This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

For desulfurization of naphtha, NaY zeolite was prepared from Dewekhala kaolin clay (Al-Anbar region). For the prepared zeolite adsorbent, x-ray diffraction, sodium content, silica to alumina ratio, surface area, bulk density and crushing strength were determined. From the x-ray diffraction of the prepared NaY zeolite and by a comparison with the standard NaY zeolite, it was found that the prepared adsorbent in this work has approximately the same crystal structure as the standard. Adsorption process was done in a laboratory unit at 25

The present studier aims to study the kinetic of reaction at different experimental conditions depending on coliform bacteria concentration and hypochlorite ion. The effects that had been investigated were different of sodium hypochlorite doses, contact time, pH and temperature (20, 29, 37) ^o C. The water samples were taken from Al-Wathba water treatment plant in Risafa side of Tigris River in Baghdad. The biological tests included the most probable number (M.P.N) for indicating the concentration of coliform bacteria with different contact times and the total plate count (T.P.C) for indicating the amount of colonies for general bacteria. The iodimetry method (chemical test) was used for indicating the concentration of hypochlo

The current study, performed during the period from February 2021 to June 2022 at the University of Thi- Qar/ College of Education for Pure Sciences, and aimed to follow the changes in external morphological features at different Embryonic developmental stages in pregnant rats treated with different doses of amlodipine. Usage In this study, 18 pregnant rats were randomly divided into three groups, each with six pregnant rats. Each group received different concentrations of amlodipine (0.3, 0.5) in oral doses until the 20th day of gestation, while the control group was injected with 0.9% normal saline. Teratomas are bizarre tumors derived from embryonic tissue that are normally found only in the gonadal and sacral regions of adults. Primary

Let G be a graph, each edge e of which is given a weight w(e). The shortest path problem is a path of minimum weight connecting two specified vertices a and b, and from it we have a pre-topology. Furthermore, we study the restriction and separators in pre-topology generated by the shortest path problems. Finally, we study the rate of liaison in pre-topology between two subgraphs. It is formally shown that the new distance measure is a metric

Abstract. The main technique for removing bacteria from water for various applications is chemical disinfection. However, this method has many disadvantages such as producing disinfectant by-products (DBPs), biofilm formation and either rendering the water unpotable (at high residual disinfection) or leaving a potential for lethal diseases such as Cholera (if the residual disinfection is too low). Recently, a process was developed for continuous removal of bacteria from water using the principle of froth flotation through compressed air only without any chemicals (Hassan, 2015). This work examines the extent to which chemical free froth flotation can purify drinking water. The experiments were carried out using two flotation columns

This study revealed the efficiency of Bacillus subtilisin degrading two textile dyes (disperse red and disperse yellow), the rates of red dye removal when measured after 24, 48, 72 and 96 hours for the concentrations of 50 ppm were 51.67, 67.56, 84.67 and 95.33%, for the concentration 150 ppm were 41.67, 62.67, 80.67 and 89.67%, while for the concentration 300 ppm were 25.67, 42.67, 71.67 and 84.33%. The results of yellow dye removal showed that the concentration of 50 ppm were 49.67, 65.33, 83.33 and 92.67%, for the concentration of 150 ppm were 38.33, 60.33, 77.33 and 87.33%, and for the concentration, 300 ppm were 24, 36.67, 68.33 and 81.67%, when measured after 24, 48, 72 and 96 hours. Results recorded a slight decrease in pH valu

Growth of Penicillium expansum, an ubiquitous mould found in stored fruit globallyt, was significantly restricted by exposure to 48 h cell-free supernatant of two strains of Lactobacillus plantarum (p < 0.001). In addition, the biotransformation of patulin, a toxic secondary metabolite formed by P. expansum, on exposure to L. plantarum cells and cell-free supernatant highlights the potential of this GRAS microbe as a biocontrol agent. Up to 80% of patulin was biotransformed following a 4 h incubation with 1010 cells ml−1 (37 °C) forming E- and Z-ascladiol. The formation of these products was more pronounced at elevated pH and cell density. Exposure to cell free supernatant or sonicated cells resulted in complete patulin biotransformation

Anger is one of the problems of scientific importance that psychologists and education scientists are interested in, especially societies and educational environments, because if a child’s anger continues to develop into violence, then it becomes an unusual behavior, and an indication of the child's lack of adaptation to his family and his environment (Moses, 2013: 4)                                                               &n

A simple, rapid and sensitive spectrophotometirc method for the determination of trace amounts of promethazine hydrochloride in the aqueous solution is described. The method is based on the complexation of promethazine hydrochloride with In (III) in the presence of sodium hydroxide to form an soluble product with maximum absorption at 304nm. Beer’s law is obeyed over the concentration range of (2- 20μg/ml) with molar absorptivity of (1.92× 103 L.mol-1 .cm -1 ). The optimum conditions for all development are described and the proposed method has been successfully applied for the determination of promethazine hydrochloride in bulk drug.