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

Total dissolved solids are at the top of the parameters list of water quality that requires investigations for planning and management, especially for irrigation and drinking purposes. If the quality of water is sufficiently predictable, then appropriate management is possible. In the current study, Multiple Linear Regression (MLR) and Artificial Neural Network (ANN) models were used as indicators of water quality and for the prediction of Total Dissolved Solids (TDS) along the Tigris River, in Baghdad city. To build these models five water parameters were selected from the intakes of four water treatment plants on the Tigris River, for the period between 2013 and 2017. The selected water parameters were Total Dissolved Solids (TDS

Objective(s): To assess Baghdad University students’ knowledge and attitudes toward HIV/AIDS, and to find out
the relationship of Baghdad University students’ knowledge and attitudes with certain variables (gender,
socioeconomic status, field of study).
Methodology: A descriptive analytic study was used to assess the knowledge and attitudes of Baghdad University
Students’ toward HIV/AIDS. The study was conducted (November 1st 2012 to July 15th 2013). A non-probability
(purposive sample) of 400 students (males-138 and females-262) were selected from four colleges and they were
in the fourth class, a probability (stratified random) method was used to select four colleges at University of
Baghdad as a study settin

Back ground: One out of six children in the
world today is involved in child labor, doing
work that is damaging to his or her mental,
physical and emotional development.
Objective: Assessment of some health
problems among the studied working children.
Method; A cross-sectional study was
conducted in Al Amen Primary Health Care
(PHCC) during the period from January to
August 2009, a sample of 6048 children were
selected randomly(3218girls and2866 boys age
between 5-17 years ) and interviewed to collect
information using a structured questionnaire
form, information related to different aspects
of child labor prevention were included in the
form as well as a general medical examination
and lab

Objectives : The study aims to assessing nurses’ knowledge concerning peritonitis- dialysis association at the
peritoneal dialysis units, and to identifying the relationship between some nurses’ knowledge and some of their
demographic characteristic.
Methodology : A descriptive study was carried out at the peritoneal dialysis units in Baghdad Teaching
Hospitals started from November 29th 2004 to August 15th, 2005. A purposive sample of (52) nurses was
selected from Baghdad Teaching Hospitals. The data were collected through the use of constructed
questionnaire, which comprised of (97) items as an interview questionnaire technique as mean of data
collection. The reliability of the instrument was determined through

Aspergillus fumigatus considered to be the most important species to cause respiratory infection cases in both humans and animals especially in cats in the last decades. In this study, we focused on the isolation and identification of Aspergillus fumigates by collecting 40 samples in deferent veterinary clinics and stray cats in Baghdad city, during the period (October 2021 to January 2022), all samples were cultured on Sabouraud dextrose agar and malt extract agar. The isolates identified by the laboratory methods, it’s depend on macroscopic and microscopic appearance. The results showed that (40) swaps taken from the pharynx of infected cats, included: Aspergillus fumigatus 16 (40%), Aspergillus spp. 7 (17.5%), Aspergillus niger

Six isolates of Bacillus thuringiensis were isolated from Iraqi soil characterized as non- insecticidal and non- hemolytic parasporal inclusion proteins. Bacterial isolates were propagated on nutrient broth. Then, the parasporal inclusion proteins were extracted and processed with proteinase K and trypsin. The major protein segments produced of 64KDa were characterized and tested for cytocidal activity against human leukemic T- cells (CLL) (Chronic lymphoid leukemia). Results indicated that the treated parasporal proteins of four isolates (Bt2, Bt3, Bt4 and Bt6) showed strong cytotoxicity with no significant differences between normal lymphocytes and leukemic lymphocytes. Two isolates BtA1 and BtA5 show discriminative cytotoxicity between n

Objectives: To assess nurses-midwives knowledge and performance regarding immediate newborn care in delivery rooms, and to identify the relationship between nurses-midwives knowledge and performance and their socio-demographic and professional variables regarding immediate newborn care.

Methodology: A descriptive study was conducted from 1^st of October, 2019 to 20^TH of October, 2020 at three maternity teaching hospitals in Baghdad city/Al-Russafa Health Directorate: Al-Elwiya Maternity Teaching Hospital, Fatema Al- Zahra Maternity and Pediatric Hospital, Al- Za'faraniyah General Hospital. Non-probability (purposive sample) include