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

Recently the use of nanofluids represents very important materials. They are used in different branches like medicine, engineering, power, heat transfer, etc. The stability of nanofluids is an important factor to improve the performance of nanofluids with good results. In this research two types of nanoparticles, TiO₂ (titanium oxide) and γ-Al₂O₃ (gamma aluminum oxide) were used with base fluid water. Two-step method were used to prepare the nanofluids. One concentration 0.003 vol. %, the nanoparticles were examined. Scanning Electron Microscopy (SEM), Atomic Force Microscopy (AFM) and X-ray diffraction (XRD) were used to accomplish these tests. The stability of the two types of nanofluids is measured by

Iraq is currently the third largest oil reserves in the world after Saudi Arabia and Iran, which is estimated at (115) billion barrels, in addition to the gas reserves of (119) trillion cubic meters so foreign oil companies have been competing for contracts to participate in production and technical service for years to sign the cost of operations The high productivity, which is based on the payment of the term, which leads to raising the cost of production per barrel, which comes mainly from the employment of foreign workers with high salaries and the provision of local services of high standard and purchase of commodity and consulting services worth hundreds of millions of dollars. And the presence of maneuvering and manipulation by fo

Ecosystems provide humans with services that include benefits from food, fresh water, climate regulation, and socio-economic assets. The Mesopotamian marshlands are among the largest wetlands in the Middle East and they provide various benefits. However, ecosystem services of the Marshlands are consistently undervalued in national economic analysis and decision making. This study focusses on the Central Marshes, the first National Park in Iraq, and is the first attempt at valuing a series of ecosystem services from a valuable natural ecosystem in Iraq. We adopted the Toolkit for Ecosystem Services Site-Based Assessment (TESSA) for the determination of biophysical and economic values of services at the site level. Data on key ecosystem se

A theoretical analysis of mixing in the secondary combustion chamber of ramjet is presented. Theoretical investigations were initiated to insight into the flow field of the mixing zone of the ramjet combustor and a computer program to calculate axisymmetric, reacting and inert flow was developed. The mathematical model of the mixing zone of ramjet comprises differential equations for: continuity, momentum, stagnation enthalpy, concentration, turbulence energy and its dissipation rate. The simultaneous solution of these equations by means of a finite-difference solution algorithm yields the values of the variable at all internal grid nodes.
The results showed that increasing air mass flow (0.32 to 0.64 kg/s) increases the development o

The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis  try to develop standards  for performance      valuation      is guided through the                                     &nbsp

This paper studies the influence of temperature on the corrosion rate of coated AA6111 aluminum alloy used in vehicle bodies under static and vibration states. The vibration test system was collected laboratory and used for testing of five different types of paints (EASI, Numix, Lesonal, DENSO and Polaron paints) in the 5 % NaCl solution using immersion test method. Lesonal paint provided the best corrosion protection, while DENSO paints show large values of corrosion rate, other coatings exhibit moderate values. Model of paints corrosion was developed to characterize the corrosion processes occur at the surfaces. It is found that corrosion rate obtained at vibration cases is larger than static cases and vibration effect

                     The research entitled "the attitudes of Iraqi People towards the Logic Propaganda for Terrorist Organization such as Daash Regulation, as-Qaida, and Jabhat al-Nasra". It is a field study on the professors and the students of the College of Mass Media at Baghdad University in 2014.

                      After the global war on terrorism declared on September 11, 2011, the researcher finds it is important to study such subject as it threats the unity and sovereignty of Iraq especially after th

Iran Regional and Foreign Security Policies Gulf. The long history of regional and other conflicts which their severity increased because of appearance of modern states and cultural and lingual ancient differences resulted in deep feeling of doubt and suspicion between Iran and its Arab neighbors .Meanwhile the two sides have several interests common points , the moist important is the strategic and commercial interests . The fears and objective procedures based on the continuing evaluation of Iran abilities and needs direct security policies in internal and foreign affairs concerning the world in Gulf specially.

The current research aims to identify the nature of the relationship between training human resources in administrative innovation elements In the General Directorate for the education of the third Rusafa one of the formations of the Iraqi Ministry of Education in Baghdad, In order to achieve the objectives of the research, the researcher provided a comprehensive theoretical framework and the preparation and development of a questionnaire as a tool for collecting data based on the prepared measurements and benefit from previous studies, which contains (28) For the purpose of obtaining realistic results for the variables of the research, the researcher used the random sample in the selection of the research sample A total of (63)