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

Coronavirus disease (Covid-19) has threatened human life, so it has become necessary to study this disease from many aspects. This study aims to identify the nature of the effect of interdependence between these countries and the impact of each other on each other by designating these countries as heads for the proposed graph and measuring the distance between them using the ultrametric spanning tree. In this paper, a network of countries in the Middle East is described using the tools of graph theory.

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

The major cause of destruction during vertical vibration is the failure of the soil structure. The soil may fail due to loss of strength during continues vibration. The saturated sandy soil losses strength due to an increase in pore pressure, this phenomenon is called "liquefaction". Piled foundations are usually adopted as a foundation solution in potentially liquefiable soil under dynamic loading. In this research, 3D finite element model using PLAXIS Software was employed for pile foundation in saturated sandy soil. The results show the acceleration mobilization and velocity on the footing increases with increasing the intensity of dynamic loads and it becomes zero at maximum value of vertical settlement which indicates the end of the ti

Physical model tests were simulated non-aqueous phase liquid (NAPL) spill in two-dimensional
domain above the water table. Four laboratory experiments were carried out in the sand-filled
tank. The evolution of the plume was observed through the transparent side of this tank and the
contaminant front was traced at appropriate intervals. The materials used in these experiments
were Al-Najaf sand as a porous medium and kerosene as contaminant.
The results of the experiments showed that after kerosene spreading comes to a halt (ceased) in
the homogeneous sand, the bulk of this contaminant is contained within a pancake-shaped lens
situated on top of the capillary fringe.

The aim of the currnet study to examine the effect of subclinical hypothyroidism (SCH) in diabetic patients on coagulation parameters. This retrospective case–control study involves 130 patients diagnosed with type 2 diabetes mellitus (T2DM), divided into 65 T2DM with newly diagnosed SCH and 65 euthyroid (EUT) T2DM patients without SCH. Fibrinogen (FIB) was significantly higher in SCH (508.2 ± 63.0 mg/dL) than EUT (428.1 ± 44.8 mg/dL). In the SCH patients, FIB correlated with several parameters, such as age (β = 0.396), body mass index (β = 0.578), glycated hemoglobin (β = 0.281), and activated partial thromboplastin time (β = 0.276). In conclusion SCH in DM patients appears to increase the magnitude of coagulopathy.

Newcastle Disease is one of the most important disease world wide distributions which invade the flock in different age resulting in large economic losses. This study aimed to evaluate the effect of treatment with 4 different concentrations (0.25, 0.5, 1.0 and 2.0 %) of Sodium deoxycholate (SDC) on the vaccinal virus (La Sota) using inoculation in the fragments of Chorioallantoic membrane. The treatment with each of the above 4 concentrations of SDC resulted in an increase in the Hemagglutination titer (HA) of the virus (28, 29.6, 211.6, 214.6) respectively as compared to the HA titer value for the untreated virus (26.6). No significant differences were noticed among all concentrations with regard to their effect on the HA titer, except

Background:The technology of nanoparticles has been expanded to many aspects of modern life. Titanium dioxide nanoparticles were of many nanomaterials utilized in biomedical applications. The interactions between nanoparticles and proteins are believed to be the base for the biological effect of the nanoparticles. The oxidation reaction of many substances is catalyzed by oxidizing enzymes called peroxidases. The activity of salivary peroxidase is elevated with periodontal diseases. the aim ofthis study is to examine the action of titanium dioxide nanoparticles on salivary peroxidase activity.Material and method75 participants were enrolled in this study—Periodontitis group with 44 participants and the non-periodontitis group with 31 pa

The wide use of pesticides in recent years leads to rapid distribution of these pollutants in the environment (air, water and soil).They were transported by means of air or water to biological ecosystems. They become more toxic through the processes of biological magnification while some of them persist for along period.The aim of this work is to show the negative effect that chemical pesticides causes, and in the same to show their side effect on the environment and health in Iraq. We could conclude that the bad use of these chemicals could cause an urgent impact now or in the future. Governmental offices dealing with these materials should take the right measures to minimize the danger and the misuse of these chemicals by seeking alternat