This research aims to solve a problem in the field of accounting and financial knowledge in the world today, that is, the problem of creative accounting. Especially after the global financial crisis and the collapse of many large companies in the world, people find that they use creative accounting methods to distinguish them from reality, showing the results of their activities and their financial status. This research discusses the concept of creative accounting, the most important methods used in financial statements and its relationship with external auditing, and procedures to limit accounting creativity. This study uses descriptive analysis methods after confirming its theoretical aspects in practice. Using the statistical

A newly developed analytical method characterized by its speed and sensitivity for
the determination of cadmium (II) in aqueous solution in three randomly chosen
samples from river water at different locations via turbidimetric measurement by
Ayah 6SX1-T-2D Solar - CFI analyser. The method is based on the formation of
yellowish white precipitate for the complex Cd3[Fe(CN)6]2 by direct reaction of the
cadmium (II) with potassium hexacyano ferrate (III) in aqueous medium. Turbidity
was measured via the reflection of incident light that collides on the surfaces
precipitated particles at 0-180o. Chemical and physical parameters were investigated.
Linear dynamic of cadmium (II) is ranged from 0.05-12 mmol.L-1, with cor

    COVID-19 is an infectious pandemic disease which is caused by the severe acute respiratory syndrome coronavirus-2 (SARS-CoV-2). Up to date, scientists are trying to identify a new specific antiviral drug to overcome this disease. Different methods are under study and evaluation in the entire world to control the virus, including blood plasma, blood purification, and antimicrobial and antiviral agents; however, there are no approved drugs yet. This review is focused on the conducted clinical trials worldwide, including the Iraq- Kurdistan region, China, USA, and Europe, to fi

The demarcation in general and maritime borders in particular is an important process between any two states to define their respective regional Borders and their economic resources. This research is focused on the way in which demarcation took place between Iraq's maritime borders on the one hand and the Kuwaiti side on the other. Through satellite technology (Landsat8) and GIS can be identified the area and how the demarcation was done. The most important in addition, positive points of the demarcation have been explained. It was given a full description of the importance of the economic zone and Highlighting Iraq's most important marine facilities. More than one map of Iraq can be integrated and redesigned by GIS. This work has been t

 The relative strength index (RSI) is one of the best known technical analysis indicators; it provides the speculators by prior signals about the future stock’s prices, and because the speculations in shares of companies which listed in the Iraq Stock Exchange have a high degree of risk, like risk of shares prices felling, so the speculators became committed to use some methods to reduce these risks, and one of these methods is the technical analysis by using the relative strength index (RSI) which enable the speculators of choosing the right time for buy and sell the stocks and the right time to enter or leave the market by using the historical rice data. And from here the problem of the research formulated as “Is the using of

Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

         The understanding exchange rate policy is fundamental in order to identify the mechanism by which works out macroeconomic, And the vital for macroeconomic analysis and empirical work to differentiate between the de facto regimes and de jure regimes, Where the proved surveys and studies issued by the international monetary fund that there is divergence between the de facto regime (Regime of exchange applied by the country actually) and between the de jure regime (Regime de jure through the documents and formal writings of officials of the central bank), And launched studies on the de facto regime (Being a the basis of evaluating monetary policy) Stabilized (peg-like)arrangements or

Risk factors can be considered unique in construction projects, especially in tendering phase. This research is directed to recognize and evaluate the importance of critical risk factors in the tendering phase related to Iraq’s construction project. As a rule, construction projects are impacted by risk factors throughout the project life cycle; without identifying and allocating these risk factors, the project cannot succeed. In this paper, the open and closed questionnaires are used to categorize the critical risk factors in tendering phase. Research aims to recognize the factors that influence the success of tendering phase, to determine the correct response to the risk’s factors in this research article, (IBM, SPSS, V23) package has