الغرض - تعتمد هذه الدراسة على المنهج الوصفي التحليلي من خلال جمع البيانات اللازمة وتحليلها، كون هذا المنهج يركز على استطلاع الآراء لعينة البحث وتوجهاتها ، وتهدف إلى تطوير نموذج يدرس العلاقة بين خلق المعرفة والبراعة التنظيمية في المصارف الخاصة العراقية والتحقق من صحته تجريبياً. التصميم / المنهجية / المدخل- تم إجراء مسح عبر استمارة استبيان لجمع البيانات من عينة من (113) مدير من مصارف تجارية خاصة بالإضافة إلى ذلك ا

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

In this work, corrosion parameters were evaluated using potentiodynamic polarization curves. In order to determine corrosion parameters of potential and current density of the interesting metal, carbon steel, environmental conditions of external corrosion of buried carbon steel pipeline in Iraqi soil were prepared in the laboratory using simulated prepared conditions. Solutions of sodium chloride at different concentrations (300, 1100, 1900, 2700, and 3500 ppm) were used. pH of solution were acidic at pH =5, and alkaline at pH = 9. Laboratory conditions were similar to those of Iraqi soil where the pipelines were buried. Temperature was constant at 20 °C. Potentiodynamic polarization curves, of potential vs. log current density, were ob

The effect of saline magnetized water irrigation on seed germination and seedling growth of wheat cultivar Iraq were studied. Irrigation water was supplemented with different levels of Sodium chloride 6, 12 or 18 mmhos/ cm in addition control treatment, and passed through a proper magnetic felid with 1000, 1250, 1500 or 2000 gaus in addition control treatment. The results showed significantly stimulated shoot development and led to the increase of germination, seedling emergence, area leaf, length of shoot and root and fresh and dry weight compared to the controls. Results also showed significant interaction between saline water and magnetized water. So, using magnetic treatment of saline water could be a promising technique

Effect of nano and micro SiO2 particles with different weight percent (2,4,6,8 and 10) %wt on the Interlaminar fracture toughness (GIc) of 16-plies of woven roving glass fiber /epoxy composites prepared by hand lay – up technique were investigated. The specimens were tested using DCB test (mode I).
Area method was used to compute the interlaminar fracture toughness. The results show that, GIc would increase with the increasing in the filler content, the main failure in microcomposites and nanocomposites was delamination in the layers, the delamination reduced with increasing in the filler content.

Background: acrylic resin denture base consider a common denture base material for its acceptable cost, aesthetic and easy processing but still has disadvantages including easy of fracture and low impact strength. Material and method: The experimental group was prepared by addition of 15% phosphoric acid 2-hydroxyethyl methacrylate ester (PA2HEME) with polymethyl methacrylate monomer; the experimental groups was compared with the control one. The specimens were prepared according to ADA specification No. 12 with dimension 65 mm x 10 mm x2.5 mm (length x width x thickness respectively). The prepared specimens were tested by three-point flexural strength utilizing Instron Universal Testing Machine (WDW, Layree Technology Co.), Shore D hard