This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

Through the researchers' acquaintance with the previous studies, the problem was identified as that the preparation of training curricula in all its units must be based on accurate scientific foundations. Positively affect the type of attack and its implication in the presence of correlational relations, whether direct or indirect, i.e., precedence in training and in preparing units Therefore, the researcher decided to build a causal model to know the relationships to show the best model of the direct straight attack. The study aimed to build a causal model for the most important physical measurements and kinetic capabilities of the direct straight attack in the research sample. The two researchers used the descriptive approach in t

Voice over Internet Protocol (VoIP) is important technology that’s rapidly growing in the wireless networks. The Quality of Service (QoS) and Capacity are two of the most important issues that still need to be researched on wireless VoIP. The main aim of this paper is to analysis the performance of the VoIP application in wireless networks, with respect to different transport layer protocols and audio codec. Two scenarios used in the simulation stage. In the first scenario VoIP with codec G.711 transmitted over User Datagram Protocol (UDP), Stream Control Transmission Protocol (SCTP), and Real-Time Transport Protocol (RTP). While, in the second scenario VoIP with codec G.726 transmitted over UDP, SCTP, and RTP protocols. Network simulator

In this study, the synoptic analysis of dust storm for spring and summertime in Iraq were investigated. The images for dust provided by NASA are used to emphasize the dust storm days, while the composite maps of wind vector and geopotential 850hPa are mapped to investigate the pressure and wind direction patterns appearing with the dust condition in the same days. Spring has more dust frequency than summertime, especially in May. The frontal type of dust storm is dominant on spring, the cold air pushes the warm air that picking up the sand to the air through the vertical wind, but the southwestern high-speed wind and drought condition were controlled on the dust in summer. The northwestern wind is the main factor that carries the dust for l

Background. Implant insertion in regions with poor bone quantity, such as the posterior maxilla, is potentially associated with an increased rate of implant failure. Calcium sulfate can be used as the coating material for commercially pure titanium (CpTi) and as the bone graft material around implants when bound to eggshell powder to enhance the bone quality and quantity of bone defect regions. This study performed a torque removal test to evaluate the effectiveness of eggshell powder as a bone substitute for filling bone defects around CpTi-coated implants coated with nanocrystalline calcium sulfate. Materials and Methods. Eighty screw implant designs were used in the tibiae of 20 white New Zealand rabbits. A total of uncoated 20 s

Background: A recent discoveries used for reconstruction in maxillofacial surgery is the composite bone graft materials. The availability of collagen I matrix make our choice to use this material in surgery .It is biomaterials that its structure could be modified by simple techniques. Studies to find a new materials use for bone reconstruction is to overcome the disadvantages of autogenous bone and the synthetic resorbable bone substitutes.

Objectives: This study was done to evaluate the effect of biphasic calcium phosphate collagen composite (ccpc) on healing of bone defects after oral surgical procedures.

Type of the study: A cross sectional study.

Method: It involved 60 patients, 35 male and 25 female, age (15-

Purpose: This study aimed to compare the stability and marginal bone loss of implants inserted with flapped and flapless approaches 8 weeks after surgery and 3 months after loading. Material and Methods: Thirty SLActive implants were inserted in 11 patients and early loaded with final restoration 8 weeks after healing period. The stability values determined by Osstell and the marginal bone loss measured by CBCT at the initial time (1st) and 8 weeks of the healing period (2nd) and 3 months after loading (3rd). Results: The overall survival rate was 100%. A significant increase in the 3rd implant stability value in the age of ˂ 40. A significant decrease in the 2nd implant stability value in both gender and traumatic zone with a flapless app

Contemporary developments in various sciences and the impact of technological changes require an integrated vision of the activities and work of the organization in Iraq in light of the high costs of products and their low quality compared to imported products of high quality and low cost, and the need to use modern cost techniques based on a clear and specific philosophy that contributes to increasing the efficiency and effectiveness of management In the business environment and how it can contribute to reducing product costs and being environmentally friendly at the same time, it is no secret that the main goal of most organizations is to maximize profitability and reduce costs to the minimum, but this matter is not achieved autom

The dimensions of bubbles were measured in a stirrer tank electrochemical reactor, where the analysis of the bubble size distribution has a substantial impact on the flow dynamics. The high-speed camera and image processing methods were used to obtain a reliable photo. The influence of varied air flow rates (0.3; 0.5; 1 l/min) on BSD was thoroughly investigated. Two types of distributors (cubic and circular) were examined, and the impact of various airflow rates on BSD was investigated in detail. The results showed that the bubbles for the two distributors were between 0.5 and 4.5 mm. For both distributors at each airflow, the Sauter mean diameter for the bubbles was calculated. According to the results, as the flow rate raised, the bubb

Abstract:

The achievement of economic and social welfare for individual is the main target to all policies that adopted by all countries worldwide either were economic, social, political or others. The obtaining of education by individuals and especially the higher education is one of the most important determinates in achieving the wellbeing and lasted economic development. This is because via the higher education new fields can be opened in front of individuals in order to get adequate jobs associated with their scientific specialization. This is allowing educated individuals gain higher income that can reduce the gap of income inequality.

Thus, this paper aims to analysis the n