The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

The digital communication of a product of communication and information revolution. It is characterized by accurate and comprehensive in its services and its effects, which brought changes in the structure of many communities and their organizational structures. They have significant impacts on the social systems and social relations, especially in the Arab societies, which are the focus of the globalized Western media, for many reasons: economical, political , cultural and social.
According to this perception, the Arab identity has become in an encounter with big challenges by the globalized media of trade and the media, which aims to achieve greater profits because of identity and its importance to the communities. This occurs par

Fusarium pseudograminearum and Fusarium graminearum commonly cause crown rot (FCR) and head blight (FHB) in wheat, respectively. Disease infection and spread can be reduced by the deployment of resistant cultivars or through management practices that limit inoculum load. Plants deficient in micronutrients, including zinc, tend to be more susceptible to many diseases. On the other hands, and zinc deficiency in cereals is widespread in Australian soils. Zinc deficiency may have particular relevance to crown rot, the most important and damaging Fusarium disease of wheat and barley in Australia. Four wheat genotypes; Batavia, Sunco and two lines from the International Maize and Wheat Improvement Center (CIMMYT) were tested for response

In this study, the sonochemical degradation of phenol in water was investigated using two types of ultrasonic wave generators; 20 kHz ultrasonic processor and 40 kHz ultrasonic cleaner bath. Mineralization rates were determined as a function of phenol concentration, contact time, pH, power density, and type of ultrasonic generator. Results revealed that sonochemical degradation of the phenol conversion was enhanced at increased applied power densities and acidic conditions. At 10 mg/L initial concentration of phenol, pH 7, and applied power density of 3000 W/L, the maximum removal efficiency of phenol was 93% using ultrasonic processor at 2h contact time. Whereby, it was 87% using and ultrasonic cleaner bath at 16h contact time and 150 W

Understanding energy metabolism and intracellular energy transmission requires knowledge of the function and structure of the mitochondria. Issues with mitochondrial morphology, structure, and function are the most prevalent symptoms. They can damage organs such as the heart, brain, and muscle due to a variety of factors, such as oxidative damage, incorrect metabolism of energy, or genetic conditions. The control of cell metabolism and physiology depends on functional connections between mitochondrial and biological surroundings. Therefore, it is essential to research mitochondria in situ or in vivo without isolating them from their surrounding biological environment. Finding and spotting abnormal alterations in mitochondria is the

          The current study aimed to reveal the moral values available in the Arabic language textbook (Al-Mu’nes) for   grades eleven and twelve for post-basic education in the Sultanate of Oman. The researcher adopted the descriptive approach using the sentence as measuring unit in the analysis process. The five fields of moral values and their subcategories values represented the categories of the analysis. Iterations of values and the percentages of iteration were calculated in those textbooks. Moreover and the analysis and stability of the process were confirmed.

         After referring to previous studies, it was possible to de

The aim of the research is to diagnose and analyze the gap between the actual reality and the application of the eighth requirement (operation) in the National Insurance Company in accordance with the international standard specification for the quality management system (ISO 9001:2015), which is related to the planning, implementation and control of operations, which would raise the level of performance of employees and be reflected in the provision of An appropriate service for the faithful, as the reality of the condition of the requirement was studied by identifying the strengths and weaknesses of the system to diagnose the gap and find ways to address it. A workshop was held with company officials, through which questions were raise

   Increasingly, public organizations in the federal state are required to work together, as well as to work with others to achieve their objectives. In Iraq there are two levels of organizations, including federal and local, and these organizations have been forced to work for many years in an environment in which the responsibility for service delivery is shared between policy makers and service providers, and between local governments and the federal government. It is sometimes difficult to manage the relationship between these organizations (federal and local) and do not always provide the best possible outcome of this relationship. This paper reviews how to manage the relationship between local administrations and

The process of transformation from the central economy to a free economy requires restructuring the economy according to a new economic philosophy that relies on activating the role of private economic activity in which private and medium-sized institutions occupy an essential axis for their active role in the economies of all countries, especially those countries that have directed towards the market mechanism and sector leadership. The special process of economic development and the role that commercial banks can play in advancing the financing of these projects by establishing specialized business incubators for financing.

What encouraged countries to pay attention to these institutions is the ease of

Abstract

The study aimed: To assess the level of trainers' knowledge about the application of strategies and to find out the relationship between Trainer's knowledge and their socio-demographic characteristics.

Methodology: Using the pre-experimental design of the current study, for one group of 47 trainers working at the private Autism Centers in Baghdad, data was collected from 8/January / 2022 to 13 /February /2022. Using non-probability samples (convenient samples), self-management technology in which trainers fill out the questionnaire form themselves was used in the data collection process; it was analyzed through descriptive and inference statistics.