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

Background: Denture lining materials are widely used in prosthodontic treatment and management of traumatized oral mucosa. A contaminated prosthesis can provide a source of cross-contamination between patients and dental personnel as well as a cause for denture stomatitis. Therefore, denture disinfection has been recommended as an essential procedure for maintenance of a healthy oral mucosa. This study investigated the effect of SOLO disinfectant solution on some properties of different denture lining materials. Materials and methods: Three different solutions were used in this study; SOLO disinfectant solution, sodium hypochlorite solution, and water on three types of acrylic denture lining materials; hot cure, cold cure, and soft acrylic

The international ranking of the quality of universities is one of the important topics that have taken a great deal of attention that is related to the scientific status at the local, regional and international levels.Quality means a set of characteristics and features of a product or service related to its ability to meet   a specific need by making the product or service   suitable for use.         The quality of education represents the degree that meets a set of educational characteristics specified in accordance with the standards of institutional accreditation of educational indicators in achieving the quality of the educational product, and the educational instit

The hydroisomerization of n-decane was studied on SAPO-11 catalyst. Catalyst of 0.25wt.%Pt/SAPO-11 was prepared locally and used in the present work. The hydroconversion performed in a continuous fixed-bed laboratory reaction unit. Experiments of n-decane isomerization were performed in a temperature range of 200 to 275°C,LHSV range of 0.5-2 h^-1, and hydrogen to decane mole ratio of 2.1-8.2. The results show that the n-decane conversion increases with increasing temperature and  decreasing LHSV , the maximum conversion 56.77 % was achieved at temperature 275°C and LHSV of 0.5 h^-1. The kinetic of n-decane isomerization was also studied and the reaction was first order. The kinetic analysis also showed that the

The determination of aerodynamic coefficients by shell designers is a critical step in the development of any projectile design. Of particular interest is the determination of the aerodynamic coefficients at transonic speeds. It is in this speed regime that the critical aerodynamic behavior occurs and a rapid change in the aerodynamic coefficients is observed. Two-dimensional, transonic, flow field computations over projectiles have been made using Euler equations which were used for solution with no special treatment required. In this work a solution algorithm is based on finite difference MacCormack’s technique for solving mixed subsonic-supersonic flow problem. Details of the asymmetrically located shock waves on the projectiles hav

The aim of the study is to study the quality of services in a sample of the municipalities of Baghdad governorate and identify the deviations in their operations and provide solutions to address the causes of deviations. The research field aims at the same activity related to municipal services and their quality and analysis using some tools for continuous improvement to identify the authorities responsible for the delay and quality of services. In the future, the importance of research is shown by the use of these tools and their use and their application to the data of the directorates (sample of the study) to diagnose and treat problems, especially that they include statistical methods that are clear and easy to understand the

current research aims to build an intellectual framework for concept of organizational forgetting, which is considered one of the most important topics in contemporary management thought, which is gain the consideration of most scholars and researchers in field of organizational behavior, which is to be a loss of intentional or unintentional knowledge of any organizational level. It turned out that just as organizations should learn and acquire knowledge, they must also forget, especially knowledge obsolete and worn out. And represented the research problem in the absence of Arab research dealing with organizational forgetting, and highlights the supporting infrastructure core, and show a close relationship with organizational le

This work deals with determination of optimum conditions of direct diffusion bonding welding of austenitic stainlesssteel type AISI 304L with Oxygen Free High Conductivity (OFHC) pure copper grade (C10200) in vacuum atmosphere of (1.5 *10^-5 mbr.). Mini tab (response surface) was applied for optimizing the influence of diffusion bonding parameters (temperature, time and applied load) on the bonding joints characteristics and the empirical relationship was evaluated which represents the effect of each parameter of the process. The yield strength of diffusion bonded joint was equal to 153 MPa and the efficiency of joint was equal to 66.5% as compared with hard drawn copper. The diffusion zone reveals high microhardness than coppe

According to the topics of study, The intensity of the news coverage of the Abu Ghraib scandal and the US soldiers' torture of Iraqi prisoners have become apparent since the scandal was revealed on April 29, 2004 until May 30, 2004 and the period in which the coverage of this scandal had intensified not only in Al-Zaman, but in all newspapers, magazines and other media locally and internationally. And according to a research taken from Al-Zaman magazine that showed great interest in highlighting the event, interpreting it, following up its roots and results, and showing contradictory claims and slogans between the US and Britain, particularly in respecting human rights and the spread of justice, equality and well-being in Iraq specifical