt and mud, and they are the dominant sediment. Statistical parameters of grain size analysis refer to the average of the median values 3.74 Φ very fine sand; mean in average 6.16 Φ coarse silt; standard deviation evident by average 1.30 Φ poorly sorted, skewed; in

    This study is considered the first effort of its kind in Iraq and in the Middle East towards studying the Marbled Teal Marmaronetta angustirostris that was carried on in Hor Al-Dalmaj, southern Iraq. The findings of this effort illustrate its importance as it paves the way for further study and observation for the bird and this important wetland itself. This study tackles the all possible aspects of the ecological and biological statuses of Marbled Teal (Threatened –Vulnerable bird species – IUCN Redlist) by means of field surveys and systematic monitoring that were conducted along the four seasons over the years 2013-2014 in one of the ecologically important and prominent and poorly-known wetlands in the

       Modern cities suffer from heavy metal pollution due to urban expansion and population increase. Heavy metals have a great impact on human health. The objective is to determine the contamination level of heavy metals Cr, Mn, Ni, Cu, Zn, As, Zr and Pb at industrial and residential in Hilla city. The mean concentration of Cr, Mn, Ni, Cu, Zn, As, Zr and Pb enrichment factors of the investigated industrial soils are 3.43, 0.74, 6.45, 3.95, 5.60, 3.44, 1.17 and 11.44, respectively. The means of Cr, Mn, Ni, Cu, Zn, As, Zr and Pb in residential soils are 3.30, 1.09, 11.40, 0.94, 2.08, 5.39, 0.9 and 3.6, respectively. The I-geo mean values of heavy elements in the industrial area may be ordered in the following: Mn> Pb> Ni>

Antimicrobial resistance (AMR) is a serious challenge for infectious disease prevention and treatment, according to the World Health Organization. It is a worldwide problem caused primarily by inappropriate and insufficient therapy, misuse of antimicrobials without physician supervision, unnecessary hospital readmissions, and other factors. AMR has several consequences, including increased medical costs and mortality. The present study aimed to evaluate imipenem resistance in gram-negative bacteria in Central Pediatric Teaching Hospital in Baghdad, Iraq, and determine this bacteria resistance in different samples. Initially, a total of 100 different samples were collected from child patients from October 1, 2020, to August 31, 2021. Each is

This study wass carried out to investigate the incedence of powdery mildew disease on ornamental plants (Nasturtium) Tropaeolum majus L. caused by Oidiopsis haplophylli in some nurseries of Baghdad area and in fields at college of Agriculture /University of Baghdad. This study was conducted in tow succesive seasons of 2011-2012 (April and May). The survey indicated that the Mildew disease existe in the following nurseries (Al-Adhamiya 97.5% ,Palestine street 93.8%, Zayouna 86.0%, and 100% in two fields at college of Agriculture. It has been found that the disease severity was developed in Agriculture college fields successively from 12-4-2011 to 20-5-2011 and from 12-4-2012 to 20-5-2012 (18.0–98.0 % and 22.7–96.0% )for the two sea