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 composition of fish assemblages in Iraqi marine water was assessed. 91 species belonging to 71 genes and 47 families of Osteichthyes and 13 species of Conderchthyes were collected during the study period from January  to December 2018, using trawl net fishing. Three stations were selected, where two new species (Siganus  javus and Gobiopsis sp.) and reclassification of Torpedo panthera where identified and two species of freshwater fish (Oreochromis niloticus and Oreochromis aureus) were first recorded in marine waters. The highest numbers of species were 32 and 42 for the first and second stations, respectively, recorded in October , while 55 species were recorded in the third s

In this study, a new, rapid and sensitive batch and flow injection-merging zones spectrophotometric methods for the determination of hydroquinone in a pure material and in pharmaceutical preparation were proposed. These methods were based on the oxidative-coupling reaction of HQ with 2,4-dinitrophenylhydazine (DNPH) in the presence of sodium periodate and sodium hydroxide to form a dark brown water slouble dye that is stable and has maximum absorption at 530 nm, graphs of absorbance versus concentration show that Beer's low is obeyed over the concentration rang of 1-40 and 3-300 μg.ml-1 of hydroquinone, with detection limits of 0.162 and 0.510 μg.ml-1 of hydroquinone for batch and FIA methods, respectively. The optimized FIA system is

The Political Thinking Regarded as an important element for the formulation of the stat, weather in its formation, the structure of it s entity, its political system and it s governmental instruments .The political thinking can not act without determined strategy, So they intend to work hard to formulate a railed strategy that make them able to determine its  directions to general issues.

   The Study aimed to solve the problem through the following question:

1- What are the levels of Political Thinking and Strategic Analysis in the financial ministry?

2- What are the relation ship between the dimensions of Political  T

Numerous drilling additives and materials are used continuously because they are necessary to support and give the required properties of the drilling fluid so that to ensure the stability of the borehole. This paper aspires to evaluate the rheological properties of bentonite (montmorillonite) Trefawey as an alternative to using commercial bentonite. Monitoring and evaluating of the rheological and filtration properties were prepared. This exertion aims to focus on the effect of hematite, and barite on the rheological properties of the three aforementioned bentonite types. An improvement in the rheological properties of bentonite (montmorillonite). Trefawey was observed after adding the previous heavy materials. Hematite has by some

The diversity of cultures is still the title of an Iraqi specificity that gave the society a diversity and this is reflected in the journalistic reality with the changing of the political system generate a new political and ideological life that differs from what is prevailed during the decades. However, its exacerbation of the degree of division is an additional duty for the press as a cultural platform and a knowledge bridge that contributes to the process of dialogue, addressing the differences, establishing a politically homogeneous structure through the state and socially by uniting all components of society and working to raise public awareness of the importance of national belonging to build a modern state. Cultural diversity is a

This dissertation explores the role of Iraqi E-press in crystallizing the orientations or directions of the public towards the local political issues like (demonstrations, parliamentarian elections, provincial elections, the public budget and its consequences, Iraq’s relations with neighboring countries, Iraqi HOR and its sessions, and the relation of the federal government with KRG). The dissertation’s main problem revolves around a central inquiry: what is the role of the Iraqi E-press in crystalizing the direction of the Iraqi public towards the local political issues?
The dissertation included a number of assumptions; the first assumes the relation of demographic variants (gender, age, social status, education, working status

            The phenomenon of terrorism is one of the most serious challenges facing the world at present. So this concept has occupied a great deal of interest of researchers and scholars in the relevant disciplines. There is no doubt that the study of the concept of terrorism requires a study of its various aspects. However, this study will be limited to knowing the role of television channels in providing the public with information about terrorist events, the extent to which young people rely on these channels to shape their attitudes towards terrorism issues. This study also seeks the relationship between satellite television channels and terrorism based on the relevant media li