The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal

The continuous pressure of work and daily life and the increasing financial and social stress that Iraqi women are experiencing (both inside and outside Iraq) is one of the main causes of anxiety, particularly in those of working class women. This group of women carry the burden of carrying out multiple roles and responsibilities at the same time. All this collectively make them more prone to developing anxiety compared to men. In addition, the physiological and psychological nature of women, as females, on top of the other roles in life, like being a wife or mother or daughter or sister, all add extra pressure on women especially for those who are considered as productive working individuals in the society. In order to study the relatio

Increased diseases and obesity currently due to increased production and excessive consumption of foods manufactured from non-food sweeteners without attention to the risk of consuming those additional high calories due to consuming these refreshing products such as juices and other various drinks, especially in the summer season by most segments of Iraqi society, especially workers, children and school students the aim of this study. Therefore, the study designed to replace sucrose with 0.03, 0.04 and 0.05% of each of the white stevia crystals and milled dry stevia leaves in the laboratory manufacture of juices and its effect on the general and sensory characteristics and the extent of their acceptability among the specialized r

Introduction: Different surgical techniques used for closure of various oral defects. While each one of these techniques has its limitation; the buccal pad of fat used in last quarter of last century as pedicle or free graft in reconstruction of small to medium, congenital and acquired defects showed good potentials for success. The present study used the BPF as pedicled flap to reconstruct intra oral defects. The study aimed to evaluate of the success of buccal pad of fat pedicled flap in the reconstruction of intra oral defects. Outlining its indications, limitations and complications. Materials and Methods: The study included 19 patients (17 males and 2 females) with age range between (1- 70 years), all patients were treated with pedic

            Maxim Gorky’s Mother is one of the most important literary genre in social realism, in which he depicts female characters with revolutionary fervor and enthusiasm, projecting his social ideologies and dreams. Though the novel unique importance lies in the fact that it has been thoroughly analyzed by many writers, historians and sociologists, there are almost no studies devoted to the role of women out of a Marxist and feminist point of view. The present paper sheds light on the Russian woman‘s important role in overcoming all adversity and gain her position on Social Realism.

Одно из центральных мест сре

 Research in the field of biometric simulation is in the design of various and various industrial products, but it still needs new studies and research that are compatible with scientific and technological development, especially in the field of computing. Recognition, deduction, and simulation of nature, for example, the use of animal bones as tools in cutting, hunting or fighting, in addition to the use of animal drawings in cave drawings as symbols of strength, as well as dance movements and face painting to simulate the natural reality that surrounds humans. This trend developed to include simulation of nature in the formal and functional aspect to reach To vocabulary and solutions that help man in his daily life, the research probl

The problem of the research is that some companies lack the mechanisms and policies that to enhance the loyalty of these valuable resources, which led to difficulties in generating knowledge, producing, storing, investing and investing information to achieve a sustainable competitive advantage. In addition, companies are still working with the traditional wage system (monthly salaries), which makes people not think about adding value to work. The research aims to determine the level of variables for researchers to clarify the impact of the organizational innovation climate on sustainable competitive advantage. The Qualitative approach is used based on research. The research was applied

The research aims: to build a measure of the cognitive competence of coaches from the point of view of players of Iraqi Premier League volleyball clubs and extract scores and standard levels for it. In order to achieve the objectives of the research, the descriptive method was used using the survey method. As for the research sample, it was chosen intentionally, and was represented by volleyball players for the Premier League 2024-2025. The sample was divided into exploratory, constructive, and standardizing, and starting the construction procedures, which included finding the scientific foundations for the scale, in addition to extracting the modified standard score and levels for the sample of the main experiment for standardization. Amou

The United States has stood by Iraq and supported militarily and morally, but the relationship did not quickly be strained again before August 1990, when the oldest former political system in Iraq after Iraqi troops entered the territory of Kuwait, the United States stood beside Kuwait because the two parties link military ties opted States United to support the Kuwaiti side relying on the resolutions passed by the UN security Council, the United States and found in this issue right opportunity to execute the mechanics of meddling in Iraqi affairs and the various means of political, economic, military, and methods for dealing with Iraq, especially after finding the impediment standing in front of the implementation of its goals The strat