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

Dairy wastewater generally contains fats, lactose, whey proteins, and nutrients. Casein precipitation causes the effluent to decompose into a dark, strong-smelling sludge. Fluid waste contains soluble organic matter, suspended solids, and gaseous organic matter, which cause undesirable taste and smell, grant tone and turbidity, and advance eutrophication, which plays an essential role in increasing biological oxygen demand (BOD) in water. It also contains detergents and disinfecting agents from the rinses and washing processes, which increase the need for chemical oxygen (COD). One of the characteristics of dairy effluents is their relatively high temperature, high organic contents, and wide pH range, so the discharge of wastewater into

The city suffers from the weakness of the civil defense to provide services where there are clusters of residential Guy covered services for that requires the study of the geographic distribution of the civil defense centers in Baghdad care great because they take care of Protect the population and their own property and protect state institutions. Through a review of the problems faced it is expected that this study will help decision-makers to take appropriate steps to develop this service core

The isomerization of n-hexane on platinum loaded acidic zeolite was studied at atmospheric pressure, H2/nC6 molar ratios of 1-4 and temperature range of 240-270ºC. The measured kinetic data were fitted to an equation based on the bifunctional mechanism and by using independently obtained dehydrogenation and adsorption data. The activation energies of protonation (ΔHpro) and the elementary isomerization step (Eact,iso) and as well as the corresponding preexponential factor were simultaneously determined. The observed values of both ΔHpro and Eact,iso are in agreement with the results of quantum-chemical calculations.

The present paper focuses on the nature of the different interactions between cometary nucleus and tail with solar wind. The dynamics of the comet will impose many features that provide unique behavior of the comet when entering the solar system. These features are reviewed in this paper and few investigations are made. The calculations made in this work represent the analysis and interpretation of the different features of the comet, such as perihelion and eccentricity dependence on the gas production rate, and the dependence of the latter on the composition of the comet nucleus. The dependences of the heliocentric, bow shock, contact surface, and stand-off distances with gas production rate for many types of comets that cover linear and n

We used to think of grammar as the bones of the language and vocabulary as the flesh to be added given that language consisted largely of life generated chunks of lexis. This “skeleton image” has been proverbially used to refer to that central feature of lexis named collocation- an idea that for the first 15 years of language study and analysis gave a moment‟s thought to English classroom material and methodology.
The work of John Sinclair, Dave Willis, Ron Carter, Michael McCarthy, Michael Lewis, and many others have all contributed to the way teachers today approach the area of lexis and what it means in the teaching/learning process of the language. This also seems to have incorporated lexical ideas into the teaching mechanis

The aim of the present work is concerned with the effect of ?-irradiation on PM-355 with absorbed dose of (30-160Mrad) range. This polymer is evaluated spectrophotometrically for use as high dose dosimeters. The absorption spectra of irradiated samples showed radiation induced absorption changes. There is an increment in absorption proportional with absorbed dose. This increment is attributed to interfaces traps which, are formed by irradiation. Calibration curve was drawn .The linear relation was found in calibration curve, and dosimeter range was determined from the linear part. The linearity in response curve suggested that PM-355 could be used as dosimeter within (30-160Mrad) rang. Energy gap shift was used as a second tool to determin

In this paper, various aspects of smart grids are described. These aspects include the components of smart grids, the detailed functions of the smart energy meters within the smart grids and their effects on increasing the awareness, the advantages and disadvantages of smart grids, and the requirements of utilizing smart grids. To put some light on the difference between smart grids and traditional utility grids, some aspects of the traditional utility grids are covered in this paper as well.

This is a survey study that presents recent researches concerning factional controllers. It presents several types of fractional order controllers, which are extensions to their integer order counterparts. The fractional order PID controller has a dominant importance, so thirty-one paper are presented for this controller. The remaining types of controllers are presented according to the number of papers that handle them; they are fractional order sliding mode controller (nine papers), fuzzy fractional order sliding mode controller (five papers), fractional order lag-lead compensator (three papers), fractional order state feedback controller (three papers), fractional order fuzzy logic controller (three papers). Finally,

This is a survey study that presents recent researches concerning factional controllers. It presents several types of fractional order controllers, which are extensions to their integer order counterparts. The fractional order PID controller has a dominant importance, so thirty-one paper are presented for this controller. The remaining types of controllers are presented according to the number of papers that handle them; they are fractional order sliding mode controller (nine papers), fuzzy fractional order sliding mode controller (five papers), fractional order lag-lead compensator (three papers), fractional order state feedback controller (three papers), fractional order fuzzy logic controller (three papers). Finally, several conclusions