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 Modified version of the Generlized standard addition method ( GSAM) was developed. This modified version was used for the quantitative determination of arginine   (Arg) and glycine ( Gly) in arginine  acetyl salicylate – glycine complex . According to this method two linear equations were solved to obtain the amounts of (Arg) and (Gly). The first equation was obtained by spectrophotometic measurement of the total absorbance of (Arg) and (Gly) colored complex with ninhydrin . The second equation was obtained by measuring the total acid consumed by total amino groups of (Arg) and ( Gly). The titration was carried out in non- aqueous media using perchloric acid in glacial acetic acid as a titrant. The developed metho

HCl is separated from HCl –H₂SO₄  solution by membrane distillation process(MD). The flat –sheet membranes made from polyvinylidene fluoride (PVDF) and polypropylene (pp.). Plate and frame these types of membrane where used in the process. The feed is a mixture of HCl and H₂SO₄ acids compositions depended on metals treated object.HCl concentration increased in the permeate during the process but sulfuric acid increased gradually in the feed .During the concentration of solution acids concentrations in the feed at the beginning were 50 g/dm³ of sulfuric acid and 50 g/dm³ of hydrochloric acid at 333K feed temperature the permeate flux was 71 dm

In this study NiO - CoO bimetallic catalysts are prepared with two Ni/Co ratios (70:30 and 80: 20) using the precipitation method of nitrate salts. The effects of Ni /Co ratio and preparation methods on the catalyst are analyzed by using different characterization techniques, i.e. atomic absorption (AA) , XRD, surface area and pore volume measurements according to the BET method . The results indicate that the best catalyst is the one containing the percentage of Ni :Co ( 70 : 30 ). Experiments indicate that the optimal conditions to prepare catalyst are stirring for three hours at a temperature of 60oC of the preparation , pH= (8-9) , calcination temperature at 400oC for two hours

The present work describes the adsorption of Ba2+ and Mg2+ions from aqueous solutions by activated alumina in single and binary system using batch adsorption. The effect of different parameters such as amount of alumina, concentration of metal ions, pH of solution, contact time and agitation speed on the adsorption process was studied. The optimum adsorbent dosage was found to be 0.5 g and 1.5 g for removal of Ba2+ and Mg2+, respectively. The optimum pH, contact time and agitation speed, were found to be pH 6, 2h and 300 rpm, respectively, for removal of both metal ions. The equilibrium data were analyzed by Langmuir and Freundlich isotherm models and the data fitted well to both isotherm modes as indicated by higher correlation of deter

Pyrolysis of high density polyethylene (HDPE) was carried out in a 750 cm3 stainless steel autoclave reactor, with temperature ranging from 470 to 495° C and reaction times up to 90 minute. The influence of the operating conditions on the component yields was studied. It was found that the optimum cracking condition for HDPE that maximized the oil yield to 70 wt. % was 480°C and 20 minutes. The results show that for higher cracking temperature, and longer reaction times there was higher production of gas and coke. Furthermore, higher temperature increases the aromatics and produce lighter oil with lower viscosity.

This paper presents new modification of HPM to solve system of 3 rd order PDEs with initial condition, for finding suitable accurate solutions in a wider domain.

An innovative two-step noncatalytic esterifcation technique was proposed to synthesize alkyl esters from free fatty acids simulated in waste cooking oil, as a pretreatment process for biodiesel production, without adding any catalyst under normal conditions of pressure and temperature. The efect of methanol:oil molar ratio, reaction time, mixing rate, and reaction temperature were investigated. The results confrmed that the conversion of the reaction was increased when increasing the methanol molar ratio and decreased in prolonged reaction temperature. High conversion (94.545%) was successfully achieved at optimized conditions of 115:1, 65:1 methanol:oil molar ratio in the frst step and second step, respectively, other conditions i

The aim of this study was to investigate the effectiveness of binary solvent for regeneration of spent lubricating oil by extraction-flocculation process. The regeneration was investigated by bench scale experiments by using locally provided solvents (Heavy Naphtha, n-Butanol, and iso-Butanol). Solvents to used oil, mixing time, mixing speed and temperatures were studied as operating parameters. The performance on three estimated depended key parameters, namely the percentage of base oil recovered (Yield), percent of oil loss (POL), and the percent of sludge removal (PSR) were used to evaluate the efficiency of the employed binary solvent on extraction process. The best solvent to solvent ratio for binary system were 30:70 for Heavy Naph