The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

In this paper, series of new complexes of Manganese(II), Cobalt(II), Nickel (II) Cupper(II) Zinc(II), Cadmium(II) and Mercury (II) are prepared from the new ligand [2-(3-benzoylthioureido)-3-(-4- hydroxyphenyl) propanoic acid (BHP) derived from tyrosine and benzoylisothiocyanate .Chemical structures are obtained from their 1 H, 13CNMR spectra (for BHP), elemental microanalyses, molar conductance, FTIR, UV–Vis, magnetic susceptibility in addition to TGA/DTG and DSC analysis, the suggested geometry for all complexes was tetrahedral. The biological activity of BHP and its complexes has been extensively studied against two bacterial species Staphylococcus aurous (G+) and Escherichia coli (G-) by agar-well diffusion technique, where Mn(II), Co

The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

   Industrial Investment according to Clean Productive methods is an important element in the process of rational use of Economic Resources, and the Iraqi industrial sector relied on traditional production methods; the productive activities in this sector did not take into consideration the environmental dimension, which leads to achieving the optimal use of economic resources, so it was necessary to have new investment trends heading with Clean Production. Therefore, the research is based on the hypothesis that "Clean Production contributes to improving the environment and rational use of Natural Resources." Based on the descriptive - inductive analysis methodology that study of Iraqi industries with Clean Production,

         Free radical formation in heme proteins is recognized as a factor in mediating the toxicity of many chemicals. The present study was designed to evaluate the dose-response relationship of the free radical scavenging properties of pentoxifylline in nitrite-induced Hb oxidation. Different concentrations of pentoxifylline were added at different time intervals of Hb oxidation in erythrocytes lysate, and formation of methemoglobin (MetHb) was monitored spectrophotometrically. The results showed that in this model, pentoxifylline successfully attenuates Hb oxidation after challenge with sodium nitrite; this protective effect was found to be not related to the catalytic stage of Hb oxidation, th

I found that it does not meet some of the requirements, including browsing and organizing structural elements, which is something in which the researcher found a scope for research, and from here she can formulate the problem of her research with the following question: Is there an actual need to develop user interface designs in the websites of Iraqi colleges of fine arts? The research included four chapters (the first chapter - the research problem - the second chapter (theoretical framework), which included three sections, the first is to identify the user interface, the second topic is the structural elements, and the third topic includes the rules of interface design and the dimensions of interaction), as well as the third chapter i

The research dealt with a comparative study between some semi-parametric estimation methods to the Partial linear Single Index Model using simulation. There are two approaches to model estimation two-stage procedure and MADE to estimate this model. Simulations were used to study the finite sample performance of estimating methods based on different Single Index models, error variances, and different sample sizes , and the mean average squared errors were used as a comparison criterion between the methods were used. The results showed a preference for the two-stage procedure depending on all the cases that were used