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

Metronidazole therapy is recommended in the treatment of giardiasis,athough some clinical reports mention the resistance to this drug from many pathogens. Many studies were applied to show the effect of probiotic to prevent or to heal diseases of gastrointestine, but only few is known about probiotic activity against infections of protozoa. This study aims to evaluate the efficiency of Bifidobacterium against infection with Giardia lamblia   in experimental mice. It was found that daily application of viable Bifidobacterium cells with a single dose (0.1ml∕mice∕day) significantly reduced the shedding of Giardia lamblia parasite cysts in feces, and infection completely disappeared at the da

The importance of this research is to clarify the nature and the relationship between the indicators of financial policy and banking stability in Iraq, as well as to find a composite index reflects the state of banking stability in Iraq in order to provide an appropriate means to help policymakers in making appropriate decisions before the occurrence of financial crises.

     Hence, the problem of research is that the fiscal policy has implications for the macro economy and does not rule out its impact on banking stability. Moreover, the central bank does not possess a single indicator that reflects the stability of the banking system, rather than the scattered indicators that depend o

Diversity of the aspects of analyzing a specific linguistic issue is considered to be a
familiar phenomenon in learning Arabic in which – at different levels- various linguistic
aspects and phases – sometimes – are involved in a linguistic issue . In this paper , the
problematic issues during linguistic analysis are taken into an account. The Holy Quran
interpretation books include many Quranic expressions which have a lot of meaning described
by different interpreters , from them this paper has selected only one expression ( = كفاتا
receptacle ) from the verse "Have we not made the earth a receptacle " ( Al- Mursalat verse 25
) , this paper believes that this expression is sufficient display the interpret

The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of  biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira

This research is based on the study of a group of Quranic verses that share a certain part, and these verses are verses of righteousness, and the word righteousness has been mentioned in the Holy Qur’an eight times, and the number of verses in this word was six verses, in four walls, all of which are from the civil fence which is the cow and was There are five words of righteousness contained in them, and the family of Imran is one word, and the table is one word, and the argument is one word. This study adopts the method of analytical interpretation of the Quranic text is a term that means statement and clarification in a way that the researcher produces to divide a Quranic text into its elements that are involved in its formation and

Jurists were unable to comprehend modern terminology and concepts to provide mature answers
On the questions and issues of the age, and what I want to research and raise it; an important and urgent subject, to crystallize the opinion jurisprudence
Islamic, which is the subject of citizenship. The globalization of the concept of citizenship, and the spread of special cultural differences,
The blurring of the identities and specificities of nations due to conflict, or political differences, often results in responses
This trend is inversely rooted and rooted, and as a result, the threat to one's religion or predecessors becomes threatened by one's culture,
Thus destroying the essence of his identity. Man has the highest rank

Fine art represents part of society's culture. The development of art was accompanied by the penetration of new worlds known as the fourth dimension. After art entered the boundaries of geometry and reduction; He began to break into the absurd, and the form and philosophy of art changed, moving from modernity to what came after it to contemporary. Transforming from a formal form into a symbolic form with philosophical implications linked to the light, audio and kinetic effects as they embody time, the concept became the master of the idea. The research aims to identify the concept of time and its types, then the philosophical concept of time and its reflection on contemporary art, through the analytical study of a selection of contempora

The article aims to study the crisis of political change  from three Phases . The first focuses on the crises of political legitimacy and democratic postponement, as fundamental issues in analyzing the phenomenon of power struggle through the dialectic between the concept of historical legitimacy and institutional fragility from the beginning of statehood in 1962 to the stage of multi-partyism and the cessation of the electoral process in the 1990s. While the second focuses on the question of the monopoly of power in the post-terrorism and national reconciliation according to considerations  Political, social and security measures to prolong the life of the regime and avoid the demands of political change brought about

Iraq has a range of small and large marshes, which can be divided into two groups, a group of marshes feeding water from the Tigris and Euphrates rivers, and a group of marshes fed by the seasonal valleys coming from the desert plateau and the aljazera plateau.

The marshes have go through major changes, some of them turning into industrial lakes to store the flood waters of the Tigris and Euphrates rivers. Others have been dried up and turned into agricultural land. Others have dried up and the water has been returned to them in less quantities than before.

The purpose of this research is to but light on the changes that have occurred in these marshes, with the mention of marshes turned into industrial lakes or agricultur