The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

Klebsiella pneumoniae is a severe opportunistic strain of enteric bacteria that is a major cause of urinary tract infection and pneumonia. This study was conducted in Baghdad City during September 2020-November 2020 on 50 clinical samples of urine, vaginal, sputum, wound swabs, ear swabs, and burn swabs. strains were identified using the VITEK-2 compact system and tested in K. pneumoniae terms of susceptibility to various antimicrobial drugs by Kirby-Bauer test. The isolates were more predominant in the females (56%) compared to males (44%). The antibiotic resistance rate of varied among different isolated clinical sample sources. K. pneumoniae K. pneumoniae isolated from different clinical specimens differed with respect

Objective: To assess of Science Teachers' Awareness towards Communicable Diseases Control in Baghdad City
Primary Schools
Methodology: A descriptive study was conducted, included (100) primary school, (50) in Al-Rassafa sector, and
(50) in Al-Karkh sector, from March 5th 2012 to March 15th 2013, to assess of science teachers' awareness
towards communicable diseases control. A cluster sample of (100) Science teachers (males and females) were
selected, as one teacher from each school. A questionnaire format was used for data collection. The validity of
questionnaire was estimated through a penal of experts related to the field of study, and its reliability was
estimated through a pilot study conducted in (20) schools (

Abstract

The current research aims to identify the most prominent beliefs about coronavirus of Baghdad University students, as well as to identify the prominent beliefs toward coronavirus of male and female students. To achieve the research objectives, a questionnaire of (15) items was administered to a sample of (600) male and female students collected from ten different colleges at the university of Baghdad. The findings of the research illustrated that item (8) took priority as students believe there is a misleading about coronavirus spreading by governments, item (2) which indicated that coronavirus is man-made took level two, followed by item (10), it proposes that coronavirus emerged from the American milit

The Present study aims to shed some light on the concept of authority of university students and to find statistically significant differences as regards this concepts in accordance with three variables gender (males, females),field of study(scientific ,humanities)and grade(second ,fourth). To accomplish the study a ( 7) level scale was developed for the concept of authority and it subjected to validity and credibility the scale was used with 590 student sample (237) males and (353) females Results show that male students show obedience to authority forms below the Avery e component with the theoretical Avery of the scale besides ,reinforcement was on the top of authority chain ,followed by person traits ,friends, affect punishment and t

Objective(s): The study aims at examining the role of technical information used in nursing education, such as "the
Internet, e-mail services, video, audio conferencing and other "in the College of Nursing at the University of Baghdad.
Methodology: A descriptive and analytical study which was using the examination approach was conducted on a
non-probability sample (purposive sample) of (42) members of the faculty of the College of Nursing at the University
of Baghdad. A questionnaire was constructed for the purpose of the study. It was consisted of two parts; the first part
which included the demographic characteristics of faculty members (such as age, sex,
qualification, scientific title, and the scientific department

study aimed to recognize the relationship shyness and depression and to recognize the differences between the genders, according to the variable of shyness and depression, the sample consisted (214) students, (141) female (73) male, and the sample responded scale of shyness and Inventory beck for depression, The Results of this study show that: the sample has a low degree shyness and a high degree depression, . There are no statistically significant differences according to gender variable in shyness, and there are statistically significant differences according to gender variable in depression favor for male, and there are statistically significant relationships between the variables of the study at lev

In this study water quality index (WQI) was calculated to classify the flowing water in the Tigris River in Baghdad city. GIS was used to develop colored water quality maps indicating the classification of the river for drinking water purposes. Water quality parameters including: Turbidity, pH, Alkalinity, Total hardness, Calcium, Magnesium, Iron, Chloride, Sulfate, Nitrite, Nitrate, Ammonia, Orthophosphate and Total dissolved solids were used for WQI determination. These parameters were recorded at the intakes of the WTPs in Baghdad for the period 2004 to 2011. The results from the annual average WQI analysis classified the Tigris River very poor to polluted at the north of Baghdad (Alkarkh WTP) while it was very poor to very polluted in t

Despite the simplicity that characterized the administration in the era of the Prophet
(peace be upon him), but it put the Muslim community nucleus Administrative Organization
who walked Garret Caliphs (RIP) and came after them, who added to this organization what
they found necessary and dictated by their conditions of life has begun regulation Managing
this appoint leaders and armies of workers on the state and various tribes to spread the Islamic
religion and to teach people the provisions of the Koran and Altfvh in religion and establish
prayer and collect Zakat money so you do not appoint leaders and workers and governors
followed random, but it is in an objective manner takes reasons to meet expectations.