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 marketing logistic chain, as an integrated system aimed to balance the achievement of its main opposite objectives which represented in the access to the best service presented to the customer with lowest possible logistic costs especially the transportation costs, where encourages the researcher to choose the second objective as a field of this study in order to reduce the transportation costs in the final link of marketing logistic chain which related to delivering of fuel oil to the customer that falls within organizational responsibilities of the company under consideration (Oil Marketing Company) and also known in a brief name by (SOMO) through two methods, the first is by functioning quantative techniques by using trans

Pre-breakdown phenomenon was investigated within the two, non-mixed dielectric liquids; transformation oil and cresol. Finite element technique was used to follow the initiation and growth of plasma channels (streamer discharge) within pin-plane configuration. That was done for different spacing between the pin-electrode and the liquid-liquid interface. Streamer growth model assumed that, the streamer initiation occurs at the region of the highest value of electric field. Our study shows that the streamer initiates at the tip of the pin and growths toward the other electrode. The study shows, too, that the streamer path controlled by the difference of permittivity of the two liquids and spacing distance of the liquid-liquid interface fro

The disruptions in supply chains have put small‐ and medium‐sized enterprises (SMEs) in dire need of resilient supply chains through which they can improve their performance. Based on the resource dependence theory, this study proposes a mediation model to improve the environmental performance (EP) of SMEs. The purpose of this study is to investigate the effect of supply chain resilience (SCR) on EP mediated by ambidextrous green innovation (AMGI). We proved a structural equation model based on questionnaire data from 261 companies in Iraq to test our hypotheses. The results show that SCR has a positive effect on AMGI for proactive and exploitative green innovation dimensions and positive impact on SMEs’ EP. AMGI plays a media

Frequently, load associated mode of failure, rutting and fatigue, are the main failure types found in some newly constructed roads within Baghdad, the capital of Iraq, and some suburban areas. The use of excessive amount of natural sand in asphalt concrete mixes which is attractive to local contractors could be one of the possible causes to the lack of strength properties of the mixes resulting in frustration in the pavement performance. In this study, the performance properties of asphalt concrete mixes with two natural sand types, desert and river sands, were evaluated. Moreover, five replacement rates of 0, 25, 50, 75, and 100% by weight of the fine aggregate finer than 4.75 were used. The performance properties including moisture susc

A comparative investigation of the anatomical characters through a microscopical examination of the prepared transverse sections of the stem was carried out. Six plates with 32 photomicrographs were provided to convincingly show the considerable variations of anatomical characters within the nine examined species. The matrix of 18 anatomical characters which included nine quantitative and nine qualitative was applied for the clustering analysis (CA) followed by the principal component analysis (PCA) using the Multivariate Analysis of Ecological Data, PC-ORD.
The results exhibited significant variations among the species resulting in the construction of an artificial key; this key accurately represents a sufficient tool to display the

    Language contains various kinds of grammatical rules that are used to express thoughts and feelings. The present paper studies some of the German language grammatical rules as being the most important basics needed to master and develop the art of writing for the German language learners. Writing is one of the productive language learning skills that transform thoughts into a written form. Hence, constant exercising on the use of the language to master the grammatical rules enables German language learners to develop their creative writing skills.

     The present study discusses the importance of grammatical exercises in developing the language learning abilities. The study provides a gener