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

Breast cancer is one of the most important malignant diseases all over the world. The incidence of breast cancer is increasing around the world and it is still the leading cause of cancer mortality An Approximately 1.3 million new cases were diagnosed worldwide last year. With areas rising increasing, risk factors for breast cancer including obesity, early menarche, alcohol and smoking, environmental contamination and reduced or late birth rates become more prevalent. In Iraq, breast cancer ranks first among types of cancers diagnosed in women. This study was conducted on one hundred twenty women with breast cancer that was evaluated and investigated for the possible role of the risk factors on the development of breast cancer in females. T

       Optical properties and surface morphology of pure and doped Polystyrene films with different divalent metals of Zn, Cu and Sn and one concentration percentage have been studied. Measurements of UV-Vis spectrophotometer and AFM spectroscopy were determined. The absorbance, transmittance and reflectance spectrums were used to study different optical parameters such as absorption coefficient, refractive index, extinction coefficient and energy gap in the wavelengths rang 200-800nm. These parameters have increased in the presence of the metals. The change in the calculated values of energy gaps with doping metals content has been investigated in terms of PS matrix structural modification. The value of opt

Background: Psoriatic arthritis is a type of arthritis that can often affect some patients who suffer from psoriasis. Approximately 40-50% of individuals with psoriatic arthritis have the HLA-B27 genotype

Objective: To investigate whether we could confirm the role of HLA-B27 alleles and psoriatic arthritis in Iraqi Arab Muslims patients.

Method: A cross sectional case control comparative study included thirty Iraqi Arab Muslims who had psoriatic arthritis that consulted the Dermatological and Rheumatological Department in AL-Kindy Teaching Hospital from November 2014 to June 2015. HLA-genotyping for HLA-B27 were assessed. A control group consisted of fifty-one healthy vol

The evolution in materials’ technology in the last decades resulted in interesting projects that aimed at preserving the environment and energy and reduce pollution. They have been taken the principles of environmental design as a basis for architectural thought, starting from the early stages of the design process ending in choosing appropriate building materials to achieve sustainable buildings, but these trying are limited in our local environment and there isn’t demanded seriousness. The research problem emerges in the ignorance of the environmental aspect (ecological system) when selecting building materials during design process to achieve sustainable buildings. The aim of this research is revealing the mechanisms of selecting

The permanent deformation of flexible pavement represent serious problem in hot climate region. Numerous efforts are devoted to mitigate this distress such as modifying asphalt binder by polymers. The present study demonstrate the effect of utilizing four types of polymers to reduce the permanent deformation, these polymers are Polyethylene Wax (PEW), Styrene Butadiene Rubber (SBR), Ethylene Propylene Dien Monomer (EPDM) and Ethylene Vinyl Acetate (EVA). The prepared mixtures composed of 4.9 % of 40/50 asphalt binder, 12.5 mm nominal aggregate maximum size and limestone dust as filler. The permanent and resilient strains have been recorded when the cylindrical specimens, 101.6 mm in diameter and 203.2 mm in height, tested by repeated loa

This research deals with study of the effect of additives on rheological properties (yield point, plastic viscosity ,and apparent viscosity) of emulsions. Twenty seven emulsion samples were prepared; all emulsions in this investigation are invert emulsions when water droplets are dispersed in diesel oil. The resulting emulsions are called water-in-oil (W/O) emulsions. The rheological properties of these emulsions were investigated using a couett coaxial cylinder rotational viscometer (Fann-VG model 35 A), by measuring shear stress versus shear rate. It was found that the effect of additives on rheological properties of emulsions as follow: the increase in the concentration of asphaltic material tends to increase the rheological propertie

In Libya, there are multiple sources of pollution, one of which is animal waste. The anaerobic digestion (AD) of organic wastes to produce biogas has the advantage of producing valuable, renewable energy while reducing the environmental impact of these wastes. Cowmanure have the potential to produce biogas due to their high organic content. This study aimed to study different concentrations for the feedstock (1:1 and 2:1 cow manure: water v/v) to monitor which one gives higher biogas production. A plastic tank with a capacity of 72 liters and a feedstock volume of 60 liters was used to create a pilot scale. The biogas was analyzed using a GC device at the end of the experiment in the Zawiya Oil Refining Company. The result indicated that th

Pseudoephedrine (PSE), often known as Sudafed, belongs to a class of medications known as sympathomimetic amines, which affect the digestive system, respiratory system, and cardiovascular system. This drug has a long history of medical use; it is helpful in treating symptoms of the common cold and flu, sinusitis, asthma, and bronchitis. Due to its central nervous system (CNS) stimulant properties and structural similarity to amphe­tamine, it is also used for non-medical purposes such as doping agent, to increase focus, and as a substance that gets rid of exhaustion and drowsiness. Nevertheless only a few studies, backed up its impact on solid abdominal organs. The aim of this task is to investigate the effect of some dosages of PSE

Has influenced technology contact on social values in the Arab community in general and
the Iraqi community in particular whether this positive change or a negative effect on the level
of the individual and society is reflected this influence through socialization and human
relations as well as the behavior of individuals and dealing with others, where the world was
to soon pass changes slow, and the amounts that can be measured and trends can be calculated
and the effect of points can be identified and controlled, but the technological changes and
openness cognitive features that seemed evident in the last decade of the twentieth century
brought about a change in all scales and distances traditional considerations.<