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

Experiment was conducted using clay pots at botanical garden of Department of Biology/ College of Education for Pure Science / Ibn –AL- Haitham, University of Baghdad during the growth season of (2013-2014).The experiment aimed to study the effect of NPK Zn fertilizer in (15-15-15-1)% with the levels 0.2, 0.4, 0.6 grams per five kilograms soil based on (80, 120, 240 kg per Hectare)in some of morphological characters and yield of Vigna radiatia. The results showed a significant increase in plant height, dry weight, biological yield, economic yield, weight of 100 seeds, harvest index, absolute growth rate (AGR) were all increased and amount of output compared with control plants.

The com pton profiles for Ti02 have been measured using a SCi

Am-241 compton spectrometer .A pellet of the oxide was prepared from a polycrystalline powder    having a thickness of 1.54 mm ,about J 00000  counts   have   been  accumulated   at   the  compton   peak

.Theoreti cal compton profiles have been calculated for different ionic anangements using free atom compton profile for the core electrons.The   theoretical  and  experimental  results  ahrce  well  for (Ti/4(0 .2    arrangement which support complete transfer of valence electrons from metal to oxygen ions, i.e., full ionic &nbs

Iraq territory as a whole and south of Iraq in particular encountered rapid desertification and signs of severe land degradation in the last decades. Both natural and anthropogenic factors are responsible for the extent of desertification. Remote sensing data and image analysis tools were employed to identify, detect, and monitor desertification in Basra governorate. Different remote sensing indicators and image indices were applied in order to better identify the desertification development in the study area, including the Normalized difference vegetation index (NDVI), Normalized Difference Water Index (NDWI), Salinity index (SI), Top Soil Grain Size Index (GSI) , Land Surface Temperature (LST) , Land Surface Soil Moisture (LSM), and La

The present investigation is concerned primarily with sorting and identification of subfamily Tubificinae from River Tigris and some water surface in Baghdad /Iraq . For this purpose six study sites were chosen, including a Al- Kadhemyia drainage canal, North Baghdad; three sites on the shore of River Tigris; in addition to site in Al-Jaish canal , East Baghdad, finally the sixth site was from pond in Al-Zawra'a park , within the center of Baghdad .These sites were characterized by sediment rang from clay, silty-clay to silty with a percentage of organic matter ranged between 0.7% - 9.9% . According to water temperature, salinity and pH values, they were nearly identical in all study sites, the water temperature was ranged through the study

Computer modeling has been used to investing the Coulomb coupling parameter ?. The effects of the structure parameter K, grain charge Z, plasma density N, temperature dust grain Td, on the Coulomb coupling parameter had been studied. It was seen that the ? was increasing with increasing Z and N, and decrease with increasing K and T. Also the critical value of ? that the phase transfer of the plasma state from liquid to solid was studied.

Abstract

    All of us are indispensable for this rule (the most important and important) individuals, whether we were groups of leaders or followers of peoples or countries because the rule provides adequate guarantees for the correct positions and drawing the plan for successful decision-makers matching with the balances of Sharia without incompatibility between religious or worldly interests or legal positions and therefore in the framework of the most important appointment And distinguish it from the important from the interests or the appointment of the most important and distinguish from the important from the evils and through this rule we learn about the scientific and practical solutions t

the study including isolation and identification of candida spp causing UTIs from patintes coming to al-yarmouk hospital

 An edge dominating set    of a graph  is said to be an odd (even) sum degree edge dominating set (osded (esded) - set) of G if the sum of the degree of all edges in X is an odd (even) number. The odd (even) sum degree edge domination number  is the minimum cardinality taken over all odd (even) sum degree edge dominating sets of G and is defined as zero if no such odd (even) sum degree edge dominating set exists in G. In this paper, the odd (even) sum degree domination concept is extended on the co-dominating set E-T of a graph G, where T is an edge dominating set of G.  The corresponding parameters co-odd (even) sum degree edge dominating set, co-odd (even) sum degree edge domination number and co-odd (even) sum degree edge domin

Histologic changes were studied and physiological dosage crude alcoholic extract of seeds of the fenugreek plant for male mice eggs in different concentrations after oral to study testicular tissue and culverts where reason Abstract significant decrease