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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
Tue Mar 02 2021
Journal Name
Psychology And Education Journal
References for Receiving Explicit and Implicit Knowledge in the Holy Quran
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The research aims to explain the References of receiving the explicit and implicit knowledge mentioned in the Noble Qur'an. The two researchers adopted the documentary and inductive approach to study the topic. Among the conclusions of the research: The Noble Qur'an dealt with many terms and concepts that refer to the References of making explicit knowledge available, including books, which were represented by the divine books (the Qur'an, the Torah, the Zabur and the Gospel) and their concepts (the book, the Qur'an, the guidance, the remembrance, the revelation, the light, the newspapers, the plates). He dealt with many concepts that refer to the References of providing tacit knowledge, which was represented by the communication between tw

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
A systematical study about the genus Lycopus L. (Labiatae) in Iraq
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The study included gross morphology and pollen of plants – which collected during field trips , and dry ones for most specimen preserved with the Iraqi herbaria – related to the genus Lycopus L. , and to identify the unidentified species and rectify the error there in , so according to that the species L. europaeus L. only were specified for the genus . Through this work the varity L. europaeus var. glabrescens Schmidely were found at the first time , and suggested to record anew for Iraq . Pollen were of medium size, and had an ellipsoid shape in the equatorial view , and hexagonal in the polar view. The ecological and soil quality where these genus plants grows were specified , and were geographically distribut

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Attitudes The King Ghazi Direction British Policy In Iraq 1933-1939
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The period of the reign of King Ghazi saw many disorders in most parts of the country and the management disrupted and imbalanced, besides tribal unrests and political conflict and collision with British interests, Such as bad management in some regions and loss of government control over some administrative units, due to the position of the weak governments towards these problems, so it was necessary to change these Governments and Ministers to solve such problems. In contrast, the Iraqi government has focused on the army as the basis for a strong state and the protector on the existence of an external threat for the safety of the country, King Ghazi has helped in the development of competencies of the military, bringing the officers ex

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Publication Date
Sun Jun 30 2024
Journal Name
Tikrit Journal For Agricultural Sciences
First record to the spider Scytodes univittata (Araneae:Scytodidae)in Baghdad, Iraq
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This study is  the first and  new record  to the spider Scytodes univittata Simon, 1882  (Araneae:Scytodidae)in Baghdad /Iraq , the spiders Scytodes univittata  were collect from province Baghdad in Iraq , genus Scytodes belong to the  family Scytodidae  it is one of the most family are wide  distribution around the world have 6 eyes and are slow moving  , the genus Scytodes are known from the names spitting spiders ,.Female Scytodes univittata   can be characteristic by :large round cephalothorax length:4.45 mm , abdomen length 3.50, total body length  7.95 mm and V-shaped of  fovea, scutela triangle and large  with long  thin legs femur I have two row of spines then  spineless are in IV femur , coloration  is yello

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Publication Date
Thu Mar 20 2025
Journal Name
3rd International Conference On Construction Engineering At: Damascus, Syria
Investigation on the Moment-Curvature Relationship in GFRP Reinforced Concrete Beams
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Publication Date
Tue Mar 24 2020
Journal Name
Mintage Journal Of Pharmaceutical & Medical Sciences
CD44 AS A TUMOR MARKER DIAGNOSTIC, THE ROLE IN CANCER PROGRESSION
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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of Engineering
Significant Safety Factors Affecting the Safety Performance in Iraqi Construction Projects
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Despite recent attempts to improve safety in the construction sector, this sector is considered dangerous and unsafe. Iraq is one of the emerging nations that suffers from a lack of construction safety management. In 2018, the construction sector in Iraq was responsible for 38% of all industrial accidents. Creating a safety program minimizes this problem by making safety an intrinsic part of construction projects. As a result, this article aims to identify the crucial safety factors that affect the safety performance in Iraqi construction projects. After conducting a critical literature review of the related literature, a list of 35 sub-factors classified into nine categories of main factors was chosen to rank each facto

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Publication Date
Wed May 14 2025
Journal Name
Reproductive Biology And Endocrinology
The aryl hydrocarbon receptor: a new frontier in male reproductive system
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Background: The aryl hydrocarbon receptor (AhR) is a ligand-activated transcription factor historically recognized for its role in the regulation of toxicity mediated by environmental chemicals. Recent research points to AhR's critical participation in male reproductive physiology, particularly in spermatogenesis, hormone signaling, and the maintenance of sperm quality. Both endogenous ligands (e.g., dietary and gut microbiota-derived metabolites) and exogenous pollutants (e.g., dioxins and benzo-α-pyrene) influence AhR-mediated pathways, making it a key link between environmental exposures and male fertility. Results: This review highlights AhR's influence on the male reproductive system, emphasizing the role of endogenous AhR ligands an

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Publication Date
Thu Nov 03 2022
Journal Name
Res Militaris
The Concept and Relation between Pragmatics and Politics in English Language
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Language is essential for politics, for producing, disseminating, engaging with, and reacting to political discourse. The pragmatics of political speeches is crucial to the development of effective political communication tactics. Thus, speech is situated at the intersection of rhetoric, linguistics, and politics. In communication, intent is a pragmatic factor that plays a crucial role at the time of the communication process. Speech is of paramount importance to the social and political domains. Through the use of concepts and the relationship between language and politics, the study analyzes the function of language in communication and interpretation of intentions. The study of the relationships between language and the situations in whi

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Publication Date
Thu Sep 01 2016
Journal Name
Current Pharmaceutical Design
Dry Eye Disease: Present Challenges in the Management and Future Trends
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