The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

According to the extraction procedure , Eucalyptus incrassata leave sample yielded 5% and 2% w/w(Based on dry leaves ) of the aqueous extract and essential oils respectively. Disk diffusion method was used to determine the antimicrobial activity of aqueous extract and essential oils of E . incrassata leaves against eight isolates of multidrug- resistant of Staphylococcus aureus ( S. aureus) . It was found that aqueous extract and essential oils have variable antimicrobial activity(the inhibition zone diameter ranged from 7 to 14 mm respectively ) , while essential oils showed more effect than aqueous extract .         It was noticed that values of Minimal Inhibitory Concentration ( MIC )  for

 In this research , pure Cadmium Oxide thin films were prepared by  thermal  evaporation Under  vacuum  method , where  pure cadmium  metal was  deposited on  glass  Substrate in Room temperature (300K) at thickness (400 ± 30) nm with Deposition rate(1.1 ± 0.1) nm/sec   And  then  we  oxidize a pure  cadmium  Film  in Temperature ( 350ºC ) for  one  hour  with existence air flow.       This  research  contained  study of   the  influence  of  doping  process  by  Tin metal (Sn) with two different  ratios (1,3) %  at  substrate temperature (473K ) on th

Background: Poly-ether-ether-ketone(PEEK) has been introduced to many dental fields. Recently it was tested as a retainer wire‎ following orthodontic treatment. This study aimed to investigate the effect of changing the bonding spot size and location on the performance of PEEK retainer wires. Methods: A biomechanical study involving four three-dimensional finite element models was performed. The basic model was with a 0.8 mm cylindrical cross-section PEEK wire, bonded at the center of the lingual surface of the mandibular incisors with 4 mm in diameter composite spots. Two other models were designed with 3 mm and 5 mm composite sizes. The last model was created with the composite bonding spot of the canine away from the center

ABSTRACT Purpose: The determination of standard scores and levels for some mental skills by researchers is of great importance, especially if it matches the target research sample, Method: as the researchers used the descriptive approach in the survey method, and the researchers chose the sample of youth players for clubs for the season (2022-2021), numbering (127) players, and the researchers identified the scale and procedures and applied it to the research sample, Results: obtained the results that were processed, extracted grades and standard levels, and then interpreted them and obtained conclusions, Conclusion: the most important of which are: The standard levels of mental skills reached the results of the sample studied within the

The research aimed to prepare a measure of job stressors affecting the quality of teaching performance in the College of Physical Education and Sports Sciences at the University of Baghdad, to identify their levels, if any, and the most influential dimensions on the quality of teaching performance within the college’s work environment, as well as the deanship’s ability to help prevent and Alleviating its severity through logical administrative methods, on a scale that includes four dimensions that include (the administrative and financial environment, the organizational environment, the social and humanitarian environment, and the scientific and research environment). The descriptive approach was adopted using the case study met

In the current research, the work concentrated on studying the effect of curvature of solar parabolic trough solar collector on wind loading coefficients and dynamic response of solar collector. The response of collector to the aerodynamic loading was estimated numerically and experimentally. The curvature of most public parabolic trough solar collectors was investigated and compared. The dynamic response of solar collector due to wind loading was investigated by using numerical solution of fluid-structure interaction concept. The experimental work was done to verify the numerical results and shows good agreement with numerical results. The numerical results were obtained by using finite element software package (ANSYS 14). It was found