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

Appeared in the light of globalization growing convergence of the distances between the countries in world, this convergence is causing mixing of cultures to become culture is a universal one culture, There are positives and negatives of this mixing and mingling of cultures, consider Loss of cultural identity is one of the biggest negatives the Arab cultural infrastructure in general and Iraq in special. In addition consider subject to not keep the cultural identity is the most important Arab issues and dangerous to our Arab identity in various fields, including design and architecture, highlights here the subject of research on the impact of globalization on the identity of the interior spaces, cafés of Baghdadi, one of the historical

The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services  to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the  marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev

Vitamins k is an important fat-soluble vitamin that can be obtained from plants, bacteria and animals and is necessary for the blood clotting. It plays a key function as a cofactor in the synthesizing of blood clotting proteins in the liver; recently, the interest for its functions in extra-hepatic tissue has increased. Vitamin k deficiency is usually caused by abnormal absorption rather than in the lack of vitamin in food. Apart from its impact on clotting, chronic subclinical deficiency of vitamin K maybe a risk factor for many diseases such as osteoporosis, atherosclerosis, cancer, insulin resistance, neurodegenerative diseases and others, while current food intake guidelines be focused on the daily dose necessary to avoid blood loss.

The current research aims to test the relationship of the entrepreneurial leadership and its factors (strategic factors, communication factors, personal factors, motivational factors) in managing the organizational crisis and its stages (detection of warning signs, readiness and prevention, containment of damages, restoration of activity, learning) among a sample of companies of the Ministry Water resources (Al-Fao State Company for the implementation of irrigation projects, Al-Rafidain Company for the implementation of dams, Iraq Company for the implementation of irrigation projects), as well as standing at the level of interest of the research companies in the search variables and their factors and stages, there is no doubt tha

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

Academia Open Vol 8 No 2 (2023): December DOI: 10.21070/acopen.8.2023.8087 . Article type: (Medicine)Impact of COVID-19 on Dental Students' Psychological Health Maryam Hameed Alwan, [email protected], (1) Department of Oral Diagnosis, College of Dentistry, Baghdad University, Iraq, Iraq (1) Corresponding author Abstract This study investigates the psychological impact of the COVID-19 pandemic on dental students at Baghdad University College of Dentistry. Conducted between December 2021 and January 2022, this cross-sectional survey aligns with ethical guidelines and the Helsinki Declaration. The study utilized Cochran's equation to determine a sample size of at least 400, ensuring a 95% confidence level with a 5% margin of e

The research aims to investigate the relationship and impact of e-governance as an independent variable in achieving creative performance as a dependent variable. These variables have been studied in the Directorate of Passports Affairs, and seek to come up with a set of recommendations that help in promoting e-governance in the researched organization, and the researcher adopted the descriptive-analytical approach, included The sample (122) of the total (194) individuals distributed in several administrative levels (officers, associates, and administrative staff). By adopting the questionnaire, which included (49) paragraphs as the main tool for the collection of data and information, as well as personal interviews and field obs

The aim of present study to investigate the effect of Coraindrum sativum leaves extract on reproductive activity of male albino mice .Thirty male mice with age of 80-100 day and weight between 25-30 g were divided into three groups: group 1 (untreated), group 2 and 3 were administrated orally for 30 days with aqueous extract of Coraindrum sativum leaves at dose 125 and 250mg/kg.b.w. respectively. The following parameters were evaluated: serum testosterone levels, testes weights, sperm characteristics [motility, viability, spermatozoa, morphology and concentration] and histology changes of the testis. The results showed that the treatment caused highly significant degrease (P<0.01) in testosterone levels and the weight of testes assoc