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The importance of using analytical procedures in the detection of creative accounting practices
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The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors use Analytical procedures at all stages of the audit. The most important recommendations reached are the need for auditors to pay attention to the implementation of the auditing process with all elements and components of the financial statements and to use analytical procedures to identify all possible creative accounting practices and methods applied. The need for the Federal Financial Supervision Bureau and the Association of Certified Public Accountants in Iraq to organize training courses for auditors the importance of using analytical procedures in auditing, and to follow developments in international accounting and auditing standards, creative accounting practices, and ways to limit their effects.

 

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Publication Date
Sun Jul 12 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
RISK MANAGEMENT AND ITS REFLECTION ON THE QUALITY OF MUNICIPAL SERVICE, CASE STUDY IN SALAHALDDIN SEWERAGE DIRECTORATE
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The current research aims to identify the risk management and its impact on the quality of service in the Salahalddin Sewerage Directorate, This is due to the great impact that the service provided by this institution plays in preserving health and the environment in the community, which has faced many administrative challenges, problems and issues as a result of the rapid and continuous environmental changes, and therefore, the adoption of administrative concepts such as risk management and knowledge of their impact on the quality of the municipal service is necessary to reach this service To the required levels. To achieve the research objectives, two main hypotheses have been formulated, the first of which is to find the extent of the li

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Publication Date
Fri Sep 11 2020
Journal Name
Egyptian Journal Of Medical Human Genetics
Evaluating of the association between ABO blood groups and coronavirus disease 2019 (COVID-19) in Iraqi patients
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Abstract<sec> <title>Background

Susceptibility to the pandemic coronavirus disease 2019 (COVID-19) has recently been associated with ABO blood groups in patients of different ethnicities. This study sought to understand the genetic association of this polymorphic system with risk of disease in Iraqi patients. Two outcomes of COVID-19, recovery and death, were also explored. ABO blood groups were determined in 300 hospitalized COVID-19 Iraqi patients (159 under therapy, 104 recovered, and 37 deceased) and 595 healthy blood donors. The detection kit for 2019 novel coronavirus (2019-nCoV) RNA (PCR-Fluorescence Probing) was used in the diagnosis of disease.

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Publication Date
Sun Jan 01 2012
Journal Name
Indian Journal Of Dermatology
Lactic acid as a new therapeutic peeling agent in the treatment of lifa disease (frictional dermal melanosis)
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Publication Date
Fri Aug 01 2025
Journal Name
Journal Of Physical Education
The Effect Of Absolute Strength Training On Knee Injuries Rehabilitation And Special Strength In Muay Thai Fighters
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Publication Date
Thu Apr 01 2021
Journal Name
Biochemical And Cellular Archives
Improvement in the Growth of Cumin Plant, Cuminum Cyminum L. with Spraying Tryptophan and Iq Combi Nanofertilizer
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The experiment was carried out in the Department of Biology, College of Education for Pure Science –Ibn AL Haitham, University of Baghdad, Iraq, during the growing season 2017 – 2018. The objective was to find out the effect of foliar spraying of tryptophan and IQ COMBI nano fertilizer on cumin plants. The obtained results show that both tryptophan and IQ COMBI nano fertilizer increased plant height, root length, shoot dry weight, the content of nitrogen, phosphorus, potassium, protein percentage, no. compound umbel.plant-1, wt. seeds. plant-1. The optimum treatment combination was calculated as 30 mg.L-1 tryptophan, 1000mg.L-1 IQ COMBI nano fertilizer, which gave the highest values for most of the parameters studied

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Publication Date
Fri Mar 01 2024
Journal Name
الذكوات البيض
The problem of employing political discourse and its role in promoting community peace: Iraq as a model
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After 2003, Iraq witnessed new challenges represented by the predominance of sectarian discourses, hatred and extremism at the expense of moderate political discourse and the predominance of sub-affiliations and external agendas at the expense of national affiliation, which led to the creation of an unsafe or stable environment dominated by the character of violence and terrorism. Moderate discourse would work to fuse sub-affiliations into one melting pot in which it would be the first loyalty to the homeland and not to the tribe, party or sect... Etc., and this in turn will contribute to promoting peaceful coexistence between the various other sub-affiliations within the framework of one community construction

Publication Date
Thu Jan 19 2023
Journal Name
Plos One
Knowledge sharing behaviour among head nurses in online health communities: The moderating role of knowledge self-efficacy
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Background

Head nurses are vital in understanding and encouraging knowledge sharing among their followers. However, few empirical studies have highlighted their contribution to knowledge-sharing behaviour in Online Health Communities (OHCs). In addition, scant literature has examined the moderating role of knowledge self-efficacy in this regard.

Purposes

This study examines the moderating role of self-efficacy between the association of four selected individual factors of head nurses (i.e., Trust, Reciprocity, Reputation, and Ability to Share) and their knowledge-sharing behaviour in OHCs in Jordan.

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Effect of Arabidopsis thaliana Extract on Reducing Blood Glucose Level in Diabetic White Albino Mice
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This study was designed to evaluate the effect of aqueous extract of Arabidopsis thaliana seeds on reducing glucose level for white albino mice. Twenty adults mice were used, divided randomly into four groups (five mice per each group). The first group (normal mice) was administrated with 0.1 ml of distilled water as a control, the second group (normal mice) was administrated with 0.1 ml of the plant extract, whereas the third and fourth groups (diabetic mice) were administrated with single dose of alloxan (150 mg/kg of the body weight) to induce diabetes, and the fourth group was administrated with 0.1 ml of the plant extract for 10 days, then blood glucose level was measured for all of the experimental animals (diabetic and no

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Publication Date
Fri Sep 30 2022
Journal Name
Iraqi Geological Journal
Biostratigraphy of the Late Cretaceous-Early Paleocene Succession in Selected Wells, Jambur Oil field, Kirkuk, Northern Iraq
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The Late Cretaceous-Early Paleocene Shiranish and Aliji formations have been studied in three selected wells in Jambur Oil Field (Ja-50, Ja-53, and Ja-67) in Kirkuk, Northeastern Iraq. This study included lithostratigraphy and biostratigraphy. The Late Campanian-Maastrichtian Shiranish Formation consist mainly of thin marly and chalky limestone beds overlain by thin marl beds, with some beds of marly limestone representing an outer shelf basinal environment, the unconformable contact with the above Middle Paleocene-Early Eocene Aliji Formation contain layers of limestone with marly limestone and chalky limestone which represents an outer shelf basinal environment. Five Biozones in the Shiranish Formation were determined which are: 1

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Relationship between Renal Function Tests and the Levels of MDA, Zinc, and Cadmium among Painters in Sulaimani
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Kidney damage in workers within environments of highly expected exposure to toxin, including heavy metals, could be a primary marker to expect hazards in population exposed to low levels of many environmental pollutants. The present study was designed to evaluate the possible effect of environmental exposure to cadmium and zinc on renal function among painters in Sulaimani city. Cross sectional study was performed on 37 male painting workers in Sulaimani city. Each worker was interviewed using structured questionnaire. Twenty five non-exposed healthy subjects were included as control group. Venous blood samples (10 ml) were obtained by vein puncture from both subjects and utilized for estimation of serum urea, creatinine levels, serum le

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