The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

The problem of solid waste from domestic, industrial, commercial and medical sources is one of the most important problems facing the local administration in all Iraqi cities. The danger of this problem increases with the rapid increase in the population, changing lifestyles, consumption patterns, limited land suitable for landfill, and high costs of collection and disposal. This research aims to solve these problems by determining the locations of current landfills located in the outskirts of Baghdad Governorate. The ArcGIS program was used, where the sites of the landfills were determined on the map and through the available data about the areas. it was concluded that the existing landfill sites do not meet environmental conditions and

         This research deals with the audio part of the cinematic film, which is the sound and its elements inside the space of the cinema picture. It also deals with the psychological side of the sound and the effects made by the sound on the audience through the carefully studied use of the film maker in employing the sound and the picture. For the importance of this element, most of the directors were aware of the seriousness that sound causes to the cinematography, and consequently working as a whole such as the  indications, meanings, symbols, metaphors ,transitions…etc. The research included the methodological framework which consists of the research problem, in which the researcher ma

When exercising their authority in the jurisprudence, judges are subject to a set of restrictions that they must adhere to, as they do not want their jurisprudence to be accepted and welcomed by law practitioners in general, and legal scholars in particular, and in contrast to it, the arrows of criticism and defamation will extend to that jurisprudence, and then they will have to reverse them . Perhaps the most important of those restrictions imposed on judges is their observance of justice between the parties to the lawsuit through their lack of bias for one of the parties at the expense of the other, in addition to their observance of public order and public morals, as well as their observance of the legal texts that they work under its u

Music and singing are always associated with the movement of society and the emergence of cultural and artistic activities other.
The social and political transformations of the 1930s helped to disseminate the study Music and music in the city of Baghdad and across Iraq This is the beginning of a new era of musical art alongside other arts.
While achieving musical arts A new step was advanced by publishing a technical study among the younger generation they were looking for to contribute to the musical field On the other hand, the city of Baghdad during the period of research many musical and musical performances Egyptian teams have provided many artistic activities and events which have had a significant impact on the development

This research included the hadiths in which the urge to fast the month of the month, or the beginning of the month, and followed the inductive approach to collecting hadiths, and the critical approach in their studies, and in the weighting of the right from the faces contained in it, and one of the most important results of the research is the agreement of the words of the people On the whiteness, whether it is a little or a lot, the rush of the month will be the first three nights, where the moon white is a little, and they also agreed that the middle three are called the white days, and that the release of the rage on them for the whiteness of its nights, where the moon is complete, and the Prophet has been proven. May God bless him an

This research investigates the impact of varying concentrations of silver oxide on the structure and morphology of phosphate bioactive glass (PBG). PBGs are gaining popularity as a potential replacement for traditional silicate glasses in biomedical applications due to their adjustable chemical resistance and exceptional bioactivity. Upon examination of the scanning electron microscope of the composites without Ag2O, it was observed that the grains tended to merge together, and the surface particles appeared to be larger than those in composites with Ag2O at concentrations of 0.25, 0.5, and 0.75 wt%. The study found that the diffraction pattern of phosphate bioactive glass composites sintered without Ag2O showed the presence of Stro

Samples of marsh frog included 148 sexually mature males were collected in Baghdad
from December 1992 to December 1993 to December 1993. The testis weight was expressed
as percentage of the body weight. The percent mean weights of testis were at their minimal
weight (0.255%) during April (spawning period).
Testis weight has increased until reached its greatest average weight in August (0.785%).
During the winter there is a slight decrease in weight with a more obvious fall at the spawning
months. From the results obtained from the present work on Rana ridibunda and from the
observations on annual cycle in testis weight of some temperate zone anurans we notice that
testes tend to be lowest after spawning and the te

The term “non-violence” is a means of political, social, and advocacy that excludes force in reaching its objectives, and lacks infringement of the rights of non-violence. The policy of non-violence is a beautiful logic of the whole of Islamic creation, in that it is an integral part of the whole structure of Islam and it is a policy of brilliant and brilliant saying in the Almighty: `` Neither level nor good or bad, pay what is better, If that between you and him enmity as if he were intimate guardian (Suratvsalat, verse: 34. Has According to the prophet of Islam, it means that God gives to kindness (kindness) what does not give to violence (Sunan Abu Dawood, 4/255). These terms accurately communicate what is meant by violence and n