The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am

The best optimum temperature for the isolate was 30○C while the pH for the maximum mineral removal was 6. The best primary mineral removal was 100mg/L, while the maximum removal for all minerals was obtained after 8 hrs, and the maximum removal efficiency was obtained after 24 hrs. The results have proved that the best aeration for maximum removal was obtained at rotation speed of 150 rpm/ minute. Inoculums of 5ml/ 100ml which contained 106 cell/ ml showed maximum removal for the isolate.

The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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ABSTRACT Background: This study measured the effects of three parameters pH value, length of immersion and type of archwire on metal ions released from orthodontic appliances. Materials and Methods: Ninety maxillary halves simulated fixed orthodontic appliances that were immersed in artificial saliva of different pH values (6.75, 5 and 3.5) during 28 day period. Three types of archwires were used: stainless steel, nickel titanium and thermal activated nickel titanium. The quantity of nickel and chromium ions was determined with the use of atomic force spectrophotometer while iron ions by spectrophotometer. Each orthodontic set was weighted two times, before the ligation and immersion in the artificial saliva and after 28 days at the end of

The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.

To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system  while the second represents the period of time that followed 

The research found a number of conclusions but the mo

The Manganese doped zinc sulfide nanoparticles of the cubic zinc blende structure with the average crystallite size of about 3.56 nm were synthesized using a coprecipitation method using Thioglycolic Acid as an external capping agent for surface modification. The ZnS:Mn2+ nanoparticles of diameter 3.56 nm were manufactured through using inexpensive precursors in an efficient and eco-friendly way. X-Ray Diffraction (XRD), Scanning Electron Microscopy (SEM) and Fourier Transform Infrared (FTIR) spectroscopy are used to examine the structure, morphology and chemical composition of the nanoparticles. The antimicrobial activity of (ZnS:Mn2+) nanocrystals was investigated by measuring the diameter of inhibition zone using well diffusion mechanism

Introduction: This study was designed to examine the effects of addition of the combination of polymerized polymethyl methacrylate (PMMA) and zirconia (ZrO2) particles to heat cure PMMA resin on impact strength, surface hardness, and roughness. Methods: The 70% (w/w) of polymerized PMMA powder (particle size: 0.70mm) was mixed with 30% (w/w) of zirconia powder (ZrO2) (1mm) to produce PMMA-ZrO2 filler. Ninety acrylic specimens created were divided into three groups containing 0% wt (Control group), 2% wt, and 4% wt, PMMA-ZrO2 filler. Ten specimens were used for impact strength, surface hardness and roughness test, blindly. Data were analyzed via oneway ANOVA and the Tukey post hoc test using R 3.6.3. Results: There was statistically signific