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

Gastritis can be defined as histological inflammation of the gastric mucosa. It can be classified according to the time course of the disease as acute or chronic, histological findings, anatomic location, and pathological mechanisms. The objective of this study was to evaluation of serum levels of the proinflammatory cytokines IL-8, IL-17 and IL-22 in Helicobacter pylori infection and their association with the degree of gastritis histopathology in a sample of Iraqi patients. The case-control prospective study consists of 60 patients who attended the Gastrointestinal Tract Center at Al-Kindy Teaching Hospital during the period from December 2019 to April 2020. In addition, the control group included 60 apparently healthy individuals. Bio

As computers become part of our everyday life, more and more people are experiencing a
variety of ocular symptoms related to computer use. These include eyestrain, tired eyes, irritation,
redness, blurred vision, and double vision, collectively referred to as computer vision syndrome.
The effect of CVS to the body such as back and shoulder pain, wrist problem and neck pain.
Many risk factors are identified in this paper.
Primary prevention strategies have largely been confined to addressing environmental
exposure to ergonomic risk factors, since to date, no clear cause for this work-related neck pain
has been acknowledged. Today, millions of children use computers on a daily basis. Extensive
viewing of the compute

The research has deal with the relationship between organizational justice and empowerment and their impact on the achievement of organizational commitment in the office of Labour and Vocational Training. To study the research problem which is represented a sense that employees with low levels of organizational justice and empowerment and the reflection on the organizational commitment of the employees, so that Has been collecting data and information relating to research by designing a questionnaire, were distributed to a sample of (50) people in the office mentioned, and the results of the study to confirm the research hypotheses. and the key results of the research was the presence of correlation relationships and the effect o

This research paper studies the alienation of the intellectuals in the modern novel through the study of two alienated characters, John Marcher in Henry James's The Beast in the Jungle, and Mr. Duffy in James's Joyce's "A Painful Case." As a result of the complexity of life in the industrial societies, the individuals, especially the intellectual ones, feel themselves unable to integrate into social life; they fear society and feel that it endangers their individuality and independence. Thus, these characters live on the fringe of the societ

Background: Acute myocardial infarction (AMI) is one of the most common diagnoses in hospitalized patients. Increased plasma hemostatic markers were noted in acute myocardial infarction, indicating that the blood coagulation system is highly activated in those patients. Aims of the study: To study the level of intrinsic coagulation factors including (FVIII:C, FIX:C ,FXI:C ,FXII:C ) in patients with acute myocardial infarction. Type of the study: Cross –sectional study. Methods: Thirty patients (their age range is 48-68 years) were included in this study (9 female, 21 male) who were just admitted to the coronary care unit in AL-Yarmouk Teaching Hospital and diagnosed as having acute myocardial infarction patients, blood samples were tak

Objective This study aims to investigate the impact of integrated training on kinematics variables and defensive accuracy in volleyball, focusing on enhancing balance and muscle tension control through proprioceptive neuromuscular facilitation (PNF) exercises. Methods The sample consisted of 14 male volleyball athletes from the first volleyball league of Al-Jaish Sports Club were divided into experimental (n=7) and control group (n=7). In the pre- and post-intervention periods, dynamic balance, muscle tension control and kinematic variables (during a lateral reaching task) as well as defensive performance accuracy upon fatigue onset of recoil laser strikes were assessed. Exposure the intervention program was carried out for six weeks, and t

  When the digital technologies entered the world of cinema production, they boosted the ability of the cinematographic medium to implement various subjects with great accuracy, as the development included all the joints and stages of the cinematic film production whether it is a feature film or an animation. Therefore, the process of film manufacturing by the digital technologies reflects the spirit of the age and the development that humanity has attained. What motivated the researcher to determine the topic of the research, which combines between the sound effects and the animated films under the title (aesthetics of employing digital sound effects in animated films), is the work of the digital technologies. The researcher divide

Victorian age is known as a time of perpetual change. It is a time of new industrialization, increased urbanization and new technology. Therefore, one of the strongest undercurrents of this is the position of women. Woman at that time was viewed as “an angel in the house” especially this who belongs to the upper-middle class. She is described in such term because she spends much time in her domestic domain. Therefore, she should be passive, obedient and dependent. Despite the Victorian society contains several classes; women are defined under two labels: the angel and the demon or the whore. The angel woman can be any woman from the lower middle class to the aristocracy, while the whore refers to any working class woman. The differen