This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

Background: Vibration decreases the viscosity of composite, making it flow and readily fit the walls of the cavity. This study is initiated to see how this improved adaptation of the composite resin to the cavity walls will affect microleakage using different curing modes

Materials and methods: Standard Class V cavities were prepared on the buccal surface of sixty extracted premolars. Teeth were randomly assigned into two groups (n=30) according to the composite condensation (vibration and conventional) technique, then subdivided into three subgroups (n=10) according to light curing modes (LED-Ramp, LED-Fast and Halogen Continuous modes). Cavities were etched and bonded with Single Bond Universal

An isolate of Leishmania major was grown on the semisolid medium and incubated at 26ºC. The isolate was irradiated by He: Ne laser (632.8 nm, 10 mW) at exposure times (5, 10, 15, 20, 25, 30) minutes in their respective order. The unirradiated groups represent control group. Growth rate and percentage of viability were examined during six days after irradiation. The change in these two parameters reflects the effect of irradiation on the parasite. The results refers that the general growth effected by irradiation in comparison with un irradiation group, The growth rate of parasite decrease with increasing the exposure time in comparison with control group. Parasite viability decrease with irradiation and the percentage of living cell dec

An experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat

This study has been conducted to examin the effect of sodium propionate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.10% sodium propionate prolonged the storage peroid until the third month, while the use of 0.20% sodium propionate showed no growth of bacteria up to six month of storage, three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli. using 0.10% sodium propionate showed no growth of mold up to three month of storage ,while using of 0.15 % and 0.20% sodium propionate prevent the growth

This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

In this work, magnesium aluminate spinel (MA) (MgO 28 wt%, Al2O3 72 wt%) stoichiometric compound , were synthesized via solid state reaction (SSR) Single firing stage, and the impact of sintering on the physical properties and thermal properties as well as the fine structure and morphology of the ceramic product were examined. The Spinel samples were pressed at of (14 MPa) and sintering soaking time (2h). The effect of adding oxide titania (TiO2) was studied. The obtained powders were calcined at a temperature range of 1200 and 1400 °C. The calcined samples spinel were characterized by XRD, it showed the presence of developed spinel phase end also showed that the best catalyst is titania. The SEM image showed the high sintering temperat

The experiment was conducted using Potato( Solanum tuberosum L.) at the eastern Radwaniyah at private field during fall season 2020/2021 and spring 2021 to study the effect of nitrogen levels to 350, 275, 200 kg N h-1 ( N1, N2, N3) and phosphorous to 100, 180, 360 kg P2O5 h-1 ( P1, P2, P3) and potassium to 100, 200, 300 kg K2O h-1 ( K1, K2, K3) to vegetative growth and yield of industrial potato, The seeds of the hybrid potato Sinora, Class A, were planted in the fall season on 15/9/2020 and Elite in the spring season on 31/1/2021. The experimental fertilizers were added in four batches and in proportions according to the stages of plant age, Factorial experiment with RCBD using three replications. The results showed that changing t

This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).

The results of the study showed that the use of digital transformation contributes to ensuring the quality of