The contemporary role of administrative accounting Renewal or threat
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
... Show MoreThis study examines the removal of ciprofloxacin in an aqueous solution using green tea silver nanoparticles (Ag-NPs). The synthesized Ag-NPs have been classified by the different techniques of SEM, AFM, BET, FTIR, and Zeta potential. Spherical nanoparticles with average sizes of 32 nm and a surface area of 1.2387m2/g are found to be silver nanoparticles. The results showed that the ciprofloxacin removal efficiency depends on the initial pH (2.5-10), CIP (2-15 mg/L), temperature (20-50°C), time (0-180 min), and Ag-NPs dosage (0.1-1g/L). Batch experiments revealed that the removal rate with ratio (1:1) (w/w) were 52%, and 79.8% of the 10 mg/L of CIP at 60, and 180 minutes, respectively with optimal pH=4. Kinetic models for adsorpti
... Show MoreThe goal of this study is to build an application that can be used in difficult cases and sudden circumstances during the pandemic and post-disaster state, which can be the development of digital risk management and mitigating the difficult impact of the epidemic through the improvement of IT and IoT that can be fine by finding initial solutions and make the world like a digital city that could be managed by the network. We provide this study to gain an overview of reasons for delayed and exceeded costs in a select of thirty Iraqi case projects by controlling the time and cost. The drivers of delay have been investigated in multiple countries/contexts. however, there is little country data available under the conditions that have ch
... Show MoreIraq has witnessed development in many fields and the electricity production sector is one of the most important of these fields. This is attributed to the State’s philosophy in supporting this sector through the development of economic development projects to serve and raise the level of the Iraqi individual. Electricity production in Iraq is affected by many variables such as load growth, economic and financial conditions, planning, etc. All these led to a disparity in the production of electric power to cover the demand for energy. The paper deals with the electricity generation sector overview in Iraq, Analysis of the effects of variables on the implementation of power generatio
The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future p
... Show MorePurpose: The aim of this study was to gain insight into causes of time delays and cost overruns in a selection of thirty case projects in Iraq. Delay factors have been studied in many countries/contexts, but not much data exists from countries under the conditions characterizing Iraq during the last 10-15 years.Design/methodology/approach: A case study approach was adopted, with thirty construction projects selected from the Baghdad region, of different types and sizes. For the case of the study, the participants in the projects provided data about the projects through the data collection tool distributed through the questionnaire directed to them. Statistical data analysis was used to build statistical relationships between time and cost d
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