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

The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo

Groundwater is an essential source because of its high quality and continuous availability characterize this water resource. Therefore, the study of groundwater has required more attention. The present study aims to assess and manage groundwater quality's suitability for various purposes through the Geographical Information System GIS and the Water Quality Index WQI. The study area is located in the city of Baghdad in central Iraq, with an approximate area of ​​900 , data were collected from the relevant official departments representing the locations of 97 wells of groundwater in the study area for the year 2019, as it included physicochemical parameters such as  pH, EC, TDS, Na, K, Mg, Ca, Cl,  , and &nbs

The study seeks to analyze the perceptions of audience in UAE towards the performance of Emirates Satellite TV Channels. It analyzed the exposure motivations of audience to satellite TV channels, its positive and negative aspects and to what extent they abide by media ethics. A survey is conducted with a sample of four hundred. The study shows significant differences between male and female towards the characteristics of TV channels, its positive and negative aspects and its commitments to media ethics.

            The study also shows that the expectancy value model and third person effect model are applicable in studying the perceptions of audience and media people in UAE t

Dry environment study forms an important part in the field of applies geomorphology for
the wide rang of its lands which form most of the world, homeland, and Iraqi lands specially,
and what these lands include of scientific cases which needs to be searched and investigated.
They include rocks, land shapes, water supplements, its ancient soil and its active diggings are
all signs of the environment changes and effects that these lands under take over time, with
continuous remains of its features of characteristics under geo morphological dry
circumstances which works to slow change average, when the geomorphologic fearers varies
in this environment and what it contain of important economical resource. As to participl

The electronic payment systems are considered the most important infrastructure for the work of banks, particularly after a steady and remarkable development in information and communication technology, Which created the reality of the work of the infrastructure for these systems and these systems also become one of the most important components of infrastructure for the work of banks, cause it is one of the most important channels through which the transfer of cash, financial instruments between financial institutions in general and banking in particular.

     In order to achieve the objectives of the research, the most important to identify the concept of electronic payment systems, and its divisions, and th

Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.

The importance of research Focus on the evaluation of received projects from contractors executing the projec

Abstract

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.

In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re

In this study, we design narrow band pass filter for window (3_5) ?m dependent on the needle optimization method , and a comparison with global designs published -Also, the effect of change parameter design on the optical performance of filter was studded and being able to overcome the difficulties of the design.In this study, the adoption of homogeneous optical properties materials as thin film depositing on a substrate of germanium at wavelength design (? = 4 ?m). For design this kind of filters we used advanced computer program (Matlab )to build a model design dependent both matrix characteristic and Needle technique. In this paper we refer to the type of Mert function , which is used for correct optical performance acces

In this work, seven soil samples were brought brought to study and analyses the element concentrations from different southern regions of Iraq using laser-induced breakdown spectroscopy (LIBS) technique. It has been documented as an atomic emission spectroscopy (AES) technique. Laser-induced plasma utilized to analyze elements in materials (gases, liquids, and solids). In order to analyze elements in materials (gases, liquids, and solid). The Nd: YAG laser excitation source at 1064 nm with pulse width 9 ns is used to generate power density of 5.5 x 1012 MW/mm2, with optical spectrum in the range 320-740 nm. From this investigation, the soil sample analysis of the southern cities of Iraqi, it is concluded that the rich soil element of P, Si,