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 research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

     The superconductor compound (YBa2Cu2.8Zn0.2O7+δ) is prepared by solid state reaction (SSR), Sol-gel (SG) and laser Pulse deposition (PLD) methods. We used the X-ray diffraction technique, which shows an orthorhombic crystalline system for all the samples, and increase in the high-phase (Y-123) and decrease in low-phase and vary in proportion according to the method of preparation with the emergence of some impurities. The behavior of the samples in terms of electrical resistance and critical temperature was investigated all samples showed superconducting behavior. The properties of the dielectric (real dielectric constant, imaginary dielectric constant, loss tangent, alternating electrical conductivity) were s

The present study deals with the websites of Iraqi political parties on the internet to identify the effectiveness in providing communicative applications that help audience to participate, express their opinions, their positions, and other aspects reflecting the extent of employing modern technological tools to allow opportunities for political, and democratic participation since the internet has become an effective tool for political communications of political parties. The research sample includes eight political parties. The research concludes that the Iraqi political parties do not employ interactive communication patterns to reflect their interests in communicating with the public, providing opportunities for their participation an

New 2-amino thiazole ,oxodiazole, sulphonilamide and diazin derivatives of N-(α-chloro aceto)-3-(tolyl imino)-5-bromo-2-oxo-indole(2) have been synthesized .The preparation process started by the reaction of 5-bromo isatin with  P-toluidine in the presence of glacial acetic acid and dimethylformamide(DMF) as a solvent to give  3-(tolyl imino)5-bromo-1H-indole-2-one.(1), Compound (1) with sodium hydride  in dimethylformamide(DMF) at 0C0 gave a suspension of the sodium salt of Schiff base derivative and subsequent reaction with monochloroacetylchloride obtained  the intermediate compound(2).Compound(2) was  reacted with different reagents  in four routes.The first route involved direct reaction with substituted  2-aminobenzothiazole u

Condensation of 1,2- dibromo ethane with para hydroxy benzoic acid gave 1,2-Ethane-bis- 4-oxybenzoic [1]. This Compound was converted with the thionyl chloride to give 1,2-Ethane-bis- 4-oxybenzoyl chloride [2]. Reaction of compound [2] with thiosemicarbizades gave 1,2-Ethanebis[4-oxybenzoyl-thiosemicarbazide] [3] and opteined 1,2-Ethane-bis[3-mercapto-5-phenoxy- 1,2,4-triazole] [4] from treatment compound [3] with NaOH (4%) .The new compounds 1,2- Ethane-bis[3-(substituted thioacyl)-4-(substituted acyl)-5 phenoxy-1,2,4-triazole] [5a-d] and 1,2- Ethane-bis[3-(substituted alkylthio)-5 phenoxy-1,2,4-trizole] [5e-f] derived from compound [4] were synthesized and characterized by physical and spectral data. All the compounds [4], [5a-d] and [5e-

The talk about the relationship between the media and industrialists can be the core of a bigger and deeper subject which is the role of these means in increasing sales : First, increasing the customer’s awareness of the importance of goods and the result of the promotion of products. Secondly, increasing investments which do require continuous studies and deep research in order to understand the constantly changing market conditions, and the public’s taste. In this research, we try to find out how industrialists see the role of media in the promotion of products in Iraq today, and how it develops in the future.

There was a reluctance of the industrialists to advertise in the local media, also industrialists see the role of t

In this paper, the effect of both rotation and magnetic field on peristaltic transport of Jeffery fluid through a porous medium in a channel are studied analytically and computed numerically. Mathematical modeling is carried out by utilizing long wavelength and low Reynolds number assumptions. Closed form expressions for the pressure gradient, pressure rise, stream function, velocity and shear stress on the channel walls have been computed numerically. Effects of Hartman number, time mean flow, wave amplitude, porosity and rotation on the pressure gradient, pressure rise, stream function, velocity and shear stress are discussed in detail and shown graphically. The results indicate that the effect of Hartman number, time mean flow, wave a

with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

     Polluted water has been considered a critical issue nowadays, threatening the environment and lives of living creatures. Because of technological and industrial advancements, as well as increased social activities of humans in various countries, pollution sources have multiplied. To reduce the impact of this problem, many techniques have been developed in order to reach zero discharge pollution. In the last decade, graphene oxide (GO) - a member of the graphene nanomaterials family, has been the focus of many research efforts in the water treatment sector because of its extraordinary properties. This review highlights the research efforts conducted to investigate GO as a novel adsorbent for water treatment applications and recen