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 examination of gills of the common carp Cyprinus carpio revealed the presence of two species of the family Trichodinidae belonging to the genus Dipartiella (Raabe, 1959) Stein, 1961 namely D. indiana Saha and Bandyopadhyay, 2017 and D. kazubski Mitra and Bandyopadhyay, 2009 for the first time in Iraq from Al-Graiat location on the Tigris River at Baghdad city. This also represents the first record of the genus Dipartiella from fishes of Iraq. The descriptions and measurements of these two parasite species as well as their illustrations were given.

The present study attempts to find out the effect of some fish preservatives in the laboratory, such as alcohol and dilute formalin, on some biological characteristics related to the body measurements of those fish preserved in these materials. The fish used in this study were the local Planiliza abu. The processes of expansion and contraction of the bodies of fish preserved in diluted formalin solution at a concentration of 10% and diluted ethyl alcohol solution at a concentration of 70%. As that the standard length of the specimens of this study, which are separately preserved in formalin 10% and alcohol 70%, in a completely isolated are fluctuating in change. Constant shrinkage in head length in both diluted formalin and alcohol.

Amino glycoside derivation including, Neomycin, Streptomycin, Kanamycin and Gentamycin with special reagents, which  are  benzoylchloride; benzene sulfonyl chloride and phthalic anhydride were made to enhance Uv-detectability for HPLC analysis. But there are many problems facing pre column derivation and in order to solve this, the conductivity of antibiotic derivatives were used to calculate the dissociation constant and the hydrolysis rate which determined concern type reaction. In addition the  characteristics those controlling the hydrolysis of antibiotic-derivatives were investigated.

In this paper some chalcones (C1-C8) are prepared based on the reaction of one mole of substituted acetophenone with one mole of substituted benzaldehydes in the presence of (40%) sodium hydroxide as a base. Pyrazolines (P1–P8) are prepared from the reaction of chalcones (C1-C8) with hydrazine hydrate. Isoxazoline (I1-I8) is prepared from the reaction of chalcones (C1-C8) with hydroxyl amine hydrochloride in the presence of (10%) sodium hydroxide as a base. These compounds are characterized by using various physical and spectral methods. The compounds are screened for their in vitro antibacterial activity using gram-positive bacteria and gram-negative bacteria. Several derivatives of pyrazolines and isoxazolines are produced well to moder

The development taking place in various sports in performance, which was and still takes a large part by focusing on the specialized level of the players, whether in training or competition in all sports, including handball. In the competition (the match) by measuring the hormone beta-endorphin as well as. To identify the changes that occur in some biochemical variables as a result of the high effort in the competition (the match) by measuring lactic acid and the hormone aldosterone). The researcher used the descriptive method, the pre and post test of one group Due to the nature of the research, the research community was represented by Al-Shorta Sports players and Al-Jaish club players in handball, as they numbered (24) players from the t

This paper presents the synthesis and study of some new mixed-liagnd complexes containing nicotinamide(C6H7N2O) symbolized (NA) and phenylalanine (C9H11NO2)symbolized (pheH)] with some metal ions. The resulting products were found to be solid crystalline complexes which have been characterized by :Melting points, Solubility, Molar conductivity. determination the percentage of the metal in the complexes by flame(AAS), magnetic susceptipibility, Spectroscopic Method [FT-IR and UV-Vis]. The proposed structure of the complexes using program , chem office 3D(2006) . The general formula have been given for the prepared complexes :[M(NA)2(phe)]cl M(II): Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) & Hg(II) . NA = Nicotinamide= C6H7N2O Phe -

This paper presents the synthesis and study of some new mixed-ligand complexes containing nicotinamide(C6H7N2O) symbolized (NA) and phenylalanine (C9H11NO2)symbolized (pheH)] with some metal ions. The resulting products were found to be solid crystalline complexes which have been characterized by :Melting points, Solubility, Molar conductivity. determination the percentage of the metal in the complexes by flame(AAS), magnetic susceptipibility, Spectroscopic Method [FT-IR and UV-Vis]. The proposed structure of the complexes using program , chem office 3D(2006) . The general formula have been given for the prepared complexes : [M(NA)2(phe)]cl M(II): Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) & Hg(II)). NA = Nicotinamide= C6

To investigate the effect of spraying some plant extraction and anti-oxidants on growth and yield of two cultivars of sunflower, a field experiment was conducted during fall season of 2009 and spring season of 2010 at the Experimental Farm, Department of Field Crop Science, College of Agriculture/ University of Baghdad. RCBD with three replications as factorial at two factors was used. First factor was cultivars Akmar and Shmoss, second was spraying with extraction of karkade at 25%, liquorices at 50%, vitamin C at concentration 1.5 mg.l-1 and nutrient which content 15 elements at concentration 15 % in addition to control treatment which sprayed with distilled water only. The result showed no significant differences between the two cultivar

This study was aimed to determine the impact of Conocarpus erectus L. compost fertilizer, and some micronutrients on growth and production of potato. This research was conducted at one of the fields of the College of Agricultural Engineering Sciences - University of Baghdad. The experiment was implemented using factorial arrangement (4X3X3) within randomized complete block design with three replicates. Conocarpus fertilizer was represented the first factor with three levels (7.5, 15, 30 ton.ha-1), which symbolized (C2, C3, C4). Chemical fertilizer as recommended dose as a control, which symbolized (C1). The second factor was foliar spraying with three levels of iron (0, 100, 200 mg.L-1), which symbolized (F0, F1, F2). The third fact